The CPA exam’s total cost is more than just the per-section fees. Here’s where the money goes so you can budget without surprises. Because fees are set by individual state boards and NASBA, exact figures vary by jurisdiction — always confirm with your state board.
The main cost categories
- Application / education evaluation fee — paid to your state board when you first apply.
- Examination fees — charged per section (four sections total: three Core + one Discipline).
- Registration / scheduling fees — some boards charge a registration fee each time you sign up for one or more sections.
- Review course — usually the largest line item, and often the best money you’ll spend. See best CPA review courses.
- Re-take fees — if you don’t pass a section, you pay the exam fee again.
- Licensing fee — paid once you pass and qualify.
How to budget
Add up the four examination fees, your state’s application and registration fees, and a review course. Build in a buffer for at least one re-take, since most candidates fail at least one section along the way (see pass rates). Many employers in public accounting reimburse some or all of these costs — ask before you pay out of pocket.
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Related: Is the CPA worth it? weighs these costs against the lifetime payoff.