The Short Answer
If you pass all four sections at the first attempt, the exam itself typically costs somewhere around $1,500 in board and testing fees, though the exact figure depends on your state. Using Colorado's published NASBA fee schedule as a worked example: a $96.00 education evaluation application fee, plus four exam sections at $262.64 each, plus four exam application fees at $96.00 each, comes to $1,530.56.
That number covers only the exam. Retakes, review materials, an ethics exam in some states, and the licence itself all add to the real total. This post breaks down each category, with every figure cited to NASBA or a state board of accountancy, because fee schedules change and third-hand numbers go stale quickly.
One timing note before the breakdown: the per-section fee is increasing during 2026. The Virginia Board of Accountancy lists the new section fee as $268.59 as of July 4, 2026, up from $262.64. Jurisdictions are rolling the change out on their own schedules, so check the fee shown at the point you actually register.
The Three Fee Categories
For the 55 boards of accountancy that NASBA serves, exam fees fall into three categories. You can see all three itemised on NASBA's jurisdiction pages.
1. Education evaluation application fee (one-time). Paid when you first apply and have your transcripts assessed against your state's education requirements. This varies by jurisdiction: NASBA lists $96.00 for Colorado, $136.00 for Guam, and $146.00 for Montana.
2. Exam section fee (per section). The core testing fee, covering seat time at Prometric, grading, and exam security. NASBA's jurisdiction pages list this at $262.64 per section, which works out to $1,050.56 for all four sections if you pass each at the first attempt. At the new $268.59 rate the four-section total becomes $1,074.36.
3. Exam application fee (per section, varies by state). Paid each time you apply for a Notice to Schedule (NTS). NASBA lists $96.00 per application for Colorado and $116.00 for Guam. Some boards that run their own application process set different amounts; the Virginia Board of Accountancy, for example, charges a $120 non-refundable application fee.
Two practical warnings apply across jurisdictions. First, application and examination fees are non-refundable, as NASBA's jurisdiction pages state plainly. Second, your NTS is only valid for a period set by your state board, so if you let it expire without sitting the section, that money is gone and you pay the application and section fees again.
Why Fees Vary by State (and How to Look Up Yours)
There is no single national CPA exam fee because there is no single national regulator. Each of the 55 boards of accountancy sets its own application and evaluation fees, and some administer applications themselves rather than through NASBA's portal.
To find your own numbers:
- Go to NASBA's CPA exam page and select your jurisdiction. Most states show an itemised fee list.
- If your state board runs its own applications (Virginia and Texas are examples), the authoritative fee schedule is on the board's own website.
- Treat any figure on a review-course blog, including this one a year from now, as a starting point to verify rather than a number to budget on.
The Cost of Failing a Section
Retakes are where budgets quietly fall apart. Fail a section and you pay the exam section fee again, plus your state's exam application fee for a new NTS. In a Colorado-style fee structure that is roughly $360 per retake, so two retakes across your journey add over $700 to the total.
There is also a deadline attached. In April 2023, NASBA amended its Uniform Accountancy Act model rule to give candidates a rolling 30-month window, starting from the score-release date of their first passed section, to pass the remaining three. That replaced the previous 18-month rule, but it is a model rule rather than a mandate, and each state board adopts its own credit period. Check your board's current rule rather than assuming 30 months. If a passed section's credit expires before you finish, you sit that section again at full price.
The financial logic is blunt: the cheapest CPA exam is the one you pass first time. Sitting a section before your practice scores say you are ready is the most expensive mistake available, because it costs a retake fee, calendar time inside your credit window, and the extra weeks of study to try again. Our guide on how long the CPA exam takes covers how retakes stretch timelines as well as budgets.
Costs Beyond the Board Fees
Review courses. For most candidates this is the largest line item, bigger than all the board fees combined. Becker's published pricing lists its CPA review packages at $2,499 to $6,349 at full price, with regular promotional discounts. Other major providers price in a similar four-figure range. Whether that spend is necessary depends on your background and self-discipline; plenty of structured content exists at lower cost, and question practice (the part of preparation most strongly linked to exam readiness) does not have to cost anything. GoCPAus offers free FAR practice questions with no card required. To be clear about what we are: GoCPAus is an MCQ practice tool, and a practice tool is a complement to structured study rather than a replacement for it.
Ethics exam. Some states require candidates to pass a separate ethics exam before licensure, often a self-study course and test. Requirements and fees vary by board, so check your state's licensure page rather than budgeting a specific figure.
Licensing fees. Passing all four sections earns exam credit, and the licence itself is a separate application with its own fee set by your state board, plus renewal fees on an ongoing cycle. Again, the board's own fee schedule is the source to trust.
International testing surcharge. If you plan to sit the exam at a test centre outside the United States, its territories, or Canada, NASBA's international administration page lists an additional international fee of $390.00 per section, and $460.00 per section for testing in India. For a four-section journey that adds $1,560 or more on top of the standard fees.
How to Keep the Total Down
The board fees are largely fixed, so the controllable costs are retakes, expired credits, and over-spending on materials. Four habits protect your budget:
- Only book a section when your practice scores support it. Consistent accuracy on realistic MCQs is the best evidence you are ready. Booking on hope rather than data is how retake fees happen.
- Apply for sections one or two at a time. Buying multiple NTSs you cannot realistically sit before they expire forfeits fees. Match your applications to your actual study pace.
- Sequence sections to protect your credit window. Passing your hardest section early means the clock starts when the biggest obstacle is already behind you. Our guide to passing the CPA exam covers section strategy in detail.
- Verify your own state's fees before applying. Ten minutes on NASBA's jurisdiction page or your board's website prevents budgeting surprises, especially with the 2026 section-fee change rolling out.
The Bottom Line
Budget roughly $1,500 in board and testing fees for a first-time pass in a typical jurisdiction, verify the exact figures for your state on NASBA's site or your board's fee schedule, and treat every avoided retake as about $360 saved. The single highest-return money decision in the whole process is refusing to sit a section before you are ready.
The way to know you are ready is practice data. Start free FAR practice questions to build an honest picture of your accuracy before you spend a single exam fee.