Last updated: 22 October 2026. Written by Josh Hutcheson, OnlineCourseing editor. Every price below was read on the provider’s own site on 22 October 2026 (Gleim’s from its cart). See our review methodology.
Quick verdict
We earn a commission if you buy Becker through our links. Becker is the only CPA review provider we have an affiliate relationship with, and nothing below is a paid placement. We say so up front because most CPA review comparisons are written by affiliates earning a commission on courses that cost thousands, and our verdict still sends most self-funded candidates to UWorld.
The biggest change since our August version: Surgent CPA Review no longer exists as its own course. Surgent is now part of UWorld, and Surgent’s CPA page now sells UWorld packages. Our old “best value” pick is gone, so the value question has a new answer.
Lowest one-time price: Kesler Complete, $997, access until you pass.
Firm standard: Becker. On 3 November 2026 its Early Black Friday sale had Pro at $2,499 (list $3,845).
Best explanations: UWorld (now also home to Roger, Wiley and Surgent). Premier is $1,999 on sale (list $3,499).
Biggest question bank: Gleim, 12,000+ multiple-choice questions, from $2,499.
Cheapest way to start: NINJA at $87 a month, or $67 a month as a supplement.
A CPA review course is the single biggest controllable factor in passing the CPA Exam, and it is a four-figure purchase. This guide compares the five review courses you can still buy in late 2026: Becker, UWorld, Gleim, Kesler and NINJA. It uses prices read from each provider’s own site, not from other review articles, and it says plainly where a “sale” price is the only price that matters.
Jump to: the exam now · price table · what happened to Surgent · pass guarantees · choosing a Discipline · how to choose · FAQ
What the CPA Exam looks like now
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Get this straight before you buy, because the exam changed under CPA Evolution in 2024 and plenty of older material still describes the old structure. The Uniform CPA Examination is four sections, each four hours long, for 16 hours of testing in total:
- Three Core sections everyone takes: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG).
- One Discipline section you choose: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
- A score of 75 on each section. It is a scaled score from 0 to 99, not 75% of questions correct.
Two more rules shape how you should buy. First, review providers sell material for all six sections, but you only sit four, so a package that covers “all 6” is paying for two you will not take unless you want the option to switch Disciplines. Second, passed sections expire. NASBA’s model rule moved the credit window from 18 to 30 months in 2023, and most boards now use 30 months, but a few still differ, so confirm yours on your board’s page or through NASBA’s CPA Exam portal. That window is why “access until you pass” matters more than it sounds: a course that expires after 18 months can run out while your clock is still ticking.
How hard is it, in numbers?
Hard enough that the review course matters. Becker, quoting the AICPA’s published figures on its pass-rate page, puts the overall pass rate across 2024–2026 at just over 50%, and the industry-wide AUD rate at 47% for 2024–2025. FAR and BAR have been the lowest-scoring sections since the new structure began, and TCP the highest. Treat that last point carefully: TCP’s higher rate partly reflects who takes it (people already working in tax), not an easier exam for everyone.
CPA review courses compared, with real prices
| Provider | Packages and price (22 Oct 2026) | Access | Best for |
|---|---|---|---|
| Becker | Advantage $2,499 · Pro $3,845 (sale $2,499) · Premium $3,099 · Pro+ $4,044 (sale $2,698) · Concierge $6,349 (sale $4,999) | Advantage 24 months; the rest unlimited | Firm-reimbursed candidates |
| UWorld (incl. Roger, Wiley, Surgent) | Premier $3,499 (sale $1,999) · Elite-Unlimited $3,899 (sale $2,299) · Elite-Unlimited+ $4,699 (sale $2,899) | Premier 18 months; Elite until you pass, up to 3 years | Explanations and lectures |
| Gleim | Traditional $2,499 · Premium $2,999 · Premium Pro $3,499 | Traditional 18 months; Premium tiers until you pass | Question volume |
| Kesler | Monthly $77/month · Complete $997 · Max $1,297 | Complete and Max until you pass | Lowest one-time price |
| NINJA | Course $87/month · Supplement $67/month | While subscribed | Pay-as-you-go, or as an add-on |
List prices and sale prices as shown on each provider’s pricing page on 22 October 2026; Gleim’s from its checkout cart. Becker’s fall sale was due to end on 30 October 2026; on 3 November the same prices were live again as an “Early Black Friday” sale. UWorld’s sale prices have been shown so consistently that we treat them as the real price; its list prices exist mainly to make the discount look large.
Read the table the way a buyer should. Gleim, long described across the internet as the budget option (including in an earlier version of this page), is now the most expensive at list once you compare like with like. UWorld and Becker discount so heavily and so often that their list prices are close to fiction. And the two smallest providers, Kesler and NINJA, are now the cheapest complete options by a wide margin.
What happened to Surgent CPA Review?
Surgent’s own CPA page now reads “CPA Exam Review, Now Through UWorld” and explains that “Surgent is now part of UWorld.” Its FAQ says UWorld CPA Review is “the current recommended course” for CPA candidates, and that existing Surgent CPA customers are being contacted separately about their access. Surgent’s EA Review, Income Tax School and CPE products remain on the Surgent platform.
What this means for you:
- If you are shopping now, you cannot buy Surgent CPA Review. The Surgent page sells UWorld Premier, Elite-Unlimited and Elite-Unlimited+ at the same prices as UWorld’s own sale ($1,999 / $2,299 / $2,899).
- If you already own Surgent, watch your email. Candidates on r/CPA reported in September and October 2026 that Surgent buyers were being moved to UWorld Elite-Unlimited at no charge, with a redemption window in the email (one poster read it as 90 days).
- If you liked Surgent for its adaptive engine, UWorld’s SmartPath does a similar job: it predicts readiness and steers you to weak areas.
If you were part-way through Surgent when the change happened, do not restart from zero. Your passed sections are credited by your board, not by your review course, so moving to UWorld only changes your study material. Start the UWorld course on the section you are studying now, use its practice questions and SmartPath readiness tracking to find what you already know and spend your time on what you do not, and keep any Surgent notes you made: the exam content they describe has not changed. If your Surgent access is still live, there is no harm in finishing a section on it before you switch.
This is the third major brand UWorld has absorbed: Roger CPA Review and Wiley CPAexcel before it. If someone who qualified a few years ago recommends Roger, Wiley or Surgent, UWorld is where all three went.
Becker — the established standard
Becker is the course most large accounting firms provide to staff, and it has the deepest track record. On its packages page on 22 October, the four packages were:
| Package | List | Fall price | Access | Sections |
|---|---|---|---|---|
| Advantage | $2,499 | $2,499 | 24 months | 4 |
| Pro | $3,845 | $2,499 | Unlimited | 6 |
| Premium | $3,099 | $3,099 | Unlimited | Printed and digital textbooks |
| Pro+ | $4,044 | $2,698 | Unlimited | 6 |
| Concierge | $6,349 | $4,999 | Unlimited | 6, plus a 100% money-back Pass Guarantee |
Becker’s fall-sale terms ended the promotional Pro, Pro+ and Concierge prices on 30 October 2026 and excluded students whose firm pays Becker directly. On 3 November 2026 the same prices were back as an “Early Black Friday” sale (“save up to 35%”), with no end date on the packages page. Flex pay (0% interest) is offered; the packages page showed monthly figures from $104.12.
Becker’s package grid on 22 October listed 1,000+ concept video lectures, 300+ SkillBuilder solution videos, 9,500+ multiple-choice questions, 450+ task-based simulations, 1,500+ digital flashcards, eight simulated and 12 mini exams, its Newt AI assistant and Adapt2U adaptive practice tests. Its upper-tier resources include a $1,000 Pass Guarantee, printed textbooks, a Final Review course, LiveOnline classes and in-person classes, and Concierge adds a 100% money-back Pass Guarantee, tutoring, coaching and licensing support. The grid does not make every tier boundary obvious, so confirm which package includes the feature you are paying for.
On pass rates, Becker says its “Exam Day Ready” students (those who watched 80% of the lectures, answered 80% of questions correctly and scored at least 50% on its simulated exams) passed at a 64% higher rate than everyone else in 2024–2025. That is a selected group of committed students, so read it as “the course works if you finish it,” not as a forecast for you.
The honest calculus: if your firm reimburses, take Becker. It is the default for a reason, your colleagues will know it, and the cost is not yours. If you are paying yourself, the Pro package at $2,499 is competitive only while the sale runs; at list it is the second most expensive option here, and UWorld covers the same exam for less.
UWorld — the most engaging lectures (and it now owns three former rivals)
UWorld CPA Review is billed as “formerly Roger and Wiley CPA Review,” and it now absorbs Surgent too. The proposition is Roger Philipp’s famously energetic lectures (with Peter Olinto on FAR) paired with UWorld’s respected answer explanations. If dry accounting lectures have beaten you before, this is the course candidates credit with keeping them in the chair. Its packages, as shown on 22 October:
| Package | List | Sale price | Access | What it adds |
|---|---|---|---|---|
| Premier | $3,499 | $1,999 | 18 months, 4 core sections | 9,000+ questions, 500+ simulations, 1,400+ video lectures, SmartPath, AI study assistant |
| Elite-Unlimited | $3,899 | $2,299 | Until you pass (up to 3 years) | Printed study guides, full-length mock exams, live boot camps |
| Elite-Unlimited+ | $4,699 | $2,899 | Until you pass, all 6 sections | Money-back guarantee: $250 per section if you do not pass, up to $1,000 |
Three things worth knowing. UWorld runs a Fresh Start Program: show proof that you bought another provider’s full course for $1,000 or more and it sends a code (the Surgent page showed Elite-Unlimited at $1,299 through it). It reports a 90% average pass rate, but only among candidates who meet its SmartPath benchmarks, which its own FAQ describes as “committed users who follow the program consistently.” And it offers a free trial with no credit card, plus single-section options if you are retaking one section.
On r/CPA in October 2026, the recurring view was that UWorld’s explanations and interface are its edge over Becker, and that some candidates passed on UWorld multiple-choice and simulations alone. That is anecdote, not data, but it matches what the course is built to do.
Gleim — huge question bank, premium price
Gleim’s strength is genuine: 12,000+ multiple-choice questions and 1,200+ task-based simulations, with detailed explanations of right and wrong answers, plus its SmartAdapt platform that routes you to weak areas and signals readiness. We added each package to Gleim’s cart on 22 October to confirm the prices:
| Package | Price | Access | Mock exams | Discipline changes |
|---|---|---|---|---|
| Traditional | $2,499 | 18 months | 4 | Not included |
| Premium | $2,999 | Access Until You Pass | 8 | Once |
| Premium Pro | $3,499 | Access Until You Pass | 8 | Unlimited, all 6 sections; a year of free CPE |
| CPA Mega Test Bank (questions only) | $999 | 18 months | Practice exams | Your choice of Discipline |
A correction we owe readers: an earlier version of this page called Gleim “the value option.” That is no longer true. Gleim now sits at the top of this market at list, so choose it because you want the question bank, not because you think you are saving money. One honest complaint that recurs among candidates: the questions are hard, which is good, but some find the wording awkward. The $999 Mega Test Bank is a sensible add-on if you are using another course and only want more questions.
Kesler — the lowest one-time price
Kesler CPA Review, built around instructor Bryan Kesler, is the cheapest complete course you can buy outright. Its pricing page lists three plans, each with the same complete digital course:
- Monthly, $77 a month: renews until you cancel; access while subscribed; no pass guarantee.
- Complete, $997 one time: access until you pass, a $60 print credit and a limited allowance on its AI tutor (“Ask Kes”); no pass guarantee.
- Max, $1,297 one time: access until you pass, a $720 print credit (enough for four textbooks and four sets of study notes), unlimited AI tutor use for the first 12 months, and the Max Pass Guarantee of $250 toward a qualifying retake, up to four sections and $1,000.
One rule to read before you buy: after 12 months, Complete and Max access needs an active Notice to Schedule, and you email support to reactivate it at no charge. Kesler is the clear choice if you are self-funding and want to pay once. It is a smaller operation than Becker or UWorld, so take the trial and make sure the teaching style suits you before committing hundreds of study hours to it.
NINJA — the pay-monthly option and the classic supplement
NINJA CPA Review is sold by the month, per section: $87 a month for the full course or $67 a month as a supplement to another provider, according to its plan page on 22 October. For AUD, for example, the course lists 1,711 multiple-choice questions and 79 simulations, 59 hours of lectures, a 597-page book, notes, audio, a cram course, flashcards and group tutoring.
Its guarantee is unusual: first-time customers who are not satisfied for any reason, and who reach a NINJA MCQ “Trending Score” of 75 or higher, can ask for a full refund within 30 days. On Reddit, NINJA comes up most often as the add-on candidates bolt onto Becker, UWorld or Gleim for extra questions. If money is tight, starting on NINJA alone is a legitimate way to begin without a four-figure outlay.
Pass guarantees and access, compared
A retake costs another exam fee and months of your life, so access that lasts until you pass is worth more than a headline discount. The guarantees differ far more than the marketing suggests:
| Provider and package | Access | What happens if you fail |
|---|---|---|
| Becker Concierge | Unlimited | 100% money-back Pass Guarantee (conditions apply) |
| Becker upper tiers | Unlimited | $1,000 Pass Guarantee (confirm which package includes it) |
| UWorld Elite-Unlimited+ | Until you pass, up to 3 years | $250 per section, up to $1,000 |
| Gleim Premium / Premium Pro | Access Until You Pass | Keep studying at no extra cost |
| Kesler Max | Until you pass | $250 toward a qualifying retake, up to $1,000 |
| Kesler Complete | Until you pass | No guarantee; access continues |
| NINJA | While subscribed | 30-day full refund for first-time customers with a Trending Score of 75+ |
Every guarantee comes with conditions, usually completing a set share of the course and sitting the exam within a window. Read the specific terms before you count on one.
Feature by feature: lectures, questions and study tools
Question counts are the easiest thing to compare and the easiest to over-read, because providers count differently (some per section, some course-wide). These are the providers’ own published figures on 22 October 2026, course-wide unless noted:
| Provider | Lectures | Multiple-choice | Simulations | Adaptive / AI tools |
|---|---|---|---|---|
| Becker | 1,000+ concept videos, 300+ SkillBuilder solution videos | 9,500+ | 450+ | Adapt2U adaptive practice tests; Newt AI assistant |
| UWorld | 1,400+ video lectures (Roger Philipp, Peter Olinto) | 9,000+ practice questions (Premier) | 500+ | SmartPath readiness prediction; UAsk AI assistant |
| Gleim | Video and audio lectures, Final Review | 12,000+ | 1,200+ | SmartAdapt; Prep Pal AI assistant |
| Kesler | 913 video lessons, 85+ hours | 8,000+ with video explanations | 600+ | Ask Kes AI tutor; 8,000+ flashcards |
| NINJA | Per section, e.g. 59 hours for AUD | Per section, e.g. 1,711 for AUD | Per section, e.g. 79 for AUD | NINJAi Sensei AI companion; 4- and 7-week study plans |
Lectures
If you learn by listening, the lecturer matters more than anything in this table. UWorld’s Roger Philipp is the most distinctive teacher in the market: energetic, mnemonic-heavy and polarizing. Becker’s lectures are more conventional and thorough. Kesler’s lessons are short and practical, and NINJA pairs lectures with a large bank of notes, audio and cram material. The only reliable test is ten minutes of each in a free trial, on the section you find hardest.
Questions and simulations
Task-based simulations are where most candidates lose points, so look at simulation counts, not only multiple-choice totals. Gleim leads on both. Becker and UWorld are close to each other, and the difference between them is in explanation style rather than volume. One practical warning from candidates: Becker’s simulations do not give partial credit in practice, so its mock scores can feel harsher than the real exam.
Mock exams and readiness signals
Each of the big three now tries to tell you when you are ready. Becker defines “Exam Day Ready” by lecture completion, question accuracy and simulated-exam scores; UWorld’s SmartPath predicts a passing likelihood; Gleim’s SmartAdapt signals readiness section by section. Gleim lists eight mock exams on its Premium tiers and four on Traditional. Use these signals to time your exam booking, because a booked exam with a fixed date is what turns study plans into study.
Becker vs UWorld: the comparison most candidates are making
With Surgent folded into UWorld, the CPA review market is now largely a two-horse race at the top, and most candidates end up choosing between these two. The honest differences:
| Becker Pro | UWorld Elite-Unlimited | |
|---|---|---|
| Price on 22 Oct 2026 | $2,499 (fall sale; list $3,845) | $2,299 (sale; list $3,899) |
| Access | Unlimited | Until you pass, up to 3 years |
| Question bank | 9,500+ MCQ, 450+ simulations | 9,000+ questions, 500+ simulations |
| Teaching style | Thorough, conventional | Energetic, mnemonic-heavy (Roger Philipp) |
| Readiness signal | Exam Day Ready status | SmartPath prediction |
| Printed books | Upper-tier packages (check the grid) | Included |
| Guarantee | $1,000 Pass Guarantee in upper tiers; 100% money-back in Concierge | Elite-Unlimited+ only ($250 per section) |
| Where it wins | Firm familiarity; depth of material | Explanations; price; interface |
If the sale prices hold, the gap is small: about $200 between the two packages most people buy. The decision then comes down to teaching style, which a free trial settles in an evening. If Becker’s sale ends and UWorld’s does not, the gap opens to more than $1,500 and UWorld becomes the clear value choice for anyone paying their own way.
Is Becker worth the price?
For a firm-sponsored candidate, yes without hesitation: you get the most widely used course at no cost, and your colleagues and managers will speak its language. For a self-funded candidate the answer depends on the calendar. At its fall price of $2,499 for Pro, Becker is competitive. At its $3,845 list price it costs nearly four times Kesler Complete for access to the same exam, and its own pass-rate evidence (that students who finish the course do well) is equally true of every serious provider.
What Becker does uniquely well is breadth of support at the top end. Concierge adds tutoring, coaching and licensing help, and the upper tiers add live and in-person classes. If you know you need structure and a person to answer to, that is a real reason to pay more.
In-person and live CPA review options
Most CPA review is now self-paced online, but there are still live options if you study better with a schedule and an instructor in the room:
- Becker lists LiveOnline virtual classes and In-Person CPA Exam Classes (which it calls a Becker exclusive) among the resources in its upper-tier packages.
- UWorld includes live online instructor boot camps in Elite-Unlimited and above.
- NINJA runs “Sparring” online group tutoring sessions.
- Gleim offers an archive of office-hours webinars and email and phone support with personal counselors.
Many universities with accounting programs also partner with a provider for discounted or campus-delivered review. Ask your school’s accounting department before buying a live package on your own.
What each section rewards in a review course
- FAR is the broadest section and usually the longest study. It rewards a big question bank and simulation practice: Gleim’s volume and UWorld’s explanations both help here.
- AUD is conceptual and wording-sensitive. Candidates often say a lecturer who explains the “why” matters more here than raw question count.
- REG combines individual and business tax with law. It rewards memorization tools such as flashcards and audio notes, which Kesler and NINJA supply in bulk.
- BAR extends FAR into technical accounting and analysis. Treat it as a FAR sequel and study it soon after FAR.
- ISC covers information systems, controls and data. It is the most practical choice for candidates outside tax and suits a question-driven approach.
- TCP goes deeper into tax planning. It is the natural pick for tax staff and the hardest for candidates who have never prepared a return.
Sequencing advice that holds up across providers: take FAR early while your motivation is highest, pair BAR with FAR if you choose it, and leave the section closest to your day job for last.
What the CPA costs beyond the review course
The review course is the biggest line, but not the only one. Exam section fees are paid to NASBA and set nationally, while each state board adds its own application and registration charges. As one worked example, the Virginia Board of Accountancy lists a section fee of $268.59 as of 4 July 2026 and a non-refundable application fee of $120. At that rate, four sections cost about $1,074 before application fees, if you pass each one first time.
- Retakes are charged again in full, which is where budgets usually break. FAR and BAR are the sections most likely to need a second attempt.
- Credit-window risk: if a passed section expires before you finish, you pay to sit it again.
- Licensing: many states also require an ethics exam or course and charge an application fee for the license itself. Check your board.
- Time: the real cost is study hours. One candidate who posted on r/CPA in October 2026 logged 75 to 185 hours per section, with FAR the longest, which is a typical pattern.
Put together, a self-funded candidate who buys Kesler Complete and passes every section first time is looking at roughly $2,200 to $2,500 all in; one who buys Becker Pro at list and retakes FAR is near $5,300. The review course choice is the lever you control most.
Do you still need 150 credit hours?
Not necessarily, and this changed recently. In 2025 the AICPA and NASBA approved model rules for an additional licensure route: a bachelor’s degree with an accounting concentration (120 credit hours) plus two years of qualifying experience, alongside the traditional 150-hour route. States are adopting it at different speeds and with different details, so the rule that matters is your board’s. Confirm it before you assume you need a master’s-level credit load, because it changes when you can sit and when you can be licensed. It does not change which review course you should buy.
Free trials and discounts worth using
- Becker: a 14-day free trial; frequent seasonal sales (an “Early Black Friday” sale of up to 35% off was live on 3 November 2026); partner pricing through many universities, employers and associations; 0% flex pay.
- UWorld: a free trial with no credit card; its sale prices run most of the time; the Fresh Start Program if you already bought another provider’s course for $1,000 or more; Affirm financing.
- Gleim: a free trial of Premium; student discounts of up to 35% on its CPA courses.
- Kesler: a limited free preview, and a 30-day refund window for first-time customers with no study requirements.
- NINJA: a free trial and the 30-day guarantee described above.
Two rules for discounts. Never buy at list price from Becker or UWorld: both put sale prices up so often that list is a reference point, not a price. And if your employer has a preferred-provider arrangement, check it before buying anything, because firm pricing usually beats any public offer.
If you are retaking a section
A failed section is common, especially FAR and BAR, and it does not mean you need a new full course. Options by provider:
- Use your existing access if your package runs until you pass (Becker packages above Advantage, UWorld Elite, Gleim Premium, Kesler Complete and Max).
- Buy a single section: UWorld offers single-section access for each of the six sections, and Becker sells 24-month single-section courses.
- Add questions rather than lectures: NINJA by the month, or Gleim’s $999 Mega Test Bank.
- Claim a guarantee if you qualify, before buying anything new.
Your score report shows how close you were. A 70 or above usually calls for more practice questions and simulations, not more lectures.
Choosing your Discipline section
The Discipline choice does not restrict your license, but it should reflect where you intend to work, and it affects which review package you need:
- BAR (Business Analysis and Reporting) suits audit and financial reporting careers. It goes deeper into technical accounting and data analysis, and it has been one of the two lowest-scoring sections.
- ISC (Information Systems and Controls) suits IT audit, risk and advisory work. Candidates who are not in tax often pick it as the most approachable choice.
- TCP (Tax Compliance and Planning) suits tax careers. Its pass rate has been the highest, but candidates outside tax regularly report finding it hard.
If you are unsure, buy a package that lets you change Disciplines (Gleim Premium allows one change; Premium Pro and UWorld Elite-Unlimited+ include all six sections), or start with a Core section and decide later.
How to choose your CPA review course
- Your firm reimburses: Becker. The decision is made for you and costs you nothing.
- You are self-funding and want one payment: Kesler Complete at $997, or Kesler Max at $1,297 if you want the guarantee and printed books.
- Lectures are what you struggle with: UWorld, at its sale price. Elite-Unlimited ($2,299) if you want access until you pass.
- You learn by grinding questions: Gleim, knowingly at a premium, or its $999 Mega Test Bank alongside another course.
- You need to start cheaply or want a second question bank: NINJA by the month.
- You are still deciding: take the free trials (Becker offers 14 days; UWorld, Gleim and NINJA also offer trials). You will spend hundreds of hours inside this interface, and that matters more than the brand on it.
Whatever you pick, prefer a package whose access outlasts your credit window. Buying an 18-month course to save a few hundred dollars and then running out of access mid-way is the most common false economy in CPA prep.
Should you add a supplement?
Many candidates who pass use two products: a main course for structure and a second source of questions. That can be smart or a waste of money, depending on what is going wrong.
- Add one if you are scoring well on your main course’s questions because you have seen them too often, or if a section (usually FAR or AUD) keeps beating you and you need fresh question styles.
- Skip it if you have not finished your main course yet. Buying a second product is a common way to feel productive without studying more.
- The cheap options: NINJA’s supplement at $67 a month for one section at a time, Kesler’s $77 Monthly plan, or Gleim’s $999 Mega Test Bank if you want 12,000+ questions for 18 months.
If you own Becker and want a second opinion on hard topics, a UWorld trial costs nothing and shows you a different explanation style on the same material.
A realistic plan for passing all four sections
Your course will generate a study schedule, but the shape of a sensible plan is the same everywhere. For a candidate working full time:
- Month 1: take free trials of two or three providers on FAR, buy one, and book your first exam date about 10 to 12 weeks out. A booked date is the best study tool there is.
- Months 2–3: FAR. Do every multiple-choice and simulation set your course offers, and sit at least one full mock exam.
- Months 4–6: your second section. If you chose BAR, take it now while FAR is fresh; otherwise AUD.
- Months 7–9: your third section.
- Months 10–12: the section closest to your day job, which usually takes the least time.
Leave slack for one retake. Twelve months with one retake still fits comfortably inside a 30-month credit window; trying to compress all four into six months while working full time is how candidates burn out and lose credits.
Common mistakes when buying a CPA review course
- Paying list price. Becker and UWorld discount most of the year. Wait for a sale, or use a firm, university or Fresh Start price.
- Buying all six sections when you need four. Pay for the extra two only if you want the freedom to switch Disciplines.
- Choosing short access to save money. An 18-month package that expires before your credit window closes is a false economy.
- Choosing by pass-rate marketing. Every provider’s pass-rate claim is measured on its most committed students. Compare prices, access and teaching style instead.
- Buying on a friend’s recommendation from years ago. Roger, Wiley and Surgent have all been folded into UWorld, and Gleim is no longer the budget option.
- Skipping the trial. You will spend hundreds of hours in this interface. Ten minutes in each one first is the cheapest decision you will make.
Which course fits which candidate
| If you are… | Start with | Why |
|---|---|---|
| A new hire at a firm that pays | Becker | Free to you, and the course your colleagues used |
| Self-funded and want to pay once | Kesler Complete ($997) | Lowest one-time price with access until you pass |
| Self-funded and want a big-name course | UWorld Elite-Unlimited ($2,299 on sale) | Access until you pass at well under Becker list |
| Struggling to stay engaged with lectures | UWorld | The most distinctive lecturer in the market |
| Strong on concepts, weak on exam questions | Gleim, or its $999 Mega Test Bank | The largest bank of questions and simulations |
| On a tight monthly budget | NINJA ($87/month) | No large upfront payment; pay per section |
| Retaking one section | A single-section option or a supplement | A new full course is rarely needed |
| A former Surgent customer | Check your email for the UWorld move | Existing Surgent buyers were moved to UWorld at no charge |
Are the smaller courses a safe buy?
Kesler and NINJA are much smaller companies than Becker or UWorld, and that is a fair question to ask before spending hundreds of hours with one. What reduces the risk: both publish their prices and terms openly, both offer a 30-day refund for first-time customers (Kesler with no study requirements; NINJA once you reach a Trending Score of 75), and both cover all six sections under the current exam structure. What to watch: a smaller provider can change its plans quickly, as UWorld’s purchase of Surgent showed even for a well-known name. Prefer a one-time “access until you pass” plan over a long monthly subscription if you want certainty, and keep your receipts and plan terms.
How we compared these courses
We did not take the CPA Exam with each course, and we do not claim to have. What we did, on 22 October 2026: read every package, price and access term on each provider’s own site; added Gleim’s packages to its cart to confirm prices; read each provider’s guarantee and refund terms; checked the exam structure and fees against NASBA and a state board; and read recent r/CPA threads to see where candidates agree and disagree. Where a provider’s claim could not be checked independently, such as a pass rate, we say whose number it is. Prices in this market change monthly, so we re-check them whenever we update the page and date every figure.
What candidates say about these courses
We read the most active recent threads on r/CPA (May to October 2026). Paraphrased, the patterns were consistent:
- There is no single best course. The one that matches how you learn, and that you will actually finish, wins.
- UWorld’s explanations get the most praise; Becker gets the most respect for reputation and its firm-standard status, and the most complaints about price.
- Becker’s practice simulations do not award partial credit, so its mock scores tend to run low. Do not panic over a Becker mock.
- NINJA is the most common add-on for extra multiple-choice practice.
- Former Surgent users who were moved to UWorld largely described it as an upgrade.
- Gleim’s questions are respected for difficulty, but several candidates found the wording hard going, so try its questions before you buy the full course.
- A recurring strategy among people who passed: lean heavily on multiple-choice and simulations and treat lectures as a reference for topics you keep missing.
- Candidates returning after a long break worried most about whether they could still do it. The consistent answer was to start with one section, book a date and let the first pass build momentum.
- Smaller and newer options (i75 was one) came up as low-cost choices worth trialing, which is a reminder that the big names are not the only legitimate courses.
These are community comments, not verified outcomes. We paraphrase them rather than quote individuals.
Is the CPA the right credential for you?
A review course is only worth buying if the CPA is the right goal, so it is worth one honest check before spending $1,000 to $5,000. The CPA is a state license: it is what lets you sign audit opinions and represent clients in certain tax matters, and it is the credential public accounting firms screen for. In the U.S. Bureau of Labor Statistics May 2025 data, the median annual wage was $83,680 for accountants and auditors and $166,570 for financial managers, the controller-and-above tier many CPAs move into. Those are occupation medians, not a CPA premium, but they show where the license tends to lead.
- Choose the CPA for public accounting, audit, tax, or if you want the most widely recognized accounting credential.
- Consider the CMA if your career is in corporate finance, FP&A or cost accounting and you do not need audit sign-off. It is two exam parts rather than four. See our CMA certification guide and CPA vs CMA.
- Consider the CFA if you are heading for investment research or asset management rather than accounting. See CPA vs CFA.
If you are an accountant who mainly wants better analysis and modeling skills for an industry role, a skills course may serve you better than any license. The CPA earns its cost when the job in front of you asks for it.
First, make sure the fundamentals are solid
Review courses assume you already understand core accounting: they are exam preparation, not first-principles teaching. Spending $2,000 on a review course to discover your foundation is shaky is an expensive way to learn that. If your accounting is rusty, or you are still deciding whether the CPA path is right at all, build the underlying skills first: our best accounting courses guide covers affordable ways to do that, and if you are weighing the CPA against other credentials, see CPA vs CFA, CPA vs CMA and our CMA certification guide.
Want the full bill? Our certification cost calculator adds the exam section fees and a review course and estimates how long the CPA takes to pay for itself at your salary.
Frequently asked questions
What is the best CPA review course?
It depends on who is paying. If your firm reimburses, Becker is the established standard. If you are self-funding, Kesler Complete ($997 one time, access until you pass) is the lowest-priced complete course, and UWorld at its sale price ($1,999 for Premier) is the pick if you want stronger explanations and lectures. Gleim suits candidates who want the largest question bank, and NINJA is the cheapest way to start at $87 a month.
How much do CPA review courses cost?
On 22 October 2026: Becker $2,499 to $6,349 at list (Pro $2,499 on its fall sale), UWorld $3,499 to $4,699 at list but $1,999 to $2,899 on sale, Gleim $2,499 to $3,499, Kesler $997 or $1,297 one time or $77 a month, and NINJA $87 a month. Most providers discount often, so check the current price before you buy.
How much does Becker CPA review cost?
Becker lists Advantage at $2,499, Pro at $3,845, Premium at $3,099, Pro+ at $4,044 and Concierge at $6,349. On 3 November 2026 its Early Black Friday sale had Pro at $2,499, Pro+ at $2,698 and Concierge at $4,999. Becker’s fall-sale terms excluded firm-sponsored students from the promotional prices.
Which CPA review course is cheapest?
Of the complete courses, Kesler Complete at $997 is the lowest one-time price, and NINJA at $87 a month is the cheapest way to start. Surgent, which used to be the cheapest of the big names, is no longer sold separately: it is now part of UWorld.
What happened to Surgent CPA Review?
Surgent is now part of UWorld. Its CPA page sells UWorld CPA Review packages, and its FAQ calls UWorld the current recommended course. Existing Surgent customers are being contacted about their access, and candidates reported being moved to UWorld Elite-Unlimited at no charge. Surgent EA Review, Income Tax School and CPE are still on the Surgent platform.
What happened to Roger and Wiley CPA Review?
Both are now part of UWorld, whose CPA product is billed as formerly Roger and Wiley CPA Review. Roger Philipp still teaches the lectures.
How is the CPA Exam structured?
Under CPA Evolution it is four sections of four hours each: three Core sections everyone takes (AUD, FAR and REG) plus one Discipline section you choose from BAR, ISC or TCP. You need a scaled score of at least 75 on each section.
Which CPA review course has a pass guarantee?
Becker Concierge offers a 100% money-back Pass Guarantee, and Becker lists a $1,000 Pass Guarantee among its upper-tier features. UWorld Elite-Unlimited+ refunds $250 per section up to $1,000. Kesler Max gives $250 toward a qualifying retake, up to $1,000. Gleim Premium and Premium Pro include Access Until You Pass. Each has conditions, so read them before relying on one.
Do I need a CPA review course to pass?
In practice almost everyone uses one. The exam is too broad to self-assemble efficiently, and a review course provides structure, a large question bank and simulated exams that are very hard to replicate alone. The question is which one, not whether.
Which Discipline section should I choose?
Match it to your career: BAR for audit and financial reporting, ISC for IT audit and risk, and TCP for tax. BAR has been one of the lowest-scoring sections and TCP the highest, but TCP rates partly reflect that many takers already work in tax.
Is Becker or UWorld better?
They are close. On 22 October 2026 Becker Pro was $2,499 on its fall sale and UWorld Elite-Unlimited $2,299 on sale, both with long access and similar question banks. UWorld is usually praised for its explanations and Roger Philipp lectures; Becker for depth and because most large firms use it. At list prices UWorld is much cheaper, so self-funded candidates who find both styles workable usually lean UWorld.
Are there in-person CPA review courses?
Yes, though most review is now online. Becker lists LiveOnline virtual classes and in-person CPA Exam classes in its upper-tier packages, UWorld includes live online boot camps from Elite-Unlimited up, and NINJA runs online group tutoring. Many universities also partner with a provider for campus-based or discounted review.
How long should my course access last?
Long enough to outlast your credit window. Most boards now give 30 months to pass all four sections once the first one is credited, so an 18-month package can expire mid-way. Packages with access until you pass (Becker Pro and above, UWorld Elite, Gleim Premium, Kesler Complete and Max) remove that risk.
Is Kesler CPA Review legit?
Yes. Kesler CPA Review publishes its plans and prices openly: Monthly at $77 a month, Complete at $997 one time and Max at $1,297 one time, each with the same course of 913 video lessons, 8,000+ multiple-choice questions and 600+ simulations. First-time customers can request a refund within 30 days with no study requirements. It is a smaller company than Becker or UWorld, so try the free preview first.
How much is NINJA CPA Review?
On 22 October 2026 NINJA listed its full course at $87 a month and its supplement at $67 a month, bought per section. First-time customers who reach a NINJA MCQ Trending Score of 75 or higher can request a full refund within 30 days.
Which CPA review course is best for working professionals?
Look for adaptive study tools and access that lasts until you pass, because timelines slip when you work full time. UWorld (SmartPath) and Gleim (SmartAdapt) both steer study time to weak areas, and Kesler Complete gives access until you pass for a single $997 payment.
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