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Original Research

CPA Review Data & Statistics

Atlas CPA Index tracks pricing, pass rates, and licensing requirements across 9 CPA review providers and 55 U.S. jurisdictions. This page aggregates our latest data for reference and citation.

Last updated: May 19, 2026 · Data sourced from provider websites, NASBA, and AICPA

9
CPA Review Providers Tracked
$0–$4,999
Price Range Across All Providers
58%
Average CPA Exam Pass Rate (2024)
55
U.S. Jurisdictions Covered

CPA Review Course Pricing (2026)

Current pricing as of July 2026. Prices shown are for full 4-section packages before discounts.

ProviderPrice RangePricing ModelLIFTS Rating
Meridian CPA ReviewFree (Beta)One-time purchase3.9/5
NINJA CPA$67–$87/monthMonthly subscription4.3/5
Kesler CPA Review$77–$1,197One-time purchase4.2/5
Vishal CPA Prep$150–$2,300One-time purchase3.6/5
Universal CPA$299–$999One-time purchase4/5
Surgent$799–$1,699One-time purchase4.1/5
UWorld$1,999–$2,899One-time purchase4.3/5
Becker$2,499–$4,999One-time purchase4.4/5
Gleim$2,499–$3,499One-time purchase3.9/5

Source: Atlas CPA Index provider research. LIFTS ratings evaluate Learning style, Investment, Flexibility, Time, and Support dimensions.

CPA Exam Pass Rates by Section (2024)

The CPA exam has 3 core sections and 3 discipline sections. Candidates must pass all 3 core sections plus one discipline.

43%
Pass Rate
FARFinancial Accounting and Reporting
120150 study hours · Core section
49%
Pass Rate
AUDAuditing and Attestation
80100 study hours · Core section
67%
Pass Rate
REGTaxation and Regulation
80110 study hours · Core section
44%
Pass Rate
BARBusiness Analysis and Reporting
120150 study hours · Discipline section
67%
Pass Rate
ISCInformation Systems and Controls
60100 study hours · Discipline section
80%
Pass Rate
TCPTax Compliance and Planning
6080 study hours · Discipline section

Source: NASBA CPA Exam Score Release Statistics. Study hour estimates from candidate surveys and industry data.

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CPA Candidate Pipeline

New CPA exam candidates fell to a record low of 27,994 in 2024, while accounting enrollment has begun to rebound (up 12.4% in Spring 2025). Our candidate pipeline report charts new candidates, exam completions, and enrollment year by year using NASBA and AICPA data.

See the full CPA candidate pipeline data →

State CPA Licensing Credit Requirements

All 55 NASBA jurisdictions tracked. Several states now offer 120-credit pathways to licensure alongside the traditional 150-credit requirement.

54
Jurisdictions requiring 150 credits
48
Jurisdictions offering 120-credit pathways

The 120-credit pathway movement is accelerating. States like Minnesota, Ohio, and Virginia have adopted or are considering alternative pathways that allow candidates to sit for the CPA exam with 120 semester hours instead of 150. See our full 120-credit pathway tracker.

Source: Atlas CPA Index state requirement research across all NASBA member boards.

CPA Education Program Costs

53 accredited programs tracked across online and campus-based options for meeting CPA education requirements.

53
Programs Tracked
$6,600
Lowest Tuition
$115,375
Highest Tuition

Tuition ranges represent the full cost of meeting CPA education requirements through each program. Browse all education programs.

Source: Atlas CPA Index education program research. Tuition verified directly from university and program websites.

Most Recommended CPA Review Courses

Based on Atlas CPA Index LIFTS analysis across 16 buyer personas representing different candidate types.

#1 Most Recommended
Surgent
Top pick for 10 of 16 buyer profiles
#2 Most Recommended
NINJA CPA
Top pick for 8 of 16 buyer profiles
#3 Most Recommended
UWorld
Top pick for 7 of 16 buyer profiles

Source: Atlas CPA Index LIFTS framework analysis. Rankings reflect how often each provider is a top-3 recommendation across all buyer personas.

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Citing This Data

Journalists, researchers, and content creators are welcome to reference data from this page. Please credit Atlas CPA Index and link to atlascpaindex.com/data as the source.

Source: Atlas CPA Index, “CPA Review Data & Statistics 2026,” atlascpaindex.com/data. Accessed [date].

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