How Much Does the CPA Cost? Full 2026 Fee Breakdown
By SimplyCPA · 11 October 2026
On this page (7)
- Exam fees: $268.59 per section (NASBA's 2026 figure), so about $1,075 for all four — plus the board's application fee for each section ($96–$171 on the boards we checked) and a one-time education evaluation fee.
- Testing in India: NASBA adds an international administration fee of $460 per section — about $1,840 for four sections.
- After you pass: An ethics exam (most states) and the licence fee; Indian candidates also pay for a credential evaluation ($250 at NIES).
- Realistic totals: About $1,900–$2,600 for a US candidate using free material (including ethics and licence); about $3,650–$4,000 for an Indian candidate before any review course.
- Biggest risk: Retakes — each failed section means paying the exam and international fees again.
Asking "how much is the CPA?" gets you numbers anywhere from $1,000 to $10,000. Both ends are right — they're just counting different things. Here's the breakdown.
1. Exam fees (paid to your board and NASBA)
| Fee | Typical range | Notes |
|---|---|---|
| Education evaluation application | $96–$146 (one time) | Paid to the board when you first apply; amounts from NASBA's state pages. |
| Exam application | $96–$171 per section | Paid each time you apply for a section, including retakes. |
| Examination fee | $268.59 per section | The figure shown on NASBA's state exam pages for 2026. |
For a candidate who passes all four sections first time, that's about $1,075 in exam fees (4 × $268.59) plus four application fees and the evaluation fee — typically $1,550–$1,900 in total.
2. Testing outside the US
If you sit in India, NASBA charges an international administration fee of $460 per section (other international locations are $390). It's paid separately, before you can book an international appointment, it's non-refundable, and it applies every time you sit — so budget about $1,840 for four sections on top of the exam fees above.
3. Retakes and rescheduling
Fail a section and you pay the application and exam fees again (and the international fee, if testing abroad). Rescheduling is free 61 or more days before your appointment; inside 60 days Prometric charges a fee, inside 5 days you pay the full seat fee, and inside 24 hours no changes are allowed. Retakes are where budgets break, which is why preparing properly for the first attempt is also the cheapest strategy.
4. After you pass
- Ethics exam: most states require an ethics exam — usually the AICPA's self-study course — which costs a few hundred dollars.
- Licence fee: set by your state board; varies widely.
- Credential evaluation (international candidates): $250 at NASBA International Evaluation Services; other approved agencies set their own prices.
5. Review course (optional)
No state requires one, but most candidates buy one. Expect $2,000–$5,000 for a major provider. You can reduce this significantly with free material — see free CPA study material.
Realistic totals
- Minimum (US candidate, all first-time passes, free material): about $1,900–$2,600 including ethics and licence.
- Typical (with a review course): several thousand dollars more, depending on the course.
- Indian candidate (all first-time passes, before any review course): about $1,550–$1,900 in exam, application and board evaluation fees, plus $1,840 in international fees, plus $250 for NIES — roughly $3,650–$4,000. See the full India breakdown.
Fees change, sometimes mid-year. Use our Fee Estimator, which records each figure with its source and the date we last checked it.