Career Guide Employer CPA Exam Reimbursement What firms and companies pay for — and what they expect in return All Big 4 firms provide Becker review courses at no out-of-pocket cost Passing bonuses reach $10,000 at EY and PwC (both doubled in 2026); amounts vary by firm and change frequently Most firms reimburse exam fees for first attempts only (not retakes) Clawback provisions mean you may owe thousands if you leave within 1-2 years Most accounting firms and many corporations help fund your CPA journey. This guide covers what to expect from Big 4 firms, national firms, mid-size practices, and corporate employers — including review courses, exam fees, bonuses, and clawback provisions.

Last updated: July 27, 2026 By Brennan KolarFounder, Atlas CPA Index Employer CPA Exam Reimbursement vs Option 2 Comparison Criteria Employer CPA Exam Reimbursement Option 2 Review Course Big 4: Becker provided (direct-billed) Mid-size: Becker or $1K-$2.5K reimbursement Exam Fee Coverage Big 4: First attempt per section Mid-size: Usually first attempt Passing Bonus Big 4: up to $10,000 (EY and PwC, 2026); KPMG $5,000/$3,000 per its careers materials Mid-size: $1,000-$10,000 (varies widely) Study Time Off Big 4: Paid study days + flexible scheduling Mid-size: Exam-day PTO, some study hours CPA Required for Promotion Big 4: Yes (senior associate and above) Mid-size: Increasingly common Clawback Provisions Big 4: 1-2 year retention period Mid-size: Similar, less standardized Review Course Employer CPA Exam Reimbursement Big 4: Becker provided (direct-billed) Option 2 Mid-size: Becker or $1K-$2.5K reimbursement Exam Fee Coverage Employer CPA Exam Reimbursement Big 4: First attempt per section Option 2 Mid-size: Usually first attempt Passing Bonus Employer CPA Exam Reimbursement Big 4: up to $10,000 (EY and PwC, 2026); KPMG $5,000/$3,000 per its careers materials Option 2 Mid-size: $1,000-$10,000 (varies widely) Study Time Off Employer CPA Exam Reimbursement Big 4: Paid study days + versatile scheduling Option 2 Mid-size: Exam-day PTO, some study hours CPA Required for Promotion Employer CPA Exam Reimbursement Big 4: Yes (senior associate and above) Option 2 Mid-size: Increasingly common Clawback Provisions Employer CPA Exam Reimbursement Big 4: 1-2 year retention period Option 2 Mid-size: Similar, less standardized 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, effective Jan 2026): Limits clawbacks — must be prorated, max 2-year retention, no interest

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?" Recommended CPA Review Courses Becker The industry standard for CPA exam prep $2,499–$4,999View Review Surgent Adaptive learning that reads your needs $799–$1,699View Review Gleim The largest question bank in CPA review $2,499–$3,499View Review NINJA CPA Affordable flexibility with monthly pricing $67–$87/monthView Review Related Buyer Guides Best for Big 4 Employees Working at a Big 4 firm means your employer likely covers your CPA review course and you have access to premium resources. You need efficient, proven courses that maximize your chances of passing quickly. Best for Working Professionals Balancing a full-time job while studying for the CPA exam requires maximum flexibility and efficient study methods.

You need a course that fits your schedule, not the other way around. Best for Career Changers Transitioning into accounting from another field? You may need more foundational support and structured guidance to build your accounting knowledge while preparing for the CPA exam.

Frequently Asked Questions

Most public accounting firms provide some level of CPA exam support, but the specifics vary. All Big 4 firms provide full Becker access, exam fee reimbursement, and passing bonuses. National and mid-size firms typically offer similar support.

Smaller local firms may offer partial reimbursement. Always ask during interviews. Most firms have clawback provisions requiring you to repay the full cost of the review course (typically $2,500-$3,500) if you leave within 1-2 years.

Some also claw back passing bonuses. In California, AB 692 (effective January 2026) limits these provisions to prorated amounts with a maximum 2-year retention period. Some firms allow alternatives. BDO offers the Becker Bundle or up to $1,500 for an alternative course.

If your firm only provides Becker, ask if there is a reimbursement option for other courses — Gleim and Surgent both cost less than Becker while offering comprehensive content. The key question is whether it is direct-billed or reimbursed. Less commonly than public accounting firms.

When offered, corporate passing bonuses are typically $1,000-$3,000. Most corporate CPA support comes through general tuition reimbursement or professional development budgets rather than CPA-specific programs.

Related Career

Guides CPA Salary Guide 2026 Comprehensive salary data by role, experience, and location Read Guide CPA Career Paths From entry-level to executive: mapping your accounting career Read Guide Big 4 CPA Guide Working at Deloitte, PwC, EY, and KPMG Read Guide Ready to Start Your CPA Journey? Take our personalized LIFTS assessment to find the best CPA review course for your learning style, budget, and schedule.

Get Your Personalized

Match

📌 Employer CPA Exam Reimbursement (Hyderabad)
🏢 Atlas CPA Index
📍 Hyderabad