CPA Exam Cost & Licensing Fees

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While becoming a CPA is an excellent investment in your future, the financial burden can be intimidating, especially for candidates that do not have the necessary funds immediately available. But not to worry, below we’ve provided a breakdown of how much it costs to take the CPA Exam, what you can do to alleviate expenses, and why it’s all worth it. Keep in mind that fees vary from state to state. Check our State Requirements page to find out your state’s specific CPA Exam fees and requirements or visit your State Board of Accountancy’s website.

How much does the CPA Exam cost?

CPA Exam costs vary depending on your jurisdiction, but here we have compiled some estimated costs.

2022 CPA Exam Fees	2022 Related CPA Exam Costs
Application Fees	$30-200
Examination Fees	$700-950
CPA Exam Retake Fee	$50-200
CPA Review Course	$1200-3600
Total	$1780-4950

One of the most unexpected expenses of the CPA Exam process is having to retake an exam-part and incur the CPA Exam retake fee. This is why selecting the right CPA Exam Review can be so important.

CPA Exam Application Fee

Varies between $30 and $200 All first-time applicants are required to pay both an application fee and an examination fee (which is listed below) when they submit their application to take the CPA Exam for the first time. Application fees can be anywhere from $30-$200, depending on the state.

CPA Exam Fees for all CPA Exam Parts

Around $950 Most states use the CPA Exam fee schedule set by the National Association of State Boards of Accountancy (NASBA). The total CPA Exam costs for all four parts of the CPA Exam are around $900. A breakdown of how much each part of the CPA Exam costs is below:

CPA Exam Fees Per Part (Vary by State)
AUD (Auditing & Attestation)	$226+
BEC (Business Environment & Concepts)	$226+
FAR (Financial Accounting & Reporting)	$226+
REG (Regulation)	$226+

CPA Exam Review Course Costs

Varies between $1,200 and $3,600 CPA Exam review courses cost an average $1,500-$2,000. A CPA Course should provide everything you need to pass the CPA Exam, including a large bank of practice questions with thorough answer explanations, practice text software that mirrors the exam experience, engaging lectures, and data-driven study goals. Studying with a CPA Course statistically improves your chances of passing the CPA Exam.

CPA Exam Rescheduling Fee

Varies depending on number of days of advance notice If you reschedule your CPA Exam at least 30 days in advance, there is no fee associated with the reschedule. If you reschedule the exam between 5 and 30 days, you’ll have to pay the Prometric Testing Center a rescheduling fee of $35. If you reschedule within 5 days of your current exam date, you will need to pay Prometric Testing Center the full amount for the CPA Exam section you are rescheduling. Finally, you will not be able to reschedule your exam if it is under 24 hours before your exam time; you will need to register again with your State Board of Accountancy.

CPA Exam Retake Fee

Varies between $50 and $200 For all re-examination candidates, instead of paying the application fee, they are required to pay both the reapplication and examination fee when they register to re-take any parts of the CPA Exam. This is sometimes also called the “registration fee.” Some states will offer discounts on CPA Exam retake fees if the candidate is retaking 2 or more exams.
Here is an example of how the state of Missouri breaks down their reapplication fees:

Reapplication Fees in Missouri
4 CPA Exam sections	$124.00
3 CPA Exam sections	$108.00
2 CPA Exam sections	$92.00
1 CPA Exam sections	$71.00

International CPA Exam Fees

$371.55 per CPA Exam section International CPA candidates will need to pay domestic testing fees and additional fees for each section of the CPA Exam that is taken internationally.

International CPA Exam Fees Per Part
AUD (Auditing & Attestation)	$371.55
BEC (Business Environment & Concepts)	$371.55
FAR (Financial Accounting & Reporting)	$371.55
REG (Regulation)	$371.55

CPA Exam Cancellation Fees and Refunds

Unfortunately, CPA Exam fees are not refundable if your Notice to Schedule (NTS) expires or you do not show up for your scheduled exam. There is no cancellation fee if you cancel the exam at least 30 days in advance. If you cancel the exam between 5 and 30 days, you’ll have to pay the Prometric Testing Center a cancellation fee of $35. However, there are some exceptions to this policy for candidates with extenuating circumstances. Those circumstances include:

Visa rejections
Military deployment
Medical emergencies
Death

To see if you qualify for a partial refund or NTS extension based on hardship, contact the National Association of State Boards of Accountancy (NASBA).

CPA candidates are only eligible for one NTS extension or a partial refund for an NTS for the same hardship.

CPA Exam Approximate Total Cost

$4,950 Now is the time to invest in your future! The CPA designation is one of the most widely recognized certifications in the world — and with good reason! Over the lifetime of their career, CPAs are projected to make $1,000,000 more than non-CPAs. So treat the CPA Exam costs as an investment in yourself. No matter what your goals are for becoming a CPA, remember that with hard work and dedication, it’s possible to obtain this license!

CPA Licensing Fees

Once you pass the CPA Exam, there are a few more requirements needed to obtain a CPA license.

CPA Ethics Exam Fee

Varies between $150 and $250 Some states require passing an ethics exam and most state boards accept the AICPA’s comprehensive ethics course and exam. This exam can generally be taken before, during or after the CPA Exam and test results are valid for a 2 year period. CPA Ethics Exam Fee can be anywhere from $150 – $250, depending on the state.

CPA Licensing Fee

Varies between $100 and $500 Once you have passed the CPA Exam and taken the ethics exam (if required!), it is time to apply for certification. Your state likely has an online application process. They may require you to submit documentation such as a signed statement from a supervisor or licensed CPA that can attest to your work or additional educational or exam records. You may have to complete an in person interview with the board. CPA Licensing fee from $100 – $500, depending on the state.

CPE Costs

Varies between $0 and $300 After CPA licensing, most states require CPAs to complete continuing professional education (CPE) credit hours to maintain licensure. Be sure to check with your State Board of Accountancy to find out how many hours are required each year to maintain your credential.

How to Pay for the CPA Exam

Between application fees and study materials, the costs associated with becoming a CPA can add up fast. Here are a few tips to make your CPA Exam process more affordable.

Scheduling to Save
Every time you apply to sit for any part of the CPA Exam, it costs money. For each CPA Exam application, you can apply to sit for as many of the exam sections as you want, but they have to be taken in the same six month period. However, if you know your ideal schedule and timing of sitting for your exams, you can easily split your tests up into two applications and save yourself $150.
Be Ready the First Time
One of the best ways to keep costs down throughout your CPA journey is to pass your exams the first time around. There’s no way around it: the more times you sit for an exam-part, the more you will have to pay. So, to spare yourself from those added costs, it is important to be as prepared as possible the first time around.
Choose the Right Review Course
The best way to make sure that you’re prepared to pass the CPA Exam is to study with a CPA Review course. Do your research before you commit to a course—or any type of study materials for that matter—to make sure that your investment will pay off.
Discounts, Financing, and Partnerships
UWorld Roger CPA Review offers several different types of discounts. For example, if you’ve tried another review course that didn’t work for you, you can save up to$2,200 with our Fresh Start Discount. If this is your first time studying for the CPA Exam, check with your employer to see if they are one of the hundreds that partner with us to provide their employees with special rates and discounts. Lastly, you always have the option to pay for your course with fixed monthly payments through our partnership with Affirm.

Ultimately, our goal is to make quality CPA Exam preparation attainable to anyone, regardless of your financial situation.

Frequently Answered Questions

Is the CPA Exam expensive?

Yes, the CPA Exam cost and fees might seem costly, but it will pay off in the end! Becoming a CPA is an investment in your career and future.

Is the CPA License cost worth it?

Yes, the CPA credential is worth all the cost and fees associated with obtaining it. The CPA designation is still considered the gold standard for those working in accounting and the benefits of becoming a CPA are numerous.

Are CPA Exam fees tax deductible?

CPA Exam fees are not tax-deductible. The IRS views becoming a CPA as starting a “new trade or profession” because CPAs can legally perform additional services that non-certified accountants cannot. Also,the IRS states that CPA study materials that are used to prepare for the CPA Exam do not qualify as work-related study expenses or education.