How Much Is the CPA Exam in California?
Navigate the essential costs of the CPA Exam process in California. Get a clear overview of all fees required for licensure.
Becoming a Certified Public Accountant (CPA) in California represents a significant professional achievement and a commitment to a rigorous examination process. The journey to CPA licensure involves several financial outlays. Understanding these fees is important for anyone considering this career path. This guide details the examination-related costs encountered by candidates in California.
California Board of Accountancy Application and Eligibility Fees
The initial step toward taking the CPA Exam in California involves applying to the California Board of Accountancy (CBA) to establish eligibility. This application requires fees to cover administrative costs. For first-time applicants, the fee for this initial application is $100. This payment initiates the review of their educational background.
Should a candidate have previously applied in another state or jurisdiction and now wishes to apply in California, a transfer applicant fee of $100 is assessed. If a candidate has previously qualified in California but needs to reapply, a repeat applicant fee of $50 is charged. These fees cover transcript processing, evaluation of educational qualifications against California’s unit requirements, and determination of eligibility for a Notice to Schedule (NTS).
For candidates who completed their education outside the United States, an additional foreign academic evaluation fee may apply. This evaluation, conducted by CBA-approved services, assesses the equivalency of international coursework to U.S. standards. These services typically charge their own fees, ranging from $100 to $300. Payments to the CBA for these fees are typically submitted with the initial application form, often online, though check or money order options may also be available.
Uniform CPA Examination Section Fees
Once the California Board of Accountancy (CBA) has approved a candidate’s eligibility, the next financial step involves paying fees for the individual sections of the Uniform CPA Examination. These fees are paid directly to the National Association of State Boards of Accountancy (NASBA), which administers the exam nationally. Each of the four exam sections, including the three core sections (Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)) and the three discipline sections (Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP)), currently costs $390 per section for domestic candidates.
These section fees are distinct from initial application fees paid to the CBA and are authorized through NASBA’s Candidate Account Services. After the CBA approves an application, candidates receive confirmation and instructions on how to select and pay for the specific exam sections they intend to take. A Notice to Schedule (NTS) is then issued for the selected sections, allowing candidates to schedule an exam appointment at a Prometric testing center.
Each section requires a separate fee payment. The NTS typically remains valid for six months from its issuance date. If a candidate does not schedule and sit for the exam section within this timeframe, the NTS expires, and the fee for that section is forfeited, requiring a new application and payment for a new NTS. Candidates are encouraged to select only the sections they anticipate completing within the NTS validity period to avoid additional costs.
Additional Examination-Related Fees in California
Beyond the initial application and Uniform CPA Examination section fees, candidates in California may encounter other examination-related costs. One common expense arises from re-examination fees. If a candidate does not pass a Uniform CPA Exam section on the first attempt, they must pay the full section fee again to retake it, which is currently $390 per section. This fee is also paid to NASBA for a new Notice to Schedule for the failed section.
A distinct requirement for California licensure is the California Professional Ethics Examination (CPEE). This is a separate, state-specific exam focusing on professional ethics. The CPEE, including its study materials, typically costs around $150. Historically, this exam was mandatory for licensure.
Candidates should verify current CPEE requirements, as the CBA has updated its policies. While the CPEE remains an examination cost, current guidance suggests that for licensure after July 1, 2024, applicants may need to complete a CBA-approved Regulatory Review Course for their first license renewal. Other minor fees, such as those for rescheduling an exam appointment within a short notice period, may also be incurred directly through the testing vendor, typically around $35 to $50.