US CPA Exam Fees & Cost 2026: Full Breakdown

The US CPA is a strong return on investment, but it helps to know the costs before you start — especially as fees are set by individual state boards of accountancy and vary by jurisdiction. This guide breaks down the main 2026 fees using NASBA's recommended amounts, then lists the extra costs to budget for. For the full route to qualifying, see how to become a US CPA.

Per-section fees (2026)

For 2026, NASBA's recommended fees per exam section are:

• Exam section fee: $262.64
• Exam application fee: $96.00
• Total per section: about $358.64

Most of the 55 jurisdictions align with these recommended amounts, but each board can set its own fees — so treat these as a guide and confirm the exact figures with your state board.

Total exam cost for all four sections

The CPA exam has four sections (three Core plus one Discipline). Passing all four on the first attempt works out at roughly $1,050 in exam section fees. Once you factor in state application fees, most candidates should budget closer to $1,400 for the exam process overall. Re-sits add the relevant fees again, which is why first-time passes matter to the total cost.

Other costs to budget for

• Review courses and study materials — often the largest single cost, and highly variable depending on the provider and package.
• Credential evaluation — for internationally educated candidates whose qualifications need to be assessed.
• International testing fees — additional charges apply if you sit the exam outside the US.
• Ethics exam/course — required by many states before licensure.
• Initial licence and ongoing CPE — licensing fees plus continuing professional education to stay in good standing.

How to keep the cost down

The biggest controllable factor is passing each section first time, since re-sits repeat the per-section fees. Sitting sections in an order that suits your strengths, and preparing thoroughly before booking, protects your budget. Strong foundations help here too — ongoing CPD for finance professionals can keep core knowledge sharp as you study.

Frequently asked questions

How much does the CPA exam cost in total? Roughly $1,050 in section fees for four sections, or around $1,400 once state application fees are included — before review courses.

Why do costs vary so much? Each of the 55 state boards sets its own fees, and review-course and testing costs differ widely.

Are fees higher for international candidates? Yes — international testing carries additional fees, and you may need a credential evaluation.

Do I pay all fees at once? No — you generally pay per section as you apply, plus separate application and licensing fees.

Planning your CPA journey with Learnsignal

Budgeting well and studying efficiently go hand in hand. Learnsignal supports finance professionals with expert-led learning and verifiable CPD to build strong foundations and make your study time count.