Navigating the Costs of the US CPA Exam: An In-Depth Analysis
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
Becoming a CPA opens doors to a lucrative, secure career — but it isn't cheap to get there. Here's what the process actually costs, broken down piece by piece.
What is the current CPA exam structure?
Since January 2024, the CPA exam has used the CPA Evolution model: 3 core sections that every candidate takes — AUD, FAR, and REG — plus 1 discipline section of your choice from BAR, ISC, or TCP. That's 4 sections total, each a 4-hour exam.
What are the CPA exam fees?
Most state boards follow NASBA's fee schedule. As of mid-2026, that fee runs approximately $268.59 per section (NASBA periodically adjusts this, so check your state board for the exact current number):
What other costs are involved?
The exam fee is only part of the total. On top of it:
- Application fee: typically $50–$300, paid once to your state board
- Registration fee: typically $40–$200 per section, paid when you schedule
- Retake fee: if you fail a section, you repay both the registration fee and the exam fee to retake it — there's no separate discounted retake rate
- CPA review course: full-featured courses currently run roughly $800–$6,000+ depending on the provider and package
- Licensing fee: typically $50–$500 once you pass, plus an ethics exam in states that require one (often $150–$250)
| Cost Category | Typical Range |
|---|---|
| Application fee | $50 – $300 |
| Exam fees (4 sections) | ~$1,074 |
| Registration fees (4 sections) | $160 – $800 |
| CPA review course | $800 – $6,000+ |
| Licensing fee | $50 – $500 |
| Total (excluding retakes) | ~$2,100 – $8,700+ |
My own CPA review course covers all four sections for $49/month — a fraction of what most of the market charges, without cutting the content you actually need to pass.
Is the cost worth it?
The upfront cost is real, but it's a one-time investment against a license you'll hold for your entire career. Higher earning potential, greater job security, and more career mobility are the payoff — and unlike the exam fees, that payoff doesn't expire.
Budget for roughly $2,000–$3,000 at minimum if you choose an affordable review course, with the exam fees themselves (~$1,074 for all 4 sections) as the one cost you can't shop around on.
Want an affordable way to prepare?
My free CPA 101 course covers the study approach I used to score 90+ on every CPA exam section — and my full course is just $49/month.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019. He is the founder and sole instructor of Maxwell CPA Review, a complete CPA review course covering all six sections, where he creates every lecture, textbook and study outline himself.