The CPA exam is one of the most respected professional credentials in accounting, and the cost reflects that investment. Unlike many professional exams with a single global fee schedule, CPA costs depend on your state, whether you retake any sections, and how you choose to prepare.
This guide breaks down every mandatory and optional cost from initial application through to your CPA license – with current 2026 figures throughout.
Quick summary
- The NASBA section fee is $268.59 per section from 4 July 2026, making the 4-section exam fee $1,074.36
- Total mandatory exam costs (application, registration, and section fees) vary by state: typical range $1,154-$1,855
- Most candidates realistically spend $1,989-$5,324 all-in, including study materials and initial licensing
- Ethics exam costs $250 (AICPA members) or $320 (non-members) if your state requires it – around 32 states do
- International candidates pay an additional $390-$460 per exam section if sitting outside the US
- Employer sponsorship is common, especially at Big 4 and mid-tier public accounting firms
- Use our free CPA cost calculator to see your exact total by state.
How much does the CPA exam cost in 2026?
The CPA exam has two distinct cost layers:
- the uniform section fees set nationally by NASBA, which are the same in every state, and
- the state-specific application and registration fees, which vary.
Most candidates also add study materials and an ethics exam on top.
| Cost component | Amount |
|---|---|
| NASBA section fee (per section, from 4 Jul 2026) | $268.59 |
| 4 sections total – exam fees only | $1,074.36 |
| Education evaluation fee (most states, one-time) | $96.00 |
| Per-section registration fee (most CPAES states) | $96.00 |
| Total exam fees, standard CPAES state, 4 sections | $1,554.36 |
| Ethics exam (AICPA, if required by your state) | $250-$320 |
| Study materials (review course, minimum realistic package) | $800-$2,500 |
| Initial CPA license application | $35-$650 |
| Realistic total CPA cost range | $1,989-$5,324 |
The $268.59 section fee applies in most US jurisdictions from 4 July 2026. Texas, Arizona, Mississippi and Guam are the exception – its fee change date is 1 August 2026, so candidates in the jurisdictions pay $265.57 per section until 31 July 2026.
What are the CPA exam application and registration fees?
Before you can schedule a single exam section, you need to clear two administrative steps: an education evaluation and a section registration. Both come with fees, and both vary by state.
Education evaluation fee
When you apply to sit for the CPA exam for the first time, most states charge a one-time education evaluation fee covering transcript verification and academic eligibility confirmation. In the majority of NASBA CPA Examination Services (CPAES) states this fee is $96.
Some states charge more – Alaska charges $121, Guam charges $136, Montana charges $146 and Illinois charges the highest at $200. Alabama replaces the standard evaluation with a $120 one-time application fee. South Dakota charges no evaluation fee, instead collecting a $40 Board processing fee per section.
Per-section registration fee
Each time you register for exam sections, most states charge a registration or eligibility fee on top of the NASBA section fee. In standard CPAES states this is $96 per section. Notable exceptions include Texas ($15 per section), Iowa ($106 per section), and New Hampshire ($171 per section – one of the highest in the country).
How total exam fees vary by state
The table below shows total mandatory exam fees for four sections at first attempt, covering application, evaluation, and registration fees plus NASBA section fees. Study materials, ethics exam, and licensing costs are separate.
| State | Evaluation /application fee | Per-section registration | 4-section total |
|---|---|---|---|
| Texas | $20.00 | $15.00 | $1,154.36* |
| Alabama | $120.00 | None | $1,194.36 |
| South Dakota | None | $40.00 (Board fee) | $1,234.36 |
| Arkansas | $50.00 | $75 per section application fee (assuming 1 section per app) | $1,424.36 |
| Oklahoma | $90.00 qual + $75.00/section | None (direct Board) | $1,464.36 |
| Most CPAES states | $96.00 | $96.00 | $1,554.36 |
| Iowa | $96.00 | $106.00 | $1,594.36 |
| Alaska | $121.00 | $109.00 | $1,631.36 |
| Guam | $136.00 | $116.00 | $1,674.36 |
| New Hampshire | $96.00 | $171.00 | $1,854.36 |
*Texas section fee change date is 1 August 2026. Total shown uses $268.59. Until 31 July 2026 the total is $1,142.28.
For the full fee breakdown for your specific jurisdiction, see our CPA requirements by state guide.
What are the Uniform CPA exam section fees?
The NASBA section fee is the same in every US jurisdiction. You pay it regardless of which state you applied through and regardless of which of the four exam sections you are sitting.
| Section | Type | Fee (from 4 Jul 2026) |
|---|---|---|
| AUD – Auditing and Attestation | Core | $268.59 |
| FAR – Financial Accounting and Reporting | Core | $268.59 |
| REG – Taxation and Regulation | Core | $268.59 |
| BAR, ISC, or TCP (choose one) | Discipline | $268.59 |
| 4 sections total | $1,074.36 |
You must pass all three Core sections plus your chosen Discipline section. You can take them in any order, and most candidates spread them across 12-18 months.
Each section you fail costs you the full $268.59 to retake, plus any applicable state registration fee – which is the clearest financial argument for investing in proper preparation before registering.
How much does it cost to retake a CPA exam section?
Each retake costs the full $268.59 NASBA section fee again. In most CPAES states you also pay the $96 per-section registration fee again, bringing the total retake cost per section to $364.59. Some states also require you to resubmit eligibility documentation.
Candidates who need to retake two sections add approximately $729 to their total exam cost. Three retakes add around $1,094. This is why passing on the first attempt is not just about time – it has a direct and significant effect on total spend. Our CPA study planner can help you build a realistic schedule before you register, rather than rushing sections before you are ready.
How much does the CPA ethics exam cost?
Most states require candidates to pass a professional ethics exam before receiving their license. The most common version is the AICPA Professional Ethics: Comprehensive Course and Examination, which costs $250 for AICPA members and $320 for non-members.
Around 23 jurisdictions require no ethics exam at all, including Arkansas, Kentucky, Louisiana, New Hampshire, West Virginia, and Washington DC. Wisconsin uses its own state-specific open-book exam rather than the AICPA version. Nebraska and Utah require both the AICPA exam and a separate state-specific exam. Check the CPA requirements by state comparison table to confirm what your state requires.
How much do CPA review course cost?
Review courses are the largest discretionary cost in the CPA journey, and for most candidates the most consequential purchasing decision. The AICPA provides exam blueprints free of charge – these specify what is tested on each section – but no official curriculum, textbooks, or structured study content exists. All structured preparation comes from third-party providers.
The most affordable entry point for a full review package is around $800. Monthly subscription models like Ninja CPA start lower on paper but the total cost depends on how long you study, making direct comparison with one-time packages difficult. For most candidates, the realistic spend on study materials sits between $800 and $2,500.
Premium options like Becker run higher, up to $6,000, and are typically chosen by firm-sponsored candidates rather than self-funded ones.
The table below gives a cost orientation. For full provider comparisons, honest verdicts, and current discount codes, see our best CPA study materials guide.
| Provider | Price range | Best for |
|---|---|---|
| Surgent | $800-$1,700 | Most affordable full package; adaptive technology targeting weak areas |
| Gleim | $1,250-$3,500 | Large question bank; value for budget-conscious candidates |
| UWorld | $2,000-$3,000 | Strong video lectures from Roger Philipp and Peter Olinto; engaging teaching style |
| Becker | $2,500-$6,000 | Firm-sponsored candidates; premium adaptive content; most widely used at Big 4 |
| Ninja CPA | From $67/month per section | Supplement tool; self-motivated candidates on a tight budget |
What are the CPA licensing fees and ongoing costs?
Passing all four exam sections does not make you a licensed CPA. You still need to apply for your license, and once licensed, renew it and complete continuing professional education (CPE) on an ongoing basis.
Initial CPA license application fee
Once you have passed the exam, completed your experience requirement, and satisfied any ethics obligations, you apply to your state board for your CPA license. This fee varies considerably by state.
| Jurisdiction | Initial license fee | Renewal fee | Renewal cycle | Annualized renewal cost |
|---|---|---|---|---|
| Texas | $50 | $118 | Annual | $118/year |
| California | $250 application + $400 license | $400 | Biennial | $200/year |
| Illinois | $120 | $120 (per triennial cycle) | Triennial (30 Sep) | $40/year |
| Florida | $50 | $100 (after $5 ULA waiver) | Biennial | $50/year |
| New York | $427 (licence + first registration) | $292 | Triennial | $97.33/year |
For full licensing fee details for your state, see the CPA requirements by state guide.
License renewal fees
Once licensed, you renew periodically – most states annually or every two years. The annualized renewal cost is modest compared to the initial investment, typically $20-$120 per year depending on your state and renewal cycle.
CPE costs
To keep your license active you must complete continuing professional education – typically 40 hours per year or 80 hours per biennial cycle. If you work at a public accounting firm or large employer, CPE is usually covered or reimbursed. Independent providers charge $10-$50 per hour for self-study courses, with full 40-hour packages typically running $200-$800 per year.
How CPA exam costs vary by state
The uniform NASBA section fee ($268.59 from July or August 2026) is the same everywhere. What varies is everything around it: application and registration fees, ethics exam requirements, and licensing costs. Two candidates sitting the exact same four sections can end up with meaningfully different total costs depending on their state.
Using our verified data across all 55 US jurisdictions:
- The cheapest state for mandatory exam fees is Texas, at $1,154.36 for all four sections
- The most expensive is New Hampshire, at $1,854.36
- 32 states require the AICPA ethics exam ($250 members / $320 non-members); 23 states require no separate ethics exam at all
- Initial license fees range from $35 (Indiana) to $650 (California)
- All-in, most candidates land somewhere between $1,989 and $5,324, depending on state, provider choice, and ethics requirements
Use 300Hours’ CPA costs calculator below to see the full breakdown for your specific state or jurisdiction, exam fees, ethics, study materials, and licensing, plus how those combine into your total cost of becoming a CPA.
What are the extra costs involved in passing the CPA exam?
The figures above cover predictable costs. A few less-obvious expenses can catch candidates off guard.
Prometric rescheduling fees
Life happens, and sometimes you need to move an exam date. Prometric charges rescheduling fees depending on how much notice you give.
| Notice given | Rescheduling fee |
|---|---|
| More than 30 days before exam | Free |
| 5-30 days before exam | $35-$80 |
| Within 5 days of exam | $100+ |
| Less than 24 hours or no-show | Full section fee forfeited |
The safest approach is to schedule a section only when you are genuinely confident you can sit it within the NTS window. To get your exam scheduling right, see our CPA exam dates and score release guide.
Travel and accommodation
Not every candidate lives near a Prometric testing center. If your nearest site requires significant travel, budget for transport and potentially an overnight stay – particularly if you are sitting multiple sections across different testing windows.
Grade transfers and credential verification
If you pass sections in one state and later move to another, or need to verify your credentials for a new employer, grade transfer fees typically run $0-$50 per request depending on the state board.
The 150-hour requirement
For candidates in states that still require 150 semester hours for licensure and who need extra credits, this can be the largest cost in the entire CPA journey. Community college credits cost a few thousand dollars; a master’s degree can run $10,000-$20,000 or more.
Over half of US jurisdictions have now enacted 120-credit-hour alternative pathways – check whether yours is one of them at the CPA requirements by state guide.
CPA exam costs for international candidates
Sitting the CPA exam outside the US comes with additional fees on top of the standard NASBA section fee. The exam content and scoring are identical wherever you sit.
International administration fee
NASBA charges an international administration fee per section for candidates sitting at testing centers outside the US.
The fee is $390 per section for most international locations, and $460 per section for India. This is paid through your CPA Candidate Portal under “View NTS” before you can schedule at an international location and must be paid every time you sit a section internationally.
| Location | NASBA section fee | International admin fee | Total per section |
|---|---|---|---|
| US (domestic) | $268.59 | None | $268.59 |
| Most international locations | $268.59 | $390.00 | $658.59 |
| India | $268.59 | $460.00 | $728.59 |
Four sections total at most international locations: $2,634.36. Four sections in India: $2,914.36.
Who cannot sit internationally
Four jurisdictions do not permit candidates to sit at international testing centers: Alabama, Idaho, North Carolina, and US Virgin Islands. Candidates registered through these states must sit within the US.
Foreign education evaluation
If your degree was earned outside the US, you need a foreign credential evaluation to confirm your education meets the academic requirements of your chosen state. This typically costs $150-$250 through a NASBA-approved service such as NIES, NACES, or FACS, depending on which your state accepts.
Licensing
Regardless of where you sit the exam, you must apply for your CPA license through a US state board and pay that board’s licensing fees. Most international candidates compare state requirements carefully before choosing where to apply – our CPA requirements by state guide covers SSN requirements, residency rules, and licensing fees across all 55 jurisdictions.
How to save money on the CPA exam
Check if your employer will cover costs
Many public accounting firms – particularly Big 4, national, and regional firms – cover some or all CPA costs for their staff. This can include exam application and registration fees, study course costs, the ethics exam, and initial licensing fees.
Corporate finance and government employers increasingly offer similar support. If it has not been mentioned during your hiring process, ask HR or your training department directly – many programs are not widely advertised.
Bundle your exam registrations wisely
In states that charge per-section registration fees, registering for multiple sections in one application reduces the number of times you pay the fee.
In Arkansas, the registration fee is graduated by how many sections you register at once: $75 for one section, $90 for two, $105 for three, $120 for all four in a single application. Registering all four sections separately costs $300 total; bundling them into one application costs $120, a $180 saving.
The trade-off is that your NTS window (typically 6 months) must cover all sections you register for, so only bundle what you are realistically ready to sit within that window.
Choose the right review course for your learning style
Review courses are often the largest single cost in the CPA journey, but buying a more expensive course than you need – or one that does not match how you study – is a false economy.
A well-chosen course used consistently beats an ignored premium course every time. Our best CPA study materials guide covers every major provider with honest verdicts on who each one suits.
Pass first time
Every retake costs the full $268.59 section fee again plus state registration fees – typically $364.59 per section in most states. Candidates who invest in proper preparation and sit sections when they are genuinely ready spend less overall than those who rush and retake. Use our free CPA study planner to build a realistic schedule before you register.
Look for discounts on study materials
Most review course providers run promotions around Black Friday and year-end. Student discounts are available from some providers. State CPA society membership sometimes includes negotiated provider discounts that more than offset the membership dues. Checking current offers before purchasing can save several hundred dollars.
Is the CPA exam worth the cost?
The CPA credential typically pays for itself within the first year or two of licensure through higher earning power, broader job options, and long-term career stability. See our CPA salary guide for the full picture on what licensed CPAs earn across different roles and markets.
The total cost of becoming a CPA depends significantly on your choices and circumstances. Here is how the figures stack up across three scenarios:
- Bare minimum: Pass all four sections first time, use an entry-level review package, live in a low-fee state with no ethics exam requirement. Total: approximately $1,989-$2,200.
- Typical candidate: Pass all four sections first time, use a mid-range review course, live in a standard CPAES state with an ethics exam requirement. Total: approximately $3,000-$4,200.
- Higher spend: Retake one or two sections, use a premium review course, live in a higher-fee state, need extra credits for the 150-hour requirement. Total: $10,000-$20,000 or more.
Frequently asked questions
Each section costs $268.59 from July 2026 (Aug 2026 in a minority of states), set by NASBA and uniform across all 55 US jurisdictions. On top of this, most states charge a per-section registration fee – typically $96 in standard CPAES states – bringing the per-section total to $364.59 in most states.
Texas is the lowest at $15 registration plus $265.57 section fee until 31 July 2026, then $268.59 from 1 August 2026. New Hampshire is the highest at $171 registration plus $268.59 section fee.
Total cost depends on your state, study materials, and how many sections you retake. Mandatory exam fees alone run $1,154-$1,854 for four sections.
Adding study materials ($800-$2,500), an ethics exam ($0-$320), and licensing ($35-$650) puts most candidates in the $1,989-$5,324 range for a first-attempt pass.
Candidates who retake sections, need extra college credits for the 150-hour requirement, or choose premium study courses can spend significantly more.
The NASBA section fee ($268.59 from July/August 2026) is uniform across all 55 jurisdictions. Application, evaluation, and per-section registration fees vary considerably by state. Total mandatory exam costs for four sections range from approximately $1,154 in Texas to over $1,854 in New Hampshire. For a full state-by-state comparison, see our CPA requirements by state guide.
Prometric charges rescheduling fees depending on how much notice you give. More than 30 days before your exam, rescheduling is free. Between 5 and 30 days before, expect a fee of $35-$80. Within 5 days the fee rises above $100. Missing your exam with less than 24 hours notice risks forfeiting the full section fee.
Always reschedule as early as possible and only schedule sections when you are confident you can sit them in the window.
Each retake costs the full $268.59 NASBA section fee again, plus the state registration fee – typically $96 in most CPAES states, bringing the total retake cost to $364.59 per section in most states.
Candidates who need to retake two sections add approximately $729 to their total exam cost. Some states also require resubmission of eligibility documentation. Passing first time is the most effective way to control total CPA spend.
International candidates sitting outside the US pay the standard NASBA section fee ($268.59) plus an international administration fee of $390 per section for most locations ($460 for India), bringing each section to $658.59 ($728.59 for India). The four-section total is $2,634.36 for most locations, or $2,914.36 for India.
This is before application and registration fees which varies by state and foreign education evaluation fees which adds a further $150-$250.
On exam fees alone, Texas has the lowest total at approximately $1,154 for four sections, followed by Alabama at $1,194. The cheapest state overall depends on more than exam fees – ethics exam requirements ($0 vs $250-$320), initial licensing costs, and ongoing renewal fees all vary.
A state with low exam fees but a mandatory $320 ethics exam may cost more overall than one with slightly higher exam fees but no ethics requirement. Our CPA requirements by state guide lets you compare the full picture.
Many employers – particularly public accounting firms, corporate finance departments, and government agencies – cover some or all CPA costs for staff. This can include exam fees, study course costs, the ethics exam, and licensing fees.
It is not always advertised, so ask your HR or training department directly even if you have not seen a formal policy. Firms that hire specifically for roles requiring the CPA are particularly likely to have a sponsorship program in place.
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