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 + versatile 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