CPA Cost and Credits by State

Cost calculations include the NASBA exam fee of $262.64 per section ($1,050.56 for all four core and discipline sections) plus each state's initial CPA licensing fee. These are the direct costs a candidate pays to sit for the exam and obtain their license. Education costs (degree programs, additional credits) and review course costs are excluded because they vary too widely by individual circumstance to map meaningfully at the state level.

120-credit pathway data tracks state-level legislation that creates alternatives to the traditional 150-credit-hour requirement for CPA licensure. "Active" means the pathway is currently available to candidates. "Enacted" means legislation has passed but the effective date has not arrived. "Pending" means legislation has been introduced but not yet passed. Data is sourced from state board of accountancy websites, NASBA, and legislative tracking.

Data sources: NASBA (exam fees), individual state boards of accountancy (licensing and renewal fees), AICPA Trends Report (education data), and state legislature records (pathway legislation). All data verified as of March 2026.

Limitations: Some states charge additional application fees, background check fees, or first-time candidate fees that are not included in the map totals. Renewal fees shown are per renewal period (which varies from 1-3 years by state). For complete state-specific details, click any state on the map or visit the full state requirements pages.