Part 1: The Application Process (Getting Your NTS)
Navigating the initial application can be confusing, as it involves multiple organizations (your state board, NASBA, and Prometric). Here is the general flow to get your Notice to Schedule (NTS).
1. Verify Your Eligibility
Go to your state's Board of Accountancy website. Confirm the "3 E's": Education (120+ hours), Ethics (exam requirement), and Experience (work verification). See our State Requirements guide.
2. Submit Transcripts for Evaluation
You must have all official transcripts from all colleges attended sent directly to your
state board or its designated evaluation service.
International candidates, see special
section below
3. Pay the Application Fee
Submit the official application and pay the initial application fee to your state board. This fee is non-refundable, even if you are found ineligible.
4. Receive Your NTS
Once approved, you will receive your Notice to Schedule (NTS) from NASBA. This document is your key to scheduling the exam and is typically valid for 6 months.
5. Pay Exam Fees & Schedule
With your NTS, you can pay for the exam sections you wish to take. After payment, you can schedule your test dates and times at a Prometric test center.
Part 2: The Licensing Process (After You Pass)
Passing the exam is a huge milestone, but it's not the final step. To legally use the "CPA" designation, you must meet your state's licensing requirements.
1. Pass All Four Exam Sections
You must pass all four sections (3 Core + 1 Discipline) within the rolling 18-month or 30-month window, depending on your state's rules.
2. Meet the Experience Requirement
This is the most significant post-exam step. Most states require 1-2 years of relevant work experience verified and signed off by an active CPA. This requirement varies significantly, so check our State Requirements guide.
3. Complete the Ethics Exam
Most states require candidates to pass an ethics exam (e.g., the AICPA's Professional Ethics Exam) *after* passing the CPA Exam. This is typically an open-book test.
4. Submit Final License Application & Fee
Once all education, exam, and experience requirements are met, you submit your final application for licensure to your state board, along with a final licensure fee.
CPA Exam Cost Breakdown
The total cost to become a CPA can range from $1,500 to over $3,000, not including your review course (which can add $2,000-$3,500). The fees vary significantly by state. Use our CPA Exam Fee Calculator.
| Fee Type | Estimated Cost (USD) | Notes |
|---|---|---|
| Initial Application Fee | $100 - $250 | One-time fee paid to your state board to determine eligibility. |
| Exam Section Fee (Core) | ~$345 per section | Paid to NASBA for AUD, FAR, and REG. (Total ~$1,035) |
| Exam Section Fee (Discipline) | ~$345 per section | Paid to NASBA for BAR, ISC, TCP. |
| Foreign Credential Evaluation | $100 - $400+ | (International Candidates Only) Fee paid to an evaluation service (like NIES or FACS). |
| International Testing Surcharge | ~$375 per section | (International Candidates Only) Additional fee for testing outside the U.S. |
| Ethics Exam | $150 - $250 | Required by most states after passing the exam. |
| Licensure Fee | $100 - $500+ | Fee paid to your state board to receive your actual license. Can be annual or biennial. |
| Total (Base Fees) | ~$1,630 - $2,380 | This does not include transcript fees, review costs, or international surcharges. |
Warning: Hidden & Recurring Costs
Remember that failing a section means you must pay the exam section fee again to retake it. Furthermore, many states have annual or biennial license renewal fees that you must pay to keep your "CPA" designation active.
Information for International Candidates
Applying as an international candidate involves several extra steps and costs. Planning is critical.
Key Considerations for International Applicants
- Choosing Your State: This is your most important decision. Some states are "international-friendly" and do not require a Social Security Number (SSN) or U.S. citizenship. Popular choices include New York, California, Illinois, and Washington. Research this in our State Requirements guide.
- Foreign Credential Evaluation: Your non-U.S. transcripts must be evaluated by a NASBA-approved service, such as NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service (FACS). This process can take several weeks or months.
- Additional Fees: Expect to pay for credential evaluation and an "international testing surcharge" (approx. $375 per exam) if you test outside the United States.
- International Test Centers: The CPA Exam is offered by Prometric in several countries, including Japan, South Korea, Brazil, India, and various locations in Europe and the Middle East. Check the official NASBA international page for a current list of testing locations.