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The fee structure for CPA (Certified Public Accountant) Part 1 may vary depending on the country, state, and institution where you plan to take the exam. In the United States, which is where the CPA certification is most commonly pursued, the fee structure for CPA Part 1 is as follows:Exam fees: The exam fees for CPA Part 1 vary depending on the state, but on average, they range from $200 to $300 per section. The CPA exam has four sections, including Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Therefore, the total exam fees for CPA Part 1 (which includes the AUD and FAR sections) would typically be around $400 to $600. Study materials: The cost of study materials such as textbooks, review courses, and practice exams may also vary depending on the source and quality of the materials. Generally, you can expect to spend several hundred dollars on study materials. Application and registration fees: There may be additional fees associated with applying for and registering for the CPA exam, such as state board application fees, registration fees, and examination administration fees. It's important to note that the fee structure for CPA Part 1 may change over time, and it's advisable to check the official website of the relevant authority or institution for the most up-to-date information on the exam fees and other associated costs.