How Much Does It Cost to Sit for the CPA Exam?

The Certified Public Accountant (CPA) credential represents a significant professional achievement in accounting. Pursuing this designation involves financial considerations beyond simply sitting for the examination. Understanding the expenditures associated with the CPA exam process is important for aspiring accountants. These costs include direct fees to regulatory bodies, investments in preparatory materials, and other potential expenses.

Official Application and Examination Fees

The initial steps toward taking the CPA exam involve fees paid to regulatory bodies. Candidates begin with an application fee to their state Board of Accountancy, which evaluates eligibility based on educational requirements. This one-time, non-refundable fee varies by state, generally ranging from $50 to $200.

Once eligibility is confirmed, candidates receive a Notice to Schedule (NTS), authorizing them to sit for specific exam sections. While some states include a registration fee with the NTS, others, particularly those working with the National Association of State Boards of Accountancy (NASBA), may have a separate scheduling fee. This NTS fee typically ranges from $50 to $250.

Beyond these initial application and scheduling fees, an examination fee is assessed for each of the four CPA exam sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section generally costs around $208.40 to $344.80. The total cost for all four sections typically falls within the range of $800 to $1,600. These examination fees are non-refundable.

CPA Review Course Investment

Investing in a comprehensive review course is a major financial commitment for most CPA candidates. These courses provide structured study materials, practice questions, and expert guidance to prepare individuals for the examination. The cost of these programs varies widely, reflecting different levels of content, support, and access.

Review courses typically range from approximately $1,000 to $4,000, though some premium packages can exceed this. For instance, providers like Becker offer courses ranging from about $2,499 to nearly $6,000. Other well-known providers include Surgent, whose options might range from around $800 to $2,999, along with Gleim and UWorld Roger, which also offer various tiers.

The price often depends on included features, such as the number of multiple-choice questions, task-based simulations, video lectures, textbooks, flashcards, and the length of access. Higher-priced options may include adaptive learning technology, personalized coaching, and live classes. Some employers may offer reimbursement for review course costs, and providers often have discounts or financing options available.

Other Potential Costs

Beyond the primary application, examination, and review course fees, several other expenses can arise during the CPA exam journey. One common additional cost is re-examination fees. If a candidate does not pass a section on the first attempt, they must pay the examination fee again to retake it. These retake fees can range from $50 to $200 per section, adding to the overall expense.

Another potential requirement in some jurisdictions is an ethics exam, which is distinct from the four main CPA exam sections. This ethics exam, often the AICPA’s comprehensive ethics course, typically costs between $150 and $250, though it can vary by state and membership status. This fee covers the course and examination necessary to fulfill certain pre-licensure ethics requirements.

Candidates might also incur travel and accommodation expenses, especially if their closest Prometric testing center is not conveniently located. These costs can include transportation, lodging, and meals, particularly for those who need to travel a significant distance. While highly variable, these expenses should be factored into the overall budget. Finally, minor administrative fees may periodically arise for actions such as score transfers or changes to scheduled exam appointments, with rescheduling fees potentially ranging from $35 to $85 depending on the notice given.