Three separate exams, taken in any order. Each has 100 four-option questions in 3.5 hours: 85 scored and 15 unscored. The questions come in three sections (1 to 34, 35 to 67 and 68 to 100), and a section locks once you finish it.
| Parts | Three: Individuals; Businesses; Representation, Practices and Procedures |
|---|---|
| Questions | 100 a part: 85 scored and 15 unscored |
| Time | 3.5 hours a part, in a 4-hour appointment |
| Scoring | Scaled from 200 to 800; 500 to pass |
| Testing window | July 1, 2026 to February 28, 2027 (US candidates) |
| Fee | $317 a part, paid to PSI |
The bulletin's content outlines give the number of scored questions on each domain.
| Part | Domain | Scored questions |
|---|---|---|
| Part 1 | Preliminary Work and Taxpayer Data | 14 |
| Part 1 | Income and Assets | 17 |
| Part 1 | Deductions and Credits | 17 |
| Part 1 | Taxation | 15 |
| Part 1 | Advising the Individual Taxpayer | 11 |
| Part 1 | Specialized Returns for Individuals | 11 |
| Part 2 | Business Entities and Considerations | 30 |
| Part 2 | Business Tax Preparation | 37 |
| Part 2 | Specialized Returns and Taxpayers | 18 |
| Part 3 | Practices and Procedures | 26 |
| Part 3 | Representation before the IRS | 25 |
| Part 3 | Specific Areas of Representation | 20 |
| Part 3 | Filing Process | 14 |
Every question has four options and one best answer. The bulletin shows three styles: a direct question, an incomplete sentence, and "all of the following, except". This course uses all three.
Four siblings paid all of their widowed mother's support in 2025: Al 40%, Bea 35%, Cy 15% and Dee 10%. Their mother had no income and lived alone. Under a multiple support agreement, any of the following siblings could claim her EXCEPT:
Zoe acquired the following equipment for her business in 2025. Which is eligible for bonus depreciation?
All of the following are badges of fraud EXCEPT
The PSI Candidate Information Bulletin for the SEE (PDF, revised 28 August 2026)
3.5 hours of exam time in a 4-hour appointment, with two optional 10-minute breaks.
85 of the 100 in each part. The other 15 are experimental questions spread through the exam and not identified.
No. The IRS says the parts can be taken in any order, on any days.
The current window for US candidates runs from July 1, 2026 to February 28, 2027. There is no testing in March and April while the exam is updated.