How Much Does It Cost to Become a CPA?

The Certified Public Accountant (CPA) credential represents a significant achievement for financial professionals, signifying a deep understanding of accounting principles, tax regulations, and auditing procedures. This designation offers enhanced career stability and can lead to positions of greater responsibility within the accounting and finance sectors.

Costs Associated with the CPA Exam

Becoming a Certified Public Accountant involves several financial outlays for the examination, which vary by jurisdiction. Candidates typically begin with an initial eligibility application to their state board of accountancy, a one-time fee that can range from approximately $20 to $150.

Following eligibility approval, candidates must pay registration fees for each section of the Uniform CPA Examination, which can range from $40 to $200 per part. The examination consists of four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) as core sections, plus one chosen discipline from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

For domestic candidates, the fee for each section is approximately $390 as of mid-2025. Assuming a candidate passes all four sections on their initial attempt, the total cost for examination fees alone would be around $1,560.

Should a candidate need to retake any section, additional fees apply, typically ranging from $50 to $200 per re-examination. Some states require candidates to complete a specific ethics course and pass an associated exam before licensure. The cost for such an ethics exam can vary, with the AICPA’s self-study version priced between $250 and $320. International candidates face an additional surcharge of $510 per section when testing outside the United States and Canada, significantly increasing their overall examination costs.

Educational and Study Program Expenses

Fulfilling the educational requirements and preparing for the rigorous examination is a significant financial commitment. Most jurisdictions mandate that candidates complete 150 semester hours of college coursework to be eligible for licensure, which is typically 30 hours beyond a standard bachelor’s degree. This additional education might involve pursuing a master’s degree in accounting or a related field, or simply taking extra undergraduate or graduate-level courses.

The tuition costs for these 150 semester hours vary widely based on the institution type and residency status. For example, community colleges might charge around $85 per credit hour for in-district students, while state universities can range from a few hundred dollars per credit to over a thousand for graduate-level courses. A master’s degree in accounting can cost anywhere from tens of thousands to over $100,000, depending on the program’s prestige and whether it is a public or private institution. Online programs may offer more flexible tuition structures, with some charging around $3,830 per six-month term rather than per credit.

CPA review courses are instrumental for exam preparation. These comprehensive programs consolidate the vast body of knowledge tested on the CPA Exam, offering structured study materials, practice questions, and simulated exams. The cost of a full CPA review course can range from approximately $999 to over $4,000.

Leading providers offer various packages with differing features that influence their price. For instance, some premium courses, like those from Becker, can cost between $2,499 and $3,799, often including extensive materials, access to instructors, and adaptive learning technology. Other popular options, such as UWorld Roger CPA Review, typically range from $1,499 to $2,999, with their most comprehensive packages approaching $3,900.

Factors such as the quality of content, the level of instructor support, the duration of access to materials, and the inclusion of additional study tools contribute to the price variability. Many review courses offer “access until you pass” guarantees, providing ongoing material updates and support until the candidate successfully completes the exam.

Licensing and Professional Maintenance Fees

Once candidates successfully pass the Uniform CPA Examination and meet all educational and experience requirements, they face additional costs related to obtaining and maintaining their CPA license. The initial application fee for the CPA license, paid to the state board of accountancy, typically ranges from $100 to $500.

After obtaining the license, CPAs are subject to ongoing fees to keep their credential active. These often include biennial or annual license renewal fees, which vary by jurisdiction. Many states charge an annual renewal fee in the range of $50 to $150. However, some states may have higher fees or different renewal cycles; for example, certain states might have biennial fees around $340 or triennial fees of $230.

A significant ongoing expense for CPAs is fulfilling Continuing Professional Education (CPE) requirements. State boards mandate a certain number of CPE hours to ensure CPAs remain current with evolving accounting standards, tax laws, and ethical guidelines. While the exact number of hours varies, a common requirement is around 40 hours annually, or 120 hours over a three-year period. Many states also require a specific number of ethics hours, often ranging from two to eight hours per reporting period.

The costs associated with CPE can accumulate depending on the chosen method of education. Individual seminars or online courses can be purchased, with some 8-credit seminars costing between $285 and $320. Alternatively, many CPAs opt for unlimited CPE subscriptions, which can range from approximately $90 to $799 per year, offering access to a wide variety of courses and webcasts. Most professionals incur financial outlays to meet these mandatory requirements.