CPA Exam Cost: Average Fees Explained

The CPA exam is not one purchase. You pay a state board to approve your application, then pay again for each section you sit, and most people add a review course on top. Each piece has its own price, and the total depends on how many sections you take and whether you pass them on the first try.

Your state board sets the application and processing fees, while the section fees are charged per test. Because requirements differ by jurisdiction, treat the figures below as examples and check the fee schedule on your own state board's website before you budget.

The exam has three core sections (AUD, FAR, and REG) and one discipline section you choose from BAR, ISC, or TCP. You pay for each one separately, so the section fee is multiplied by the number of sections you schedule.

A single section costs $268.59 each in the North Carolina fee schedule. Candidates who test outside the United States pay an international fee on top of that. The international charge is $390 each for a core section and $510 each for a discipline section, based on UWorld Accounting.

Before you can schedule anything, your board has to approve you to sit for the exam. This is a separate charge from the section fees and it varies by state.

Across jurisdictions, initial application fees run from $96 to $180 according to UWorld Accounting, although the two states shown above fall outside that span once processing fees are added. Mississippi charges a separate board application for re-examination, and North Carolina charges a lower fee when you apply again. If you expect to retake a section, find out whether your state charges a new application each time.

A few costs sit outside the board and testing fees but still land on most candidates.

Professional ethics exam

Many states require a separate ethics exam before you can be licensed. It costs $150 – $250, and your state board can tell you which exam it accepts.

Retakes

If you miss the passing score on a section, you pay to take it again. Retake charges run $50 – $200 per section, and the section fee itself is a separate cost in most cases. A failed section is the most common reason a candidate's total ends up above the typical figure.

Review courses

A review course is the largest single line for most people. Prices run $1,000 – $4,000, and the gap comes mostly from how much the package includes. Cheaper options may offer only question banks and video lectures, while higher-priced packages tend to bundle live instruction, extra practice materials, or a pass guarantee. You are not required to buy one, but the cost of self-study with weaker materials can be repeated section fees.

Published totals for the exam rarely match, and the reasons are usually about scope rather than errors.

The source above counts applications, exam sections, and a review course together, which is why its range is wide. Another guide may count only the board and testing fees and leave out prep. Others may assume you pass every section on the first attempt, or add the ethics exam and licensing fees that come after the exam. Your state also changes the answer, since application fees differ, and an international test location adds a surcharge to every section.

When you compare numbers, check what each one includes before deciding which is closest to your situation.

You control some of the cost and not the rest. A few practical points:

• Pay the section fee only when you are ready to test. Rescheduling or failing a section means paying again.
• Compare what each review course includes. A course with mock exams and a question bank may cover what you need without live classes.
• Ask your employer whether it reimburses exam fees or review materials. Some firms do, and the policy can change your out-of-pocket total.
• Check your state board's fee schedule for application and re-examination charges before choosing where to apply.

For fee schedules and exam requirements, the National Association of State Boards of Accountancy lists each board at nasba.org.