CPA Exam Cost Breakdown
Every fee you will encounter on the path to your CPA license, from application to ongoing CPE. Plus tips to reduce your total cost.
Fee-by-fee breakdown
Here is every cost category you should budget for on your CPA journey.
Paid to your state board of accountancy when you first apply to sit for the exam. Varies significantly by state. Some states charge a one-time fee, while others require re-application for each section.
Paid to NASBA/Prometric for each of the six sections. This fee is the same in every state. Total for all six sections is $2,068.80.
Optional but strongly recommended. Traditional courses (Becker, Roger, Wiley) cost $2,000 to $3,500. Budget options exist at $500 to $1,500. Arteura offers comprehensive prep starting at $0 (free tier) up to $499 (lifetime access).
Required by most states for CPA licensure. The AICPA Ethics Exam costs about $189. Some states accept alternatives or include ethics in their licensing requirements at no additional cost.
Initial licensing fee paid to your state board after passing all six sections and meeting experience requirements. Annual renewal fees (typically $50 to $150) are ongoing.
Most states require 40 hours of CPE annually to maintain your license. Online CPE courses range from $200 to $500 per year. Some employers cover this cost.
Total cost scenarios
Your total cost depends primarily on your review course choice and whether you need to retake any sections. Here are three common scenarios.
Budget Path
$2,200 to $2,700
- •State application: ~$100
- •Exam fees (6 sections): $2,068.80
- •Review course: Free (Arteura free tier)
- •Ethics exam: ~$189
- •License fee: ~$100
Mid-Range Path
$3,200 to $4,200
- •State application: ~$150
- •Exam fees (6 sections): $2,068.80
- •Review course: $499 to $1,500 (Arteura Lifetime or mid-tier)
- •Ethics exam: ~$189
- •License fee: ~$150
Premium Path
$4,700 to $6,500+
- •State application: ~$200
- •Exam fees (6 sections): $2,068.80
- •Review course: $2,500 to $3,500 (Becker, Roger)
- •Ethics exam: ~$189
- •License fee: ~$200
- •Retake fees (if needed): $344.80/section
How to reduce your CPA exam costs
Use a budget-friendly review course
Premium review courses cost $2,500 to $3,500, but research shows that study consistency matters more than the course brand. Arteura offers comprehensive CPA prep from $0 (free tier with 20 flashcards/section and 2 mini exams/section) to $499 (lifetime access to all content).
Pass on your first attempt
Every retake costs $344.80 plus potential re-application fees. Investing extra study time upfront is far cheaper than retaking sections. Aim for 80%+ on practice exams before scheduling your real exam.
Check employer reimbursement
Many accounting firms and corporate employers reimburse CPA exam costs as a benefit. Big Four firms typically cover exam fees and provide a review course. Ask HR about your company's policy before paying out of pocket.
Look for state board scholarships
Some state CPA societies offer scholarships or reduced fees for candidates who demonstrate financial need. Professional organizations like the AICPA also offer scholarships for accounting students pursuing CPA licensure.
Arteura vs. traditional review courses
| Feature | Arteura | Becker / Roger |
|---|---|---|
| Price | $0 to $499 | $2,500 to $3,500 |
| Flashcards | 1,200+ | Varies |
| Mini Exams | 120 | N/A |
| Full Practice Exams | 20 | 4 to 6 |
| Cheat Sheets | Included | Varies |
| Access Duration | Lifetime option | 12 to 24 months |
Frequently asked questions
How much does the CPA exam cost in total?
The total cost to become a CPA ranges from about $2,200 to $6,500+ depending on your state, review course choice, and whether you need to retake any sections. The exam fees alone are $2,068.80 for all six sections. Application fees, ethics exam, and licensing fees add $200 to $600. Review courses range from $0 (Arteura free tier) to $3,500+ (premium providers).
How much does it cost to retake a CPA exam section?
Retaking a CPA exam section costs $344.80 for the exam fee. Some states also charge a re-application fee of $25 to $100. There is no limit on the number of retakes, but each attempt adds to your total cost. This is why thorough preparation before your first attempt is the most cost-effective strategy.
Do employers pay for the CPA exam?
Many public accounting firms (especially Big Four and mid-size firms) reimburse CPA exam fees and provide a review course as part of their benefits package. Some corporate employers also offer CPA exam reimbursement. If your employer offers this benefit, it can reduce your out-of-pocket cost to nearly zero.
What is the cheapest way to pass the CPA exam?
The most affordable path is to use a free or low-cost review course (Arteura starts at $0), minimize retakes through thorough preparation, and apply in a state with lower application fees. Your minimum out-of-pocket cost is approximately $2,200 to $2,700 for exam fees, application, ethics, and licensing.
Are CPA exam fees tax deductible?
CPA exam fees are generally not tax deductible as education expenses if you are pursuing the CPA to qualify for a new trade or profession. However, if your employer reimburses you, the reimbursement may be tax-free up to certain limits under employer education assistance programs (Section 127). Consult a tax professional for your specific situation.
Pass the CPA exam without breaking the bank
Arteura offers comprehensive CPA prep from $0. Get 1,200+ flashcards, 100 mini exams, and 20 full practice exams at a fraction of the cost of traditional review courses.