CPA Cost and Credits by State
The complete 2026 breakdown: exam fees, licensing costs, and 120-credit pathway status for all 50 states and DC.
Verified July 15, 2026 · Data sourced from NASBA, AICPA, and state boards
How much does it cost to become a CPA in 2026?
Across all 50 states and DC, the total first-year cost to become a CPA (four exam sections plus your initial license fee) ranges from about $1,094 in Wisconsin to about $1,478 in New York, with an average around $1,213. The standardized NASBA exam fees are the same nationwide, so the state-to-state gap comes almost entirely from each jurisdiction's initial licensing fee.
Cost is only part of the decision. 48 states now offer a 120-credit pathway (34 active, 10 enacted), which can save a fifth year of tuition. Switch the map to the pathway layer to see each state's status and effective date, compare full rules on our CPA requirements by state pages, weigh it against section pass rates, or see the long-run payoff in our CPA salary and ROI guide. Testing from abroad? Compare routes on our international CPA cost guide.
Methodology
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 June 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.
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This map covers the 50 U.S. states and the District of Columbia. U.S. territories (Guam, U.S. Virgin Islands, Puerto Rico, CNMI) have their own CPA licensing requirements. See the full jurisdiction list for territory details.