FIRST TIME APPLICANT FEES

　　All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.

　　Application fee: $ 145.00

　　Examination fees:

　　Auditing and Attestation (AUD) $ 218.18

　　Business Environment and Concepts (BEC) $ 174.08

　　Financial Accounting and Reporting (FAR) $ 207.15

　　Regulation (REG) $ 185.10

　　Applicants are able to apply for one or more section(s) of the examination at a time. However, applicants are advised to only apply for a section of the examination they are ready to take within the next six (6) months.

　　All fees must be paid at the time of application and must be in U.S. dollars. Personal checks, certified checks or money orders must be drawn on a U.S. bank and made payable to CPA Examination Services.

　　RE-EXAMINATION FEES

　　All candidates are required to pay both a registration fee and an examination fee at the time of registration.

　　Registration fees:

　　4 examination sections $ 115.00

　　3 examination sections (any combination) $ 100.00

　　2 examination sections (any combination) $ 85.00

　　1 examination section $ 70.00

　　Examination fees:

　　Auditing and Attestation (AUD) $ 218.18

　　Business Environment and Concepts (BEC) $ 174.08

　　Financial Accounting and Reporting (FAR) $ 207.15

　　Regulation (REG) $ 185.10

　　Candidates are able to apply for one or more section(s) of the examination at a time. However, candidates are advised to only apply for a section of the examination they are ready to take within the next six (6) months.

　　All fees must be paid at the time of application and must be in U.S. dollars. Personal checks, certified checks or money orders must be drawn on a U.S. bank and made payable to CPA Examination Services.

　　MISCELLANEOUS FEES

　　A fee of $35.00 will be charged each time a check is returned by the bank.