CPA Exam Cost in 2026: Every Fee, Explained

The CPA exam itself costs $1,074.36 in section fees as of July 4, 2026: four sections at $268.59 each, paid to NASBA. Add your state board's application fee (often around $100–$200, and some states charge more), and the bare-minimum cost to take all four sections once lands somewhere a little above $1,150, before retakes, an ethics exam, or a review course.

Those extras are where the real cost lives. Here's every piece, what you can't avoid, and where you can save.

The fees you pay no matter what

Every CPA candidate pays two kinds of fees just to get in the door.

1. State application fee. You apply through your state board of accountancy (or NASBA, which handles applications for many states). This fee is set by the state and is non-refundable. Two real examples from state boards:

• California: $100 for first-time applicants, $50 for repeat applicants already qualified in California.
• Virginia: $120, non-refundable, due when you submit the online application.

Some states also charge a separate per-section registration fee on top of the NASBA section fee, so check your own board's fee page before you budget.

2. NASBA section fees. Once you're approved, you receive a payment coupon and pay the section fee for each section you want to take. As of July 4, 2026, that fee is $268.59 per section. (Texas, Arizona, Mississippi, and Guam switched to the new rate on August 1, 2026; before that, candidates there paid $265.57.)

Those two state totals are the floor: what you'd pay if you passed every section on your first try and your state required nothing else.

The rule that quietly costs candidates money

Once you pay for a section, you receive a Notice to Schedule (NTS), and it has an expiration date. NASBA's policy is blunt: if your NTS expires before you take the section, or you miss your appointment, you can't reschedule, you don't get a refund, and you have to reapply and pay the fees again. Refunds or extensions are only possible through NASBA's exception-to-policy process for documented hardship, and they're never automatic.

The practical lesson: only pay for a section when you're ready to schedule it. Buying all four up front feels efficient, but it turns your study plan into a set of deadlines with $268.59 riding on each one.

Retakes: the cost most people forget to budget

Every retake means paying the section fee again, plus whatever your state charges for a re-exam application. That matters because CPA pass rates are lower than most candidates expect. In the first half of 2026, AICPA data put FAR at about 43% and AUD around 49%, while REG and ISC were in the mid-60s and TCP near 80% (full breakdown in our post on CPA exam pass rates by section).

In other words, failing one Core section once is common, not a disaster. A realistic budget sets aside the cost of at least one retake, about $270 in NASBA fees plus your state's re-exam fee, so a single bad day doesn't throw off your finances along with your schedule.

The ethics exam

Many states require a separate ethics exam for licensure, most often the AICPA's self-study ethics course and exam, which typically costs a few hundred dollars depending on whether you're an AICPA member. Requirements vary a lot. California, for example, no longer uses the AICPA ethics exam for initial licensure. Treat this as a licensure cost rather than an exam cost, and confirm the rule with your state board before you buy anything.

Review courses: the biggest line item

For most candidates, the review course costs more than every official fee combined. Becker, the best-known provider, lists its entry Advantage package at $2,499, and its higher tiers cost more. Other big-name courses are in the same four-figure range.

You don't need the most expensive package to pass, but you do need three things:

1. Coverage of the current blueprint. Since the 2024 CPA Evolution changes, the exam is three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC, or TCP). Materials written for the old four-section format (with BEC) are out of date.
2. Lots of practice questions and simulations. In most sections, task-based simulations count for half your score. Reading alone won't get you there.
3. A routine you'll actually keep. Most candidates who run out of time don't lack material. They fall behind on consistency.

That last point is where a cheaper, habit-based tool can earn its place next to (or instead of) a big course. Certus is built around short daily sessions, streaks, and spaced-repetition flashcards, and it covers the CPA along with the CFA, SIE, Series 7/66, and CFP. Plans start at $9.58/month billed yearly ($115/year), or $24.99 month to month.

A realistic total

Here's how the costs stack up for a typical candidate in a state like California or Virginia:

The "realistic" row assumes one retake (about $270 plus any state re-exam fee) and roughly $100–$400 of study tools. Ethics exam and licensing fees come later and vary by state, so they're not included.

How to keep your CPA exam cost down

• Pay per section, not all at once. You avoid forfeiting fees on an NTS you can't use.
• Take sections in a smart order. Pairing related material (for example REG and then TCP, which overlap heavily) means less re-learning. See our guide to what order to take the CPA sections.
• Check employer reimbursement. Many accounting firms reimburse exam fees, review courses, or both. Ask before you pay out of pocket.
• Don't pay for features you won't use. Live classes and coaching are nice, but practice volume and consistency are what move your score.
• Practice under real conditions before exam day. A full-length timed practice run is the cheapest way to avoid a $270 retake.

The bottom line

The CPA exam costs $1,074.36 in NASBA fees plus your state's application fee, so a little over $1,150 at minimum in many states. Most candidates end up spending somewhere between roughly $1,550 and $4,000+ once retakes and prep are counted, and the review course is the biggest variable. You control most of that number through how you buy sections and how you study.

If you're weighing the CPA against other credentials, our CFA vs CPA comparison breaks down the differences. And if the CFA is also on your radar, you can try Certus's free full-length CFA mock exam, with no signup required, to see how the app works before you spend a dollar.