CPA Exam Cost Breakdown by State: Complete 2025 Fee Guide
Comprehensive breakdown of CPA exam costs by state including application fees, exam section fees, review course costs, and total investment to become a CPA.
Total Cost of the CPA Exam
Becoming a CPA requires a significant financial investment. The total cost varies by state and individual circumstances, but most candidates spend between $3,000 and $5,000 on exam-related expenses alone. When you include study materials, the total investment can reach $5,000 to $8,000 or more. Understanding the full breakdown helps you budget appropriately and avoid surprises.
Exam Section Fees
The AICPA sets the examination fees that are consistent across all jurisdictions. As of 2025, the per-section examination fee is approximately $238.15. Since you must pass four sections (three core sections plus one discipline section), the base exam fees total approximately $952.60. These fees are paid to NASBA when you apply for the exam and are nonrefundable once your NTS is issued.
If you need to retake any sections, you will pay the exam fee again for each retake. Candidates who require multiple attempts can see their total exam fee costs increase substantially. The average CPA candidate takes five to six total section attempts to pass all four sections, meaning most candidates pay more than the minimum exam fees.
State Application Fees
Application fees are set by individual state boards and vary significantly. Initial application fees range from as low as $50 in some states to over $200 in others. Many states charge a reduced fee for re-examination applications if you are applying for additional attempts after your initial application. Some states with higher application fees include California, New York, and Texas, while states like Colorado and Montana tend to have lower fees.
State-by-State Fee Ranges
While specific fees change periodically, here are general ranges to expect. States in the Northeast (New York, New Jersey, Massachusetts) typically have application fees between $100 and $200. Southern states (Texas, Florida, Georgia) generally range from $75 to $170. Midwestern states (Illinois, Ohio, Michigan) tend to fall between $50 and $150. Western states (California, Washington, Oregon) range from $100 to $200. Always verify current fees directly with your state board, as they update regularly.
Additional Required Fees
Education Evaluation Fees
If your state board requires a transcript evaluation through a third-party service, expect to pay $100 to $250 for this service. International candidates typically pay higher evaluation fees, sometimes exceeding $300, due to the additional complexity of evaluating foreign transcripts.
Ethics Exam Fees
Most states require candidates to pass an ethics exam as part of the licensure process. The AICPA Professional Ethics exam costs approximately $189. Some states accept alternative ethics courses, which may cost less or more depending on the provider.
License Application Fees
After passing all four exam sections and meeting experience requirements, you must apply for your CPA license. License application fees vary by state but typically range from $50 to $200. This is a one-time fee paid when you first obtain your license.
CPA Review Course Costs
While not technically an exam fee, the cost of a CPA review course is a major expense for most candidates. Review course prices range from approximately $1,500 to $3,500 for a full four-section course. Popular options include Becker, Roger, Surgent, Wiley, and Gleim, each offering different price points and features.
Many candidates receive employer sponsorship for review courses, either as a full reimbursement or a partial subsidy. If you are employed in accounting, check whether your firm offers CPA exam support before purchasing a review course independently. Some firms also offer bonuses upon passing the exam, which can offset your total costs.
Complete Cost Summary
A typical total investment breaks down as follows:
- Exam section fees (4 sections): $950 to $1,000
- State application fees: $50 to $200
- Re-examination fees (if needed, average 1-2 retakes): $240 to $480
- Education evaluation: $100 to $250
- Ethics exam: $150 to $200
- CPA review course: $1,500 to $3,500
- License application fee: $50 to $200
- Miscellaneous (transcript requests, mailing costs): $50 to $100
The total ranges from approximately $3,100 on the low end (in-state candidate, no retakes, budget review course) to $6,000 or more (out-of-state or international candidate, multiple retakes, premium review course). Despite the significant upfront cost, the CPA credential typically delivers a strong return on investment through higher earning potential over the course of your career.
Ways to Reduce Costs
- Apply for employer sponsorship or reimbursement before purchasing study materials.
- Pass each section on the first attempt to avoid retake fees.
- Consider applying through a state with lower application fees if you plan to transfer your license later.
- Look for review course discounts, student pricing, or bundled packages.
- Some professional organizations and accounting firms offer scholarships for CPA exam costs.
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