CPA costs are set by several organisations at once: your state board, NASBA, the AICPA and the test provider. That is why figures online vary so much. This guide separates each fee, shows typical totals and lets you calculate your own.
CPA exam cost calculator
| Application fee | |
| Four sections (exam + registration) | |
| International surcharge | |
| Retakes | |
| Review course | |
| Ethics exam |
Defaults use NASBA's recommended fees. Enter your own state's fees for an exact figure. State licence fees are not included.
Every CPA fee, step by step
| Step | Fee | Typical amount (2026) |
|---|---|---|
| 1. Apply to your state board | Initial eligibility application | $20–$150, one time |
| 2. Register for sections | Registration fee | $40–$200 per section (NASBA recommends $96) |
| 3. Pay for each section | Exam fee (NASBA, AICPA and Prometric) | $262.64 per section in most states |
| Testing abroad | International surcharge | $390 per section |
| 4. Ethics requirement | AICPA ethics exam or state course | $250–$320 for the AICPA course |
| 5. Get licensed | State licence fee | Varies by state |
Passing all four sections at the first attempt at NASBA's rate costs $1,050.56 in exam fees alone. With application and registration, exam-related fees typically land between about $980 and $1,950.
Three realistic CPA budgets
| Lean (US) | Typical (US) | International candidate | |
|---|---|---|---|
| Application + 4 sections | $1,535 | $1,535 | $1,535 |
| International surcharge | – | – | $1,560 |
| Retakes | None | 1: $359 | 1: $749 |
| Review course | None | $2,500 | $2,500 |
| Ethics exam | $300 | $300 | $300 |
| Total | about $1,835 | about $4,693 | about $6,643 |
Figures use NASBA's recommended section and registration fees and a $100 application fee.
Should an international candidate test in the US instead?
The $390 surcharge applies per section, so testing abroad adds $1,560 for four sections, plus more for retakes. Flying to the US for exams can cost more than that once flights and hotels are counted, but some candidates combine several sections into one trip. The calculation is worth doing if you live far from an international test centre or plan to sit two or more sections close together.
Where most candidates can save money
- Ask your employer first. Many accounting firms pay for review courses and exam fees, sometimes with a pass bonus.
- Only pay for sections you are ready to sit. Your Notice to Schedule expires, and unused section fees are generally not refunded.
- Choose your state carefully. Application and registration fees differ by over $100 per section between states. See our CPA requirements guide.
- Look for discounted review courses through universities, employers or professional associations.
See which sections candidates find hardest in our CPA pass rates guide.
Frequently asked questions
How much does the CPA exam cost in total?
Application, registration and exam fees for all four sections typically total about $1,000 to $2,000 depending on your state. Adding a review course, the ethics exam and possible retakes, most candidates spend roughly $3,000 to $7,000.
How much is each CPA exam section?
NASBA's recommended exam fee is $262.64 per section, and most jurisdictions follow it. States also charge a registration fee per section, commonly $40 to $200.
How much more does the CPA exam cost for international candidates?
Candidates testing at an international location pay a surcharge of $390 per section, or $1,560 for all four, on top of normal fees.
How much does it cost to retake a CPA section?
A retake costs the section exam fee again plus your state's registration fee, so roughly $300 to $460 per attempt, plus the international surcharge if it applies.
Does the CPA exam fee include a review course?
No. Review courses are optional and sold separately, commonly costing $2,000 to $5,000. Many accounting firms reimburse them for new hires.
Official sources