Quick Answer
Budget $3,500-$5,500 to pass all four sections and earn a CPA license on the first try. Retakes, a premium review course, and higher-fee states can push the total to $7,000+.
The Full Explanation
Each of the four CPA Exam sections costs approximately $344 in examination fees (AICPA, 2024-25) — totaling about $1,380 for four sections. State application fees add another $100-$200 upfront. Some states charge per-section registration fees on top.
Review courses are the largest single expense. Becker ranges $2,400-$4,000 depending on tier; Surgent, UWorld Roger, and Gleim run $1,700-$3,000. Most candidates spend $2,000-$3,500 on review.
State CPA license fees vary widely ($50-$500), plus an ethics exam ($150-$300) in most states. CPE requirements start once you're licensed and add recurring cost.
Retakes are the hidden cost. First-time pass rates are 50-65% per section, so most candidates retake at least one section at ~$344 each plus review renewal.
CPA Total Cost Breakdown
- Application fee (state): $100-$200
- Four exam sections ($344 each): ~$1,380
- Review course (Becker/Surgent/etc.): $1,700-$4,000
- Ethics exam: $150-$300
- Initial state license: $50-$500
- Typical retakes (1-2 sections): $350-$700
- Realistic total first-try: $3,500-$5,500
- With retakes and premium review: $6,000-$7,500
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Key Takeaways
- Exam fees alone are ~$1,380 across four sections
- Review course is the largest expense ($1,700-$4,000)
- Ethics exam, state fees, and retakes add $500-$1,500
- Realistic first-try total: $3,500-$5,500
Plan for $3,500-$5,500 total if you pass on the first try; more if you retake sections or buy a premium review. Employers often reimburse some or all of this — ask before you pay out of pocket.
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