How much does the CPA exam cost?
How much does the CPA exam cost?
$1,210 – $2,200 application, registration, & exam fees
$1,300 – $5,000 CPA review course cost
CPA exam cost
The CPA exam costs $1,210 to $2,200 total for application, registration, and exam fees. Requirements and fees vary by state. Candidates must pass all four sections of the CPA exam to qualify for a Certified Public Accountant license. A CPA review course costs $1,300 to $5,000, depending on the features.
| Fee type | Average cost |
|---|---|
| Education evaluation / eligibility application fee | $50 – $200 |
| Registration fee* | $40 – $100 per section $160 – $400 total for four sections |
| Exam fee | $250 – $400 per section $1,000 – $1,600 total for four sections |
| CPA review course | $1,300 – $5,000 |
| Total cost | $2,510 – $7,200 |
*Not all states charge an extra registration fee.
CPA application fee
The CPA exam application fee is $50 to $200, depending on the state. This fee is also called the eligibility application or education evaluation fee and covers the cost for the state Board of Accountancy to verify you meet the education requirements for the exam.
CPA exam section fees
The CPA exam consists of four sections. Exam fees range from $250 to $400 per section, for a total cost of $1,000 to $1,600. Some states also charge a registration fee of $40 to $100 per section in addition to the exam fee.
| CPA exam section | Average exam fee |
|---|---|
| Auditing and Attestation (AUD) | $250 – $400 |
| Financial Accounting and Reporting (FAR) | $250 – $400 |
| Regulation (REG) | $250 – $400 |
| Disciplines (BAR, ISC, or TCP) | $250 – $400 |
| Total cost | $1,000 – $1,600* |
CPA exam rescheduling fee
If you need to reschedule, try to do it at least 30 days beforehand. You'll face an additional $35 fee if you reschedule your CPA exam within 6 to 29 days before the original test date or $85 if you reschedule 1 to 5 days before the test date.
You can't reschedule the exam within 24 hours before the original test date and time. It will be considered a cancellation instead, and you'll forfeit any fees you paid previously.
CPA review course
CPA exam review courses cost $1,300 to $5,000 on average, depending on the features. Most review courses include online video lectures, textbooks or study guides, practice tests, Exam Blueprints, and performance metrics. Some courses also include live online classes or boot camps.
| Review course | Average cost |
|---|---|
| Becker | $2,499 – $4,999 |
| Gleim | $2,499 – $3,499 |
| Surgent | $1,299 – $3,799 |
| UWorld / Wiley | $1,999 – $3,899 |
Many review course companies offer discount codes online.
Additional CPA exam fees
Ethics exam
Some states require candidates to pass an ethics exam to qualify for a CPA license. The ethics exam costs $150 to $320, depending on whether your state administers a state-specific exam or requires you to take the American Institute of CPAs (AICPA) self-study ethics exam instead.
CPA license fee
After passing the CPA exam, the fee to obtain your CPA license ranges from $50 to $450, depending on the state. Some states also charge additional fees for background checks, fingerprint checks, and other methods of verification:
A background check costs $10 to $50.
Fingerprint processing costs $25 to $50.
A reciprocal application fee costs $50 to $100 if you are licensed as a CPA in a different state and want to practice in a new state.
CPA license renewal fee
Depending on your state's requirements, you will need to renew your CPA license every 1 to 3 years. The state license renewal fee is $60 to $150 per year.
To qualify for renewal, you must earn continuing professional education (CPE) credits. Each state sets its own requirements regarding the topics covered, such as accounting, ethics, auditing, and taxes. The total credit hours required varies from 20 to 40 hours per year.
What is the CPA exam?
To become a Certified Public Accountant, candidates must pass the Uniform CPA Examination®, also called the CPA exam. The exam consists of four parts, called sections. Candidates must pass all three Core sections and one Discipline section with a minimum score of 75 to qualify for a CPA license.
The three Core sections of the exam are:
Auditing and Attestation (AUD): ethics, professional responsibilities, general principles, assessing risk and developing a planned response, obtaining evidence, and forming conclusions
Financial Accounting and Reporting (FAR): financial reporting, balance sheet accounts, and transactions
Regulation (REG): federal tax procedures, business law, and taxation of individuals, entities, and property transactions
The Disciplines section was introduced in the 2024 exam. Candidates must select one option:
Business Analysis and Reporting (BAR): business analysis, technical accounting and reporting, and state and local government requirements
Information Systems and Control (ISC): information systems and data management, security, confidentiality, and privacy, and considerations for system and organization controls (SOC) engagements
Tax Compliance and Planning (TCP): tax compliance and planning for individuals and personal financial planning, entity tax compliance and planning, property transactions, and disposition of assets
How hard is the CPA exam?
The CPA exam is one of the most difficult and challenging professional exams, with an average pass rate of 42% to 58% per section. The American Institute of CPAs (AICPA) recommends spending 350 to 400+ hours studying for the exam.
The table below shows the current pass rate for the CPA exam's three Core sections.
| CPA exam section | Pass rate |
|---|---|
| Auditing and Attestation (AUD) | 46.75% |
| Financial Accounting and Reporting (FAR) | 42.12% |
| Regulation (REG) | 57.82% |
How long is the CPA exam?
The CPA exam consists of four sections, and each section takes 4 hours, for a total test time of 16 hours. Most candidates take only one section per test day.
How long do you have to pass the CPA exam?
In most states, candidates must pass all four sections within an 18-month rolling window of time. Some states have recently adopted a 30-month timeline.
Is taking the CPA exam worth it?
Taking the CPA exam is worth it for anyone in the accounting field. The CPA credential is considered the gold standard in the industry, and CPA salaries are 20% to 45% higher than non-CPA salaries.
Finding the best CPA exam tutor near you
In addition to self-study or taking a review course, working one-on-one with a CPA tutor can increase your chance of passing the exam on the first attempt. Follow these tips to find a reputable, qualified CPA tutor near you:
Search for CPA tutors with at least 5 years of experience.
Choose a tutor with experience helping students prep for the specific Disciplines exam section you plan to take.
Read reviews of CPA tutors on Google and Tutors.com.
Select a tutor whose teaching style and format best suit your personal learning style.
Ask about their students' exam pass rate.
Questions to ask CPA tutors
Ask CPA tutors these questions to ensure you choose the best one for you:
How much experience do you have tutoring students for the CPA exam?
What percentage of your students pass the exam on their first attempt?
What is your teaching style?
What happens during a typical tutoring session?
How much time should I spend on independent study between sessions?
Will you help me develop a study plan?
What are the hardest areas of the CPA exam?
What advice can you give about managing my time wisely during the CPA exam?
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