What Does the CPA Exam Cost in 2027?

The CPA exam cost has three layers. There’s the section fee, which matched across several states we checked. There’s an application fee, which your state board sets. And there are license fees, which you pay after you pass.

This page walks through each layer with real numbers from boards and the National Association of State Boards of Accountancy (NASBA). Use them to build a budget before you start. If you want to know how the CPA exam itself works, from its sections to who can sit for it, our main guide covers that.

How Much Does the CPA Exam Cost?

The CPA exam cost starts with the section fee. NASBA describes the exam as three four-hour Core sections and one four-hour Discipline section that you choose. That makes four sections, and you pay for each one.

In the 2026 fee pages we read, the section fee was $268.59 in Virginia, Washington and North Carolina. The Missouri Society of CPAs lists $262.64 as of June 2026, which is earlier than Virginia’s July 4 date, so confirm it with the board. Four sections at $268.59 add up to $1,074.36.

That’s only the first layer. Your state also charges an application fee, and some charge an education review fee before you can apply. We cover both below.

NASBA’s exam FAQ says it plainly: “The cost varies for each jurisdiction.” So treat any single national number as a rough guide. Your board’s fee page is the one that counts.

What Are the CPA Exam Fees by State?

Here’s what we found on board and NASBA pages. Each row shows the figures that page listed, and the date wording it used.

A few notes help you read the table.

• Virginia and North Carolina publish their own pages. Washington’s figures come from NASBA’s Washington page. Missouri’s come from the Missouri Society of CPAs, which reports the state’s fees.
• “Ask the board” means your board may charge an education review fee, so confirm it before you apply.
• All of these fees are non-refundable, according to the Virginia and Washington pages.

Texas shows why you should always check the board. Its CPA exam page tells you that NASBA sets the section fee and that you pay it before you schedule a section. It lists a $40 fee to transfer a score record. Ask the board for its application amounts.

What Will the Whole Exam Cost You?

Let’s add up the exam alone, assuming you pay each fee once and take four sections at the listed fee. This is arithmetic from the table above, not a promise about your state. We left Washington out, because its page lists the $103 application fee per exam section application, so confirm how many applications you’ll file.

The spread is about $110 from the lowest total to the highest. That’s real money, but it’s small next to the cost of retaking a section. A retake means paying another section fee, and some boards add a re-exam fee on top.

North Carolina lists a $75 re-exam administrative fee. Virginia lists a $20 re-exam application fee, but it had suspended that fee through at least September 30, 2026. That date has passed, so ask the board whether the fee is back.

Your total can also change if you don’t use the same state for everything. Some people take the exam in one state and get licensed in another. That adds a score transfer. Texas lists a $40 fee for transferring a score record, Virginia lists $25, and North Carolina lists $75 for transfer of credit.

What Does the Ethics Exam Cost?

Many states ask for a professional ethics exam before they license you. Boards handle it differently. Some use the course from the American Institute of Certified Public Accountants (AICPA), and some run their own.

The Arizona Society of CPAs lists the AICPA self-study ethics course and exam at $250 for members and $320 for nonmembers. You must take the exam within one year of buying it. Arizona requires a score of 90 percent or better, and a passing score stays valid there for two years.

That’s Arizona’s rule and one seller’s price. Your board may point you to a different course at a different price. Before you buy anything, ask your board which ethics exam it accepts.

What Do License Fees Cost?

You apply for the license after you pass all four sections and meet your state’s education and experience rules. The fees we found:

New York also says that the exam fee is separate. You pay it to CPA Examination Services, the NASBA unit that handles exam applications there. For exam amounts, New York points you to that office.

Keep in mind that a license isn’t a one-time cost. Ask your board for its renewal fees and continuing education rules.

What Other Costs Can Add Up?

A few costs sit outside the fee tables.

• Rescheduling. NASBA says you pay nothing if you cancel or reschedule at least 61 days before your appointment. Between 5 and 60 days ahead, you pay a fee directly to Prometric. Closer to the date, you pay the full seat fee. Inside 24 hours, you can’t change the appointment.
• Testing abroad. NASBA lists an international administration fee of $390 per section, or $460 per section in India. You pay it on top of your domestic fees, and it’s non-refundable.
• Study materials. Review courses vary a lot in price, so compare options on your own and ask your employer if it has a deal.
• Notice to Schedule timing. Your Notice to Schedule is good for one testing event or until its expiration date, whichever comes first. If it expires, you reapply, and that can mean paying again.

How Can You Lower the CPA Exam Cost?

Here are the moves that have real support behind them.

Ask your employer first. Some employers pay or reimburse exam fees. Ask before you apply, because the rules vary by employer. Texas notes that employer reimbursement of NASBA fees disqualifies you from its state aid, so you can’t claim that aid if your employer pays.

Check for state financial aid. The Texas State Board of Public Accountancy runs an Examination Fee Financial Aid Program. It reimburses the NASBA fee you paid for the first section you passed, if you’re a Texas accounting student with financial need.

You apply within 90 days of getting your passing result. It covers only that one section fee, and it doesn’t cover application or eligibility fees. Other states may have programs too, so ask yours.

Book early. The 61-day window is your friend. If you pick a test date well ahead, you can move it for free if work gets busy.

Take sections when you’re ready. Every retake costs another section fee. A clear study plan costs less than paying twice for the same section.

Compare states if you qualify in more than one. NASBA’s exam FAQ says you can apply to any jurisdiction as long as you meet its requirements. The fee differences we found are modest, so let eligibility and where you plan to work drive the choice.

How Does Your Degree Fit Into the Cost?

The exam fees are small next to tuition. The credits that make you eligible are the bigger bill, and they’re worth planning for. Our accounting degrees for CPA candidates list shows tuition and credits side by side, and our bachelor’s in accounting list does the same for four-year programs.

If you’re still working out which credits count, start with our CPA requirements guide. For the full picture of the exam itself, read our guide to the CPA exam. If you’re weighing the payoff, the certified public accountant career page covers the job. Our guides on CPA exam pass rates and how long it takes to become a CPA help you plan the timing.

What Should You Budget For?

Build your budget in this order.

1. Read your state board’s fee page and write down the application fee and any education review fee.
2. Multiply the section fee by four, then add a cushion for a possible retake.
3. Ask which ethics exam your board accepts and what it costs.
4. Set aside the license fee, plus renewal and continuing education.
5. Ask your employer what it will cover before you pay for anything.

Check every number against your board’s page the week you apply. Several boards list mid-2026 effective dates, and fees can change again. The figures here are the ones those boards and NASBA published when we read them in October 2026.