CPA & Accounting Careers
CPA Exam Cost: The Full 2026 Price Breakdown
The CPA exam cost in 2026 runs about $1,075 in mandatory NASBA section fees for all four sections, plus roughly $100 to $400 in state application and registration fees. Add a review course ($1,500 to $3,500) and, in most states, a $250 to $320 ethics exam, and a realistic first-time-pass budget lands between $3,000 and $5,000. Retakes and state licensing fees push it higher.
The numbers below separate what you must pay from what you choose to pay, using NASBA fee schedules effective July 4, 2026.
What does the CPA exam cost in total?
A candidate who passes all four sections on the first try, uses a mid-range review course, and sits in a standard state should budget $3,000 to $5,000 for the full CPA exam cost. Mandatory NASBA and state fees make up $1,150 to $1,850 of that. The review course and ethics exam account for most of the rest.
The table below shows a typical mid-range scenario. Figures vary by state board and by how many sections you retake.
| Cost component | Typical 2026 amount | Mandatory? |
|---|---|---|
| Initial application / education evaluation | $100 to $250 | Yes |
| Section fees (4 x $268.59) | $1,074.36 | Yes |
| Registration / eligibility fees (4 x ~$96) | ~$384 | Yes (varies by state) |
| CPA review course | $1,500 to $3,500 | Optional but standard |
| Ethics exam | $250 to $320 | ~40 states |
| Initial license fee | $50 to $500 | Yes (to get licensed) |
| Realistic first-time-pass total | ~$3,000 to $5,000 |
The four section fees (about $269 each)
NASBA charges $268.59 per section as of July 4, 2026, or $1,074.36 for all four sections of the exam. The four sections are the three Core parts (AUD, FAR, REG) and one Discipline part (BAR, ISC, or TCP) under the CPA Evolution model.
Every candidate pays this fee, and it is the same in nearly every jurisdiction because NASBA administers it centrally. A small timing exception applies: Texas, Arizona, Mississippi, and Guam move to the new rate on August 1, 2026, so candidates there pay $265.57 per section through July 31, 2026.
The section fee buys one Notice to Schedule (NTS) per section. If your NTS expires before you sit, that fee is gone and you may pay again to re-register.
Application and registration fees
Beyond the section fees, most states charge two separate administrative fees: a one-time application (or education evaluation) fee and a per-section registration fee. Together these commonly add $200 to $650 to the CPA exam cost, depending on your board.
The initial application fee covers your board reviewing transcripts to confirm you meet the education requirement. It typically ranges from $100 to $250 and is often charged once, though some boards re-charge it if your eligibility lapses.
The registration (or eligibility) fee is charged each time you sign up to take one or more sections. NASBA’s recommended amount is about $96 per section in standard CPA Examination Services (CPAES) states, but boards set their own. Notable outliers include Texas ($15 per section), Iowa ($106 per section), and New Hampshire ($171 per section). Registering for multiple sections at once can lower the per-section registration cost in some states.
Re-take costs
There is no separate “retake fee,” but each retake means paying the section fee again (about $269) plus another registration fee (about $96 in standard states), so roughly $365 per failed section. National first-time pass rates hover around 50% per section, so many candidates budget for at least one or two retakes.
To limit repeat costs, register for a section only when you are ready to sit within your NTS window. Batching sections into a single registration can also reduce the per-section registration charge each time you re-enroll.
CPA review course cost ($1,500 to $3,500)
A commercial CPA review course typically costs $1,500 to $3,500 for a mid-range package, and it is the largest optional line in most budgets. Courses are not required by any board, but the difficulty of the exam makes self-study without one uncommon.
List and promotional pricing in 2026 varies widely by provider and tier.
| Review provider | 2026 price range | Notes |
|---|---|---|
| Wiley CPAexcel | $1,590 to $2,800 | Budget to mid-range |
| UWorld (Roger) CPA | $1,999 to $2,899 | Frequent discounts off list |
| Becker CPA | $2,499 to $5,999 | Premium; often 30%+ promo discounts |
Employers, especially public accounting firms, sometimes reimburse all or part of the course cost. Discounts through a state society or student membership can also cut the price, so confirm before paying list.
Ethics exam and licensing fees
About 40 states require a separate ethics exam, usually the AICPA’s self-study course, before licensure. It costs $250 for AICPA members and $320 for non-members. This is a licensing step, not part of the exam itself, but candidates should fold it into the total CPA exam cost.
Getting the license also carries an initial application fee set by your state board, commonly $50 to $500, plus later renewal fees. Some states charge a fingerprinting or background-check fee on top. These are one-time or recurring costs separate from the four exam sections.
How to lower the total CPA exam cost
The two biggest levers are avoiding retakes and controlling the review-course price. Together they can swing the total by more than $2,000.
- Sit only when ready. A failed section costs about $365 to retake, so passing the first time is the cheapest path.
- Protect your NTS. Schedule and sit before it expires so you do not re-pay section fees.
- Compare course promotions. Providers discount heavily; a mid-tier course often costs far less than list.
- Use employer reimbursement. Many firms cover course fees and some exam fees for staff.
- Check your state’s fees. Registration and application charges vary widely, and batching sections can reduce per-section costs.
For a full picture of what the exam actually tests and how scoring works, see the CPA exam explained. If you are mapping the whole path to licensure, how to become a CPA in 2026 covers the education, exam, and experience steps in order. The CPA industry report 2026 explains why the pipeline shortage is reshaping fees and pathways.
Frequently asked questions
How much does the CPA exam cost in 2026?
All four section fees total $1,074.36 in 2026 at $268.59 per section, and state application and registration fees add roughly $200 to $650. Counting a review course and, in most states, an ethics exam, a realistic first-time-pass budget is $3,000 to $5,000. Retakes and licensing fees raise the total.
How much is each CPA exam section?
Each of the four CPA exam sections costs $268.59 in NASBA section fees as of July 4, 2026. Most states add a per-section registration fee of about $96, bringing the combined cost to roughly $365 per section in standard states. Texas, Arizona, Mississippi, and Guam adopt the new rate on August 1, 2026.
Do you have to pay to retake a failed CPA section?
Yes. There is no dedicated retake fee, but each retake requires paying the $268.59 section fee again plus another registration fee (about $96 in standard states), so roughly $365 per failed section. With per-section pass rates near 50%, many candidates budget for one or two retakes.
Is a CPA review course required?
No board requires a commercial review course, but the exam’s difficulty makes self-study without one rare. Mid-range courses cost $1,500 to $3,500, with providers like Wiley starting near $1,590 and Becker reaching $5,999 at the top tier. Employers often reimburse part or all of the cost.
Does the CPA exam cost include the ethics exam and license?
No. The four section fees do not include the ethics exam or licensing. About 40 states require the AICPA ethics exam ($250 for members, $320 for non-members), and boards charge an initial license fee of roughly $50 to $500. Both are separate licensing steps that follow the exam.
Why do CPA exam costs vary by state?
State boards set their own application, registration, and licensing fees, so the total varies even though the NASBA section fee is nearly uniform. Registration fees range from $15 per section in Texas to $171 in New Hampshire, and ethics-exam and license requirements differ. Always confirm current amounts with your state board of accountancy.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.