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CPA Basics

US CPA Exam Fees by Section: FAR, AUD, REG and Discipline

By SimplyCPA · 11 October 2026

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  1. Same exam fee for every section: $268.59 per section on NASBA's state pages in 2026, whether Core or Discipline.
  2. Application fee: Charged by the board per section application — $96 to $171 among the boards we checked.
  3. India fee: $460 per section for any section, Core or Discipline (other international locations: $390).
  4. Retakes: Each attempt is charged in full again.
  5. Extras: Score review $240; score appeal $550 plus $100 per item; Prometric fees for late rescheduling.

Fee per section

SectionExam feeBoard application fee (range)India international feeTypical total from India
FAR (Core)$268.59$96–$171$460$825–$900
AUD (Core)$268.59$96–$171$460$825–$900
REG (Core)$268.59$96–$171$460$825–$900
BAR / ISC / TCP (Discipline)$268.59$96–$171$460$825–$900

Older articles quote different international fees for Core and Discipline sections. NASBA's current international page lists a single India fee of $460 for all six sections.

Application fee by board (examples)

  • Colorado, Montana, New York: $96
  • Washington: $103
  • Alaska: $109
  • Guam: $116
  • Massachusetts: $148
  • New Hampshire: $171

Other fees you may meet

FeeAmountWhen
Prometric reschedulingNone (61+ days out); a Prometric fee (5–60 days); full seat fee (2–5 days)Changing your appointment
Score review$240Requesting a verification of your score
Score appeal$550 + $100 per itemReviewing failed items in person in Nashville (not available in California, DC, Georgia, Illinois, Montana, Texas and Virginia)

NASBA notes that, historically, no score has ever changed as a result of a score appeal.

Refunds

Application and exam fees are non-refundable, and an expired NTS can't be extended. The international fee is also non-refundable and must be paid each time you test abroad. In extreme circumstances, NASBA has an exception-to-policy process.

See the full picture in US CPA total cost in India.

Sources

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