CPA exam cost: what you will pay
The CPA exam cost starts with NASBA’s section fee: $268.59 per section from July 4, 2026, so four sections come to $1,074.36 before state fees. Your state adds its own application and registration fees, and a review course is a separate cost.
Figures below come from published 2026 fee guides, including a guide from Becker, and we last checked in October 2026. Fees change and vary by state board, so confirm the exact amounts with your state board of accountancy and NASBA before you register.
CPA exam cost, itemized
| Item | Reported amount | When you pay it |
|---|---|---|
| NASBA exam section fee | $268.59 per section from July 4, 2026 ($262.64 before, per some guides) | Each time you register for a section |
| State registration fee, per section | NASBA recommends $96; states range from about $15 in Texas to $171 in New Hampshire, per one guide | Each time you register for a section |
| Application or education evaluation fee | About $96 in most states in one guide; other guides give $50 to $200 or more | Once, at the start |
| Retaking a section | About $364.59 in most states, per one guide: the full NASBA fee plus a $96 registration fee | Only if you need to retake |
| Ethics exam | $250 to $320 where required, per one guide | Before licensure, in states that require it |
| International testing | International administration and testing fees can add hundreds of dollars per section | If you test outside the US |
Reported in 2026 fee guides. State amounts vary, so treat ranges as a guide.
We have not verified license and renewal fees, or any rescheduling fee, so we do not quote them. Ask your state board.
Review course costs
A review course is a separate cost and optional. Entry prices we confirmed or found reported are: UWorld Roger Premier $1,999, Becker Advantage $2,499, Gleim Traditional $2,499, and, as reported, monthly subscriptions at NINJA ($67 to $87 a month) and Kesler ($97 a month). See our reviews for what each tier includes.
Ways to reduce the cost
Ask your employer whether it reimburses review courses or exam fees, since policies differ by employer and often include conditions. If you are a student, ask your accounting department whether it holds a license or offers student pricing. Because a retake costs another full section fee, plan your study so that you register when you are ready. Our cheapest CPA prep guide covers lower-cost options.
Common questions
What is the biggest avoidable cost?
Retaking a section. One guide puts a retake at about $364.59 in most states, and you also lose the study time.
Will my employer pay?
Some employers do, but policies differ and may include conditions such as repayment if you leave. Ask HR and read the terms before you sign.
Is CPA prep tax deductible?
We do not give tax advice. Whether education costs are deductible depends on your circumstances, so ask a tax professional.
How much does it cost to take all four sections?
NASBA’s section fees alone come to $1,074.36 for four sections from July 4, 2026. Add your state’s registration fee for each section (NASBA recommends $96, but states vary) and a one-time application or evaluation fee, then a review course if you buy one.