CPA Exam Cost 2026: Complete Breakdown of Fees & Hidden Expenses

Introduction

So, you've decided to become a Certified Public Accountant. Congratulations on taking the first step toward a lucrative career! But before you start studying, there's one big question that looms over every candidate: How much is this going to cost?

The sticker price of the exam sections is just the tip of the iceberg. When you factor in application fees, registration fees, ethics exams, licensing fees, and—most significantly—review courses, the total investment for becoming a CPA in 2026 typically lands between $2,500 and $5,000.

In this guide, we'll break down every dollar you need to spend, from your first application to hanging that license on your wall. No hidden surprises, just the raw numbers so you can budget effectively.

1. The Core Fees: What You Pay to the Board

The "official" costs are what you pay to your State Board of Accountancy and NASBA (National Association of State Boards of Accountancy). These are non-negotiable.

Application Fee ($50 – $200)

This is a one-time fee paid to your state board to determine if you are eligible to sit for the exam. It basically pays for them to review your college transcripts.

• Average: ~$150
• Note: If your application expires or you are a re-candidate in some states, you may have to pay a re-application fee, though it's usually lower.

Examination Fees ($1,050.56+)

This is the big one. As of 2026, the NASBA uniform CPA exam fee is typically $262.64 per section.

• AUD: $262.64
• FAR: $262.64
• REG: $262.64
• Discipline (BAR/ISC/TCP): $262.64
• Total: $1,050.56

[!NOTE] This is the base fee. Some states (like Guam or international testing locations) have additional surcharges. Always check your specific state board's website.

Registration Fees ($50 – $100 per section)

Here is where it gets tricky. In addition to the exam fee, many states charge a "Registration Fee" every time you sign up for a section.

• Strategy: Some states allow you to register for multiple sections at once to save on this fee. However, your Notice to Schedule (NTS) usually expires in 6 months. If you register for all 4 parts and only take 2, you lose the money for the other 2.
• Recommendation: Register for one or two sections at a time to minimize risk.

2. The Necessary Extras

You've passed the exams. You're done, right? Not quite.

Ethics Exam ($150 – $300)

Most states require you to pass a separate Ethics Exam. The most common is the AICPA Professional Ethics Exam.

• Cost: ~$150 - $300 (often cheaper if you are an AICPA member).
• Difficulty: It’s open book, but don't underestimate it. You need a 90% to pass.

Licensing Fees ($50 – $500)

Once you have your exam credits and your work experience designated, you have to apply for the actual license.

• Initial License: $100 - $300
• Annual Dues: Expect to pay annual or tri-annual dues to maintain your license, typically around $100-$300 per year.

3. The "Optional" But Mandatory Cost: Review Courses

Can you pass the CPA exam without a review course? Theoretically, yes. Should you? Absolutely not.

The pass rates for the CPA exam hover around 50%. Attempting this beast with just textbooks is a recipe for failure. You are paying for efficiency.

• Budget Tier: $1,000 - $1,500 (e.g., Ninja CPA, Gleim Test Bank)
• Premium Tier: $2,000 - $3,500+ (e.g., Becker, UWorld Roger)

Think of this as an investment. Spending an extra $1,000 on a course that helps you pass on the first try saves you $262.64 + time + stress of a retake.

4. Hidden Costs You Might Not Expect

When budgeting, candidates often forget these variables:

Retake Fees

If you fail a section, you must pay the exam fee ($262.64) + registration fee again. There are no discounts for retakes.

• Cost of failing one section: ~$350

Rescheduling Fees

Prometric charges you if you change your date.

• 30+ days out: Usually Free
• 6-29 days out: ~$35 - $50
• < 5 days out: ~$80+ or closer to full forfeiture.

Travel & Accommodation

If you live in a rural area, your nearest Prometric center might be hours away. You might need a hotel room for the night before to ensure you are rested.

Breakdown Summary

Item	Low End Estimate	High End Estimate
Application Fee	$50	$200
Exam Fees (4 Sections)	$1,050	$1,200
Registration Fees	$0 (included in app)	$400
Review Course	$1,000	$3,500
Ethics Exam	$0 (if not req)	$300
Licensing Fee	$100	$500
Total	~$2,200	~$6,100

International Candidates

If you are taking the exam at an international testing center, expect to pay an additional international testing fee per section.

• International Surcharge: ~$390 per section.
• Total Extra: ~$1,560 for all 4 parts.

Is the CPA Exam Worth the Cost?

Spending $3,000+ feels painful right now. But let's look at the ROI. According to salary data, CPAs earn 10-15% more than non-certified accountants starting out. Over the course of a 40-year career, the difference in lifetime earnings between a CPA and a non-CPA is estimated to be over $1,000,000.

So, is it worth investing $3,000 today to earn an extra $1M later? The math speaks for itself.

[!TIP] Employer Reimbursement: Many public accounting firms (and some industry companies) will reimburse you for exam fees and even pay for your review course. Always ask HR before you pay out of pocket!

FAQ

Does the CPA exam cost change by state?

Yes. While the NASBA exam fee is standardized, each state board sets its own application, registration, and licensing fees.

How much does it cost to retake the CPA exam?

You typically pay the exam fee ($262.64) plus a re-registration fee, which varies by state ($50-$100).

Can I write off CPA exam costs on my taxes?

Generally, no. Unless your employer requires it as a condition of continued employment (and doesn't reimburse you), it is usually not deductible. However, tax laws change, so consult a... well, a CPA.

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Budgeting for the exam is just the first step. Next, make sure you understand the scoring system. Check out our guide on the CPA Passing Score to see exactly what you are paying for.