US CPA Exam Fees & Cost 2026: Full Breakdown

NASBA's state pages for Georgia, Ohio, Washington, Pennsylvania and New Mexico list a CPA exam section fee of $268.59. The FAQ says costs vary by jurisdiction, and we could not find a national 2026 fee on any official page, so treat that figure as what we saw rather than a universal price. On top of the section fee you pay an application fee to your state board or NASBA, and international candidates pay an additional fee per section. This guide sets out what each charge covers, what we could confirm and where fees change if you reschedule. For the process see our registration and Notice to Schedule guide, and for the cost of study materials see our CPA study materials comparison.

At a glance

The section fee

The exam section fee is paid for each section you schedule. For four sections at the $268.59 level that is $1,074.36. A retake means registering and paying for the section again. NASBA says the cost varies for each jurisdiction, so use your own state board's page for the amount that applies to you.

Application and evaluation fees

Most candidates pay an education evaluation fee and an exam application fee. On the five NASBA pages we checked, the evaluation fee was $96, and the application fee ranged from $96 to $106. These pages also show that state board fees can differ, and we did not check every state, so confirm with your board. The fees are non-refundable.

International candidates

Candidates who test outside the United States pay an international administration fee of $390 per section at most locations and $460 in India, according to NASBA's international exam page. NASBA says these are in addition to domestic testing fees and are non-refundable. We confirmed these figures on one NASBA page only. NASBA lists test centres in India, Ireland, England, Scotland, the United Arab Emirates, Saudi Arabia and several other countries. An international Notice to Schedule cannot be used at a US centre.

Rescheduling and cancelling

The NASBA FAQ says there is no fee for cancelling or rescheduling at least 61 days ahead, and the candidate guide says 60 days or more. Between 5 and 60 days you pay a fee directly to the test centre operator, and the guide lists $30 for 31 to 60 days and $60 for 5 to 30 days. Within two to five days you pay the full seat fee, which the guide shows as $93.61 in its table and $90.88 in a worked example, so confirm the figure when you book. You cannot cancel within 24 hours, and the fees are forfeited.

Notice to Schedule validity

A Notice to Schedule is valid for one testing event or until its expiry, whichever comes first. The expiry is set by your board and is generally six months, though the September 2026 guide shows periods of 6, 9 or 12 months. Cancelling does not extend it, so book with enough time in hand.

The wider cost

Study materials, extra attempts and the licence fee that follows are separate. Our CPA study materials comparison compares the main routes, and our CPA exam scoring guide covers the score review option.

Check before you pay

Fees change, and the figures above come from pages dated July to October 2026. Open your state board's page and the NASBA page for your state before you pay.

Frequently asked questions

How much does the CPA exam cost in 2026?

The NASBA state pages we read list $268.59 per section, which is $1,074.36 for four sections before application fees. The amount varies by jurisdiction.

How much is the CPA application fee?

On five NASBA pages the education evaluation fee was $96 and the exam application fee ran from $96 to $106.

Do international candidates pay more?

Yes. NASBA lists $390 per section at most international locations and $460 in India, in addition to domestic fees.

What does it cost to reschedule?

Nothing at 60 days or more, $30 at 31 to 60 days and $60 at 5 to 30 days, according to the NASBA candidate guide. Closer to the date you pay the test centre fee.

Are CPA exam fees refundable?

NASBA says application and international fees are non-refundable.

Next steps

Read the retake and credit window guide before you plan your attempts. If you are comparing study options, see our Learnsignal pricing page and the CPA study materials comparison.

Source: NASBA state exam pages for Georgia, Ohio, Washington, Pennsylvania and New Mexico, the NASBA international exam page, the NASBA CPA Exam FAQ and the NASBA CPA Exam Candidate Guide (September 2026). Checked October 2026.