CPA salary: how much does a CPA make?
CPA pay climbs steeply with each promotion in public accounting. Robert Half's 2026 midpoints: $65,000–$71,000 for audit and tax associates, $86,250–$95,250 for seniors, $113,500–$121,500 for managers and $180,500 for tax directors. For comparison, all accountants and auditors earn a BLS median of $83,680.
CPA salary by level (public accounting, 2026)
Robert Half projects a 3.7% average increase for public accounting tax and audit roles in 2026. Low is typical for people new to the role; high for those with strong skills or specialized certifications.
| Role | Low | Midpoint | High |
|---|---|---|---|
| Tax associate | $57,750 | $71,000 | $84,000 |
| Audit associate | $53,750 | $65,000 | $76,500 |
| Senior tax associate | $77,000 | $95,250 | $108,750 |
| Audit senior associate | $72,750 | $86,250 | $95,750 |
| Tax manager | $102,000 | $121,500 | $141,250 |
| Audit manager | $97,250 | $113,500 | $131,750 |
| Senior tax manager | $115,000 | $130,500 | $145,750 |
| Audit senior manager | $140,000 | $179,250 | $219,750 |
| Tax director | $141,000 | $180,500 | $220,000 |
The career ladder
Most CPAs start in public accounting as associates (staff), then move up to senior, manager, senior managers and directors or partners. Partner pay depends on the firm's profits and isn't in the salary guide. Many CPAs move to corporate roles (controller, CFO) after making manager.
CPA vs. accountant salary
BLS doesn't separate licensed CPAs from other accountants. All accountants and auditors earn a median of $83,680, with the top 10% over $144,090, which is about where experienced CPAs in management sit. Robert Half notes that employers often prefer or require the CPA for senior roles. For the full accountant pay range and every state, see accounting salary.
Becoming a CPA
Requirements are set by each state board but follow the same pattern: accounting education (traditionally 150 semester hours), passing all parts of the Uniform CPA Exam, and supervised experience. Some states now offer a 120-hour route with extra experience; check your state board before you plan.
CPA take-home pay by state (2026)
2026 federal brackets and standard deduction, Social Security 6.2% up to $184,500, Medicare 1.45% plus 0.9% above $200,000 ($250,000 joint), and each state's 2026 income tax. Local income taxes, state disability or paid-leave payroll taxes and other deductions are not included. Estimate only, not tax advice.
Common questions
How much does a CPA make?
In public accounting, 2026 midpoints run from $65,000–$71,000 for associates to $180,500 for tax directors (Robert Half).
How much does a first-year CPA make?
Audit associates have a 2026 midpoint of $65,000 and tax associates $71,000 (Robert Half).
How much does a CPA manager make?
Audit managers $113,500 and tax managers $121,500 at the midpoint; senior audit managers $179,250.
Do CPAs make more than accountants?
The CPA opens the path to manager and director roles, which pay well above the BLS accountant median of $83,680.
Is tax or audit better paid?
At most levels tax pays a little more than audit in the 2026 guide, for example $71,000 vs $65,000 for associates.
Sources
- Robert Half: Hiring and salary trends in public accounting (2026 Salary Guide)
- Going Concern: Public accounting salaries projected to get a 3.7% bump in 2026
- BLS: Accountants and auditors (13-2011)
Related
Last reviewed November 5, 2026. Salary guide figures are starting-salary projections for 2026 and vary by city and firm size. Figures are gross pay before taxes and benefits. General information, not career or financial advice.