CPA Exam Cost & Licensing Fees
[Updated for 2023 - 2024]
CPA Exam Basics
How Much Does the CPA Exam Cost?
CPA Exam costs vary depending on your jurisdiction. 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. Here we have compiled some estimated costs.
| Cost & Fee Type | 2023 CPA Exam Costs |
|---|---|
| Application Fees | $50 - $300 |
| Examination Fees | $953 (Approx) |
| CPA Exam Retake Fee | $50 - $200 |
| CPA Review Course | $1,000 - $4,000 |
| Total | $2,003 - $5,453 |
CPA Exam Application Fee
Varies between $50 and $300
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 $50-$300, depending on the state.
CPA Exam Fees for All Parts
Around $953
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 $953. 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) | $238.15 |
| BEC (Business Environment & Concepts) | $238.15 |
| FAR (Financial Accounting & Reporting) | $238.15 |
| REG (Regulation) | $238.15 |
CPA Exam Review Course Costs
Varies between $1000 and $4000
CPA Exam review courses cost an average $1,000-$4,000. 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. 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 Rescheduling Fee
Varies based on advance notice days
Please remember, 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. In other cases, if you reschedule the CPA exam
- at least 30 days in advance, there is no fee associated with the reschedule
- between 5 and 30 days, you’ll have to pay rescheduling fee of $35 to the Prometric Testing Center
- within 5 days of your current exam date, you will need to pay the Prometric Testing Center the full amount for the CPA Exam section you are rescheduling.
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 fee and the 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.
International CPA Exam Fees
$390 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) | $390 |
| BEC (Business Environment & Concepts) | $390 |
| FAR (Financial Accounting & Reporting) | $390 |
| REG (Regulation) | $390 |
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).
Note: 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
The CPA designation is one of the most widely recognized credentials in the world, and for good reason. The total cost of the CPA Exam ranges between $2,003 and $5,453. This takes into account application, examination, re-examination, and review course fees. Even though the total cost initially appears to be high, it is well worth every penny. Consider it an investment in yourself, knowing that CPAs typically earn up to 15% more over the course of their careers than non-CPAs.
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 State 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 Save on the CPA Exam Costs
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 a lot 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.
