Employer CPA Exam Reimbursement

Big 4 Firm Support

Deloitte, PwC, EY, and KPMG all have comprehensive CPA support programs. Review courses are direct-billed (you never pay out of pocket for Becker), exam fees are reimbursed for first attempts, and passing bonuses are paid in tiers. A note on these figures: most firms do not publish their bonus amounts, and they change frequently — EY and PwC both doubled theirs in 2026 alone. Here is what we found as of July 2026, with where each number comes from. Confirm the current amount in your offer letter before counting on it.

• EY: $10,000 for early-career staff passing all four sections in their first full year — doubled from $5,000, effective for June 2026 joiners (reported by CFO Dive, March 2026)
• PwC: $10,000 for entry-level hires passing all four parts before joining or within their first year — doubled from $5,000, effective June 1, 2026 (reported by CFO Dive, May 2026)
• KPMG: $5,000 if you pass before your start date or within your first year of exam eligibility, $3,000 in the second year (both capped at three years from hire), plus a $10,000 bonus for Elijah Watt Sells Award winners — per KPMG's own careers materials
• Deloitte: commonly reported at $5,000 (Year 1) / $3,000 (Year 2); Deloitte does not publish its amounts, so treat this as unconfirmed
• All bonuses are taxable income

National Firms

BDO, RSM, Grant Thornton, Crowe, Baker Tilly, and CLA offer competitive packages that increasingly match Big 4 support levels to attract talent during the accounting shortage. These firms generally do not publish their CPA bonus amounts, so the figures below are what we found reported in industry press and by employees — treat them as directional, not guaranteed, and verify with the firm's recruiter.

• Grant Thornton: reported at $5,000 (Year 1) / $3,000 (within 18 months), plus a $10,000 award reported for candidates with top-10 national cumulative scores (per Going Concern and employee reports)
• BDO: reported to cover a Becker bundle or an alternative-course reimbursement (employee reports; amount unconfirmed)
• CLA and Baker Tilly: reported to offer study-material coverage plus cash bonuses or dedicated exam PTO; specifics vary by office and year (employee reports; unconfirmed)

Mid-Size and Regional Firms

Mid-size firms vary more widely but are increasingly competitive. Some smaller firms now offer more generous packages than Big 4 to attract candidates.

• Review course: Becker or $1,000-$2,500 for alternative courses
• Exam fees: First attempt reimbursement is common
• Passing bonuses: $1,000-$5,000 typical, some outliers at $10,000
• Study time: Exam-day PTO minimum, some offer study hours during slow periods

Corporate and Industry Employers

Corporate employers are less consistent than public accounting firms. Support often falls under general tuition reimbursement or professional development budgets rather than CPA-specific programs. See courses matched to your situation to find the best fit within your employer's budget.

• Review courses typically covered by tuition reimbursement ($2,000-$5,250/year cap)
• Exam fee reimbursement is less consistent than public accounting
• Passing bonuses less common; when offered, typically $1,000-$3,000
• No dedicated CPA study time — candidates use PTO or personal time
• CPA often "preferred" rather than "required" for industry roles

Tax Treatment: IRC Section 127

Internal Revenue Code Section 127 lets employers provide up to $5,250 per calendar year in tax-free educational assistance through a qualified program. The $5,250 covers tuition, fees, books, and supplies, including CPA review course costs and exam fees when the program is structured as Section 127 educational assistance. Anything above $5,250 in a calendar year is taxable W-2 income. The One Big Beautiful Bill Act (2025) made permanent the expansion that includes employer student loan repayments under the same $5,250 cap, and the cap will be indexed for cost-of-living increases for taxable years beginning after 2026. The 2026 limit is $5,250; the 2027 limit will be the first inflation-adjusted figure. Completion bonuses paid by Big 4 firms are generally not Section 127 assistance, since they are discretionary payments rather than reimbursement of qualified expenses, and they appear as taxable W-2 income on Form W-2.

Clawback Provisions — What You Need to Know

Most firms require you to repay review course costs and bonuses if you leave within a set period. This can mean owing $5,000-$8,000+ if you leave shortly after passing.

• Review course repayment: Full cost if leaving within 1-2 years
• Bonus repayment: Full gross amount minus FICA if leaving within 1 year
• California (AB 692): for contracts entered into on or after January 1, 2026, repayment must be prorated over a retention period of no more than two years and cannot accrue interest. An agreement signed before that date is not covered
• Ask about clawback terms during interviews before accepting an offer

Questions to Ask During Interviews

Always ask about CPA support during the interview process. The answers reveal how much a firm invests in your professional development.

• "Which CPA review course does the firm provide, and is it direct-billed or reimbursed?"
• "What is the passing bonus structure, and does it decrease over time?"
• "Is there dedicated study time or PTO for exam preparation?"
• "Does the firm reimburse exam fees for first attempts only, or retakes as well?"
• "Is there a clawback provision on the bonus or course costs if I leave?"
• "Is CPA licensure required for promotion to senior/manager?"