CPA Exam Cost in 2026: Fees by State and Total Price

Your CPA Exam cost in 2026 depends on your jurisdiction, testing location, study resources, and number of attempts. Separate the fees required to sit for the examination from optional preparation costs before setting your budget.

There is no single CPA exam price for every candidate. The calculator and selected-state comparison below use the fee data already published by Farhat Lectures, with an October 1, 2026 data baseline. Check your final charges before submitting an application.

CPA Exam Cost by State: Selected Jurisdictions

The following comparison makes the state figures in the Farhat Lectures calculator easier to review. It assumes one eligibility evaluation and four first-time section applications. Study materials, retakes, international surcharges, travel, ethics requirements, and licensing costs are excluded.

How the total works: evaluation fee + 4 × (application fee + examination fee). A jurisdiction may charge fees differently, so do not apply this formula to a state with a different application structure without adjusting it.

Only jurisdictions with fee records in the calculator are listed here. Selecting another jurisdiction in the calculator displays clearly identified planning estimates. Those estimates are not verified state fees; replace them with the amounts on your own application.

How Many Sections Are on the CPA Exam?

The Uniform CPA Examination has four sections.

Every candidate must pass Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates also choose one discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Each CPA Exam section is four hours long, meaning candidates complete 16 hours of testing across the four sections.

Because you must pass four sections, even relatively small differences in per-section application or examination fees can significantly affect your total cost.

CPA Exam Eligibility and Evaluation Fees

Before taking a CPA Exam section, you must first be determined eligible under the requirements of a U.S. jurisdiction.

The fee for this process depends on the jurisdiction.

For example, as of September 2026, Pennsylvania charges a $96 education evaluation application fee. Massachusetts charges $136, Montana charges $146, Nebraska charges $111, and Alaska charges $121.

This is why a CPA Exam cost estimate should begin with the state or jurisdiction through which you are applying.

CPA Test Fee: How Much Does Each Exam Section Cost?

For many jurisdictions administered through NASBA CPA Examination Services, the current CPA Exam section fee is $268.59 per section.

At that rate, the examination fees alone for four sections equal:

4 × $268.59 = $1,074.36

That amount does not include eligibility evaluation fees, application fees, CPA review materials, retakes, international testing, or other costs.

Fees for CPA Exam Applications

Candidates may also pay an application fee when applying for an individual CPA Exam section.

These fees vary by jurisdiction.

Pennsylvania currently charges $96 per exam-section application. Iowa charges $106, Ohio charges $101, Washington charges $103, Massachusetts charges $148, Wisconsin charges $146, and Alaska charges $109.

NASBA notes that candidates applying through this process apply for an individual exam section rather than placing multiple sections on one NTS.

Add your jurisdiction’s application fee for each exam section to your budget, and confirm the latest amount before applying.

Cost of CPA Exams: A Pennsylvania Example

Consider a Pennsylvania candidate who passes all four CPA Exam sections on the first attempt.

The current published fees are:

• Education evaluation: $96
• Four exam application fees: 4 × $96 = $384
• Four exam section fees: 4 × $268.59 = $1,074.36

Total estimated exam-related fees before study materials:

$1,554.36

This example is specific to Pennsylvania and should not be interpreted as the nationwide price of the CPA Exam.

CPA Exam Cost: Three Pennsylvania Budget Scenarios

Use these illustrations to distinguish the examination bill from the broader cost of preparation. The $2,500 review allowance and $300 supplemental allowance are hypothetical planning amounts already used in this guide; they are not Farhat Lectures prices or required purchases.

These scenarios exclude travel, rescheduling, international testing, and licensing costs. Reimbursement reduces your personal outlay only to the extent it is available under the applicable employer or scholarship terms. Replace the study allowances with actual quotations rather than treating them as a typical market price.

Is There a Separate Prometric Fee for the CPA Exam?

Normally, there is no additional domestic Prometric scheduling fee that should simply be added to every candidate’s CPA Exam budget.

After receiving a Notice to Schedule, candidates schedule their examination appointment through Prometric. NASBA states that there is no additional fee for testing at another domestic testing center simply because it is outside the jurisdiction through which you applied. Prometric separately identifies additional administration requirements for Guam and international testing.

For a standard domestic appointment, budget $0 for an additional Prometric scheduling fee unless a separate charge applies to your circumstances.

Prometric fees can arise, however, if you change an existing examination appointment.

CPA Exam Prometric Rescheduling Fees

Prometric appointment-change fees depend on how close you are to your scheduled examination. The planning schedule below uses nonoverlapping day ranges. Confirm the charge shown when changing your appointment.

• Changing an appointment at least 61 days before the exam costs $0.
• Changing it 31 to 60 days before the exam costs $30.
• Changing it 5 to 30 days before the exam costs $60.
• Changing it less than five days but at least 24 hours before the appointment costs $93.61.

If the candidate waits until less than 24 hours before the appointment, examination fees may be forfeited and the candidate may have to reapply.

Leave rescheduling costs at $0 in your budget unless you expect to change an appointment.

How Much Does It Cost to Take the CPA Exam Internationally?

International candidates may face a substantial additional cost.

NASBA currently charges an additional $390 per CPA Exam section for international testing locations other than India.

For India, the additional international administration fee is $460 per section.

These amounts are charged in addition to the domestic examination and application costs.

For example, taking all four sections internationally at the $390 rate could add $1,560 to the candidate’s CPA Exam costs.

Taking all four sections in India could add $1,840.

Add the applicable international administration fee for every section you plan to take outside the domestic testing locations.

How Much Does a CPA Review Course Cost?

CPA review course costs are separate from the fees charged to take the CPA Exam.

Some candidates receive a review course from their employer. Others purchase a complete commercial CPA review program themselves. Candidates may also use supplemental lectures, question banks, books, notes, flashcards, AI study tools, or other resources.

Because pricing varies considerably by provider and package, you can use $2,500 as a planning estimate for a primary CPA review course until you know your actual price.

You can also budget $300 as a planning estimate for supplemental study resources.

These amounts are planning assumptions, not NASBA or state fees. If you already know what your CPA review program will cost, replace the estimates with your actual amounts.

Cost of CPA Exam Retakes

Retaking a CPA Exam section can substantially increase your total cost.

You generally have to obtain a new examination authorization and pay the applicable section and application fees again before another attempt.

For example, where a candidate pays a $268.59 section fee plus a $96 application fee, one additional attempt would cost approximately $364.59, before considering additional study materials or travel.

A candidate who passes all four sections on the first attempt will therefore spend less than a candidate who requires five, six, or more total attempts.

Include expected retakes in your budget, using your jurisdiction’s section and application fees for each additional attempt. For an international retake, also allow for the applicable international administration fee. In the calculator, enter international retakes within Expected Additional Attempts, then identify how many of those attempts will be taken internationally.

Other Costs of Taking the CPA Exam

Do not overlook expenses that are outside the formal examination fee.

Depending on your circumstances, you might pay for transcripts or credential documentation, transportation to a Prometric testing center, parking, lodging, international travel, supplemental CPA study resources, replacement study materials, or other candidate-specific costs.

List these expenses individually in your budget and add any other costs that apply to your situation.

CPA Exam Cost vs. Total CPA Cost for Licensure

There is an important difference between the cost to take and pass the CPA Exam and the total cost to become a licensed CPA.

Passing the CPA Exam is only one component of CPA licensure. Your jurisdiction may have additional education, experience, ethics, application, or licensing requirements.

This guide focuses primarily on the cost of preparing for and taking the CPA Exam.

Licensing costs that arise after passing the examination should generally be budgeted separately.

5 Easy Ways to Save on Your CPA Exam Cost

A lower preparation budget should still support a realistic study plan. Identify which resources you need, what your employer provides, and which costs you can avoid through careful scheduling. Compare the services included in each option before committing to a subscription.

1. Preview the teaching before paying

Start with the Farhat Lectures free sample course. Try a lesson on a topic you find difficult, work through the questions, and review the explanations. This helps you judge whether the teaching approach addresses a specific gap in your preparation.

You can also watch the Farhat Lectures free sample course tour for an introduction to its lessons and learning tools. The tour is published on the Farhat Lectures sample-course page.

2. Match your resources to your needs

Review the Farhat Lectures pricing plans and identify the access period and features you need. Check whether your existing review course already provides the same materials. Supplemental instruction is most useful when you can explain the learning need it will address.

3. Ask about employer assistance early

Confirm whether your employer covers review materials, initial exam fees, or retakes. Ask about reimbursement conditions, documentation, and payment timing before assuming that an expense is covered. Enter only the assistance you reasonably expect to receive in your personal budget.

4. Build a study plan before scheduling

Use the Farhat Lectures CPA study-time guide to plan around your available hours and starting knowledge. Match your intended exam date to that plan. Applying too early can create avoidable costs if you cannot test within your authorization period.

5. Address weak areas before another attempt

Review why questions were missed and practice applying the underlying concepts. The Farhat Lectures FAR test bank is one option for additional FAR practice. Choose materials for the section you are taking, and include any extra subscription time in your retake budget. Better preparation can reduce avoidable repeat spending, although it cannot guarantee a passing score.

CPA Exam Cost: Frequently Asked Questions

How much does it cost to take all four CPA Exam sections?

In this guide, the examination fee alone is $268.59 per section, or $1,074.36 for four sections, for the listed jurisdictions. Application and evaluation fees are additional. The Pennsylvania example totals $1,554.36 before study materials and other candidate-specific costs.

Are CPA examination fees the same in every state?

Do not assume that every jurisdiction has the same total. Application and evaluation charges differ, and some jurisdictions use a different application process. Use the selected-state comparison as a planning reference and confirm your own fee schedule.

Does the examination fee include a CPA review course?

No. Examination fees pay for the testing process. Review courses, supplemental lectures, books, and question banks are separate preparation expenses. An employer may provide some materials, so check what is already available before purchasing another resource.

How much should I budget for a retake?

Using the Pennsylvania figures, one additional domestic attempt is $364.59: a $96 application fee plus a $268.59 examination fee. Add any international surcharge, travel, or extra study costs that apply. The retake estimate does not repeat the initial evaluation fee.

How does international testing change the budget?

Using this guide’s planning rates, four international sections add $1,560 outside India or $1,840 in India, before travel and other costs. The surcharge is additional to the application and examination fees. International retakes require a separate allowance for the additional attempt.

Can I try Farhat Lectures before choosing study materials?

Yes. The free sample course lets you explore selected lessons and learning tools. Use it to assess the explanations and practice format, then compare the current pricing plans with your study timeline.

About Farhat Lectures

Professor Mansour Farhat, DBA, CPA, CIA, MAcc, is the founder of Farhat Lectures. His teaching supports accounting students and professional exam candidates through explanations, worked examples, and practice. Explore the free sample course to see how the lessons can support your preparation.

Calculate Your CPA Exam Cost

There is no single CPA Exam price that applies to every candidate.

Your cost depends on your jurisdiction, CPA review program, testing location, number of attempts, and personal expenses.

To estimate your total CPA Exam cost, identify your jurisdiction’s fees and add the following budget items:

• CPA Exam eligibility and evaluation fees
• Application fees for four sections
• Four CPA Exam section fees
• Any Prometric appointment-change fees
• International testing fees
• CPA review course costs
• Supplemental study resources
• Expected retake costs
• Travel and other personal expenses

Replace planning estimates with your actual costs as you confirm them. Separate mandatory exam fees from optional preparation expenses to see where your budget may change.

Fee data baseline: October 1, 2026. Editorial update: October 20, 2026. This guide uses the figures in the Farhat Lectures calculator; they are planning information, not a fee quote. Confirm the final amounts with NASBA, your state board of accountancy, and Prometric before paying.