Unprecedented Announcement

Unprecedented Announcement

In an unprecedented move, the IRS has announced a delay in the implementation of the revised Enrolled Agent (EA) exam, originally scheduled to commence on May 1, 2019. The revision aimed to incorporate changes in the 2018 tax laws and the Tax Cuts and Jobs Act (TCJA). Due to the recent government shutdown, the IRS has communicated that the current EA exam, testing 2017 tax laws without changes, will be administered from May 1 to June 30, 2019. The revised EA exam will be available starting July 1, 2019. The IRS also released the new Exam Content Outlines applicable to the revised exam from July 1, 2019.

Impact on Exam Dates

The delay affects the exam schedule as follows: from March 1, 2019, to April 30, 2019, no EA exam will be offered. From May 1, 2019, to June 30, 2019, the EA exam will be offered as the 2018-19 version, excluding TCJA, with the current Exam Content Outlines. Starting July 1, 2019, to February 29, 2020, the EA exam will be administered as the 2019-20 version, incorporating TCJA, and featuring revised Exam Content Outlines..

Strategic Study Approach

For candidates planning to take the exam from May 1, 2019, to June 30, 2019, focusing on Part 3 is recommended. As the most conceptual and least time-intensive part, studying for Part 3 allows candidates to potentially complete the exam by mid-May. Part 3 is also less affected by the TCJA, providing continuity between the 2018 and 2019 versions. Candidates can resume studying for Part 1 and Part 2 if previously unsuccessful or unable to sit for the 2018-19 exam.

Guidance for July 1, 2019 – February 29, 2020

For those planning to take the exam from July 1, 2019, to February 29, 2020, it is advised not to study Part(s) 1 or 2 from the 2018 course, as significant changes are anticipated in the revised exam. Prostrings recommends starting studies for these parts once the 2019 edition is released. Studying for Part 3 remains a favourable option, given its comparably fewer changes between the 2018 and 2019 versions. Prostrings assures candidates of support and guidance through unexpected changes, helping them navigate the evolving exam landscape.

In an unprecedented move, the IRS has announced a delay in the implementation of the revised Enrolled Agent (EA) exam, originally scheduled to commence on May 1, 2019. The revision aimed to incorporate changes in the 2018 tax laws and the Tax Cuts and Jobs Act (TCJA). Due to the recent government shutdown, the IRS has communicated that the current EA exam, testing 2017 tax laws without changes, will be administered from May 1 to June 30, 2019. The revised EA exam will be available starting July 1, 2019. The IRS also released the new Exam Content Outlines applicable to the revised exam from July 1, 2019.

Impact on Exam Dates

The delay affects the exam schedule as follows: from March 1, 2019, to April 30, 2019, no EA exam will be offered. From May 1, 2019, to June 30, 2019, the EA exam will be offered as the 2018-19 version, excluding TCJA, with the current Exam Content Outlines. Starting July 1, 2019, to February 29, 2020, the EA exam will be administered as the 2019-20 version, incorporating TCJA, and featuring revised Exam Content Outlines.

Strategic Study Approach

For candidates planning to take the exam from May 1, 2019, to June 30, 2019, focusing on Part 3 is recommended. As the most conceptual and least time-intensive part, studying for Part 3 allows candidates to potentially complete the exam by mid-May. Part 3 is also less affected by the TCJA, providing continuity between the 2018 and 2019 versions. Candidates can resume studying for Part 1 and Part 2 if previously unsuccessful or unable to sit for the 2018-19 exam.

Guidance for July 1, 2019 – February 29, 2020

For those planning to take the exam from July 1, 2019, to February 29, 2020, it is advised not to study Part(s) 1 or 2 from the 2018 course, as significant changes are anticipated in the revised exam. Prostrings recommends starting studies for these parts once the 2019 edition is released. Studying for Part 3 remains a favourable option, given its comparably fewer changes between the 2018 and 2019 versions. Prostrings assures candidates of support and guidance through unexpected changes, helping them navigate the evolving exam landscape.