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Disclosure: Some links below are affiliate links. At no extra cost to you, I may earn a referral fee if you enroll. Only use my links if you found this comparison helpful.
⚡ Quick Verdict: How They Stack Up at a Glance
▶ Surgent CPA Review
Best value on the market, adaptive AI saves up to 400 study hours, ReadySCORE tells you when you're ready, unlimited access on every tier, full refund pass guarantee.
Becker CPA Review
More structured curriculum, 90+ hours of live classes, Newt AI tutor, extensive mock exams, strongest brand recognition with employers.
Both courses share 9,000+ MCQs, CPA Evolution coverage, and strong pass rate claims. The core tradeoff is price and flexibility (Surgent) vs structure and live instruction (Becker). Keep reading for the full breakdown.
2026 Side-by-Side Comparison
| Feature | Becker CPA Review | Surgent CPA Review |
|---|---|---|
| Our Rating | ★★★★☆ 4.5 / 5 | ★★★★☆ 4.3 / 5 |
| Starting Price | ~$2,499 (Advantage) | ~$799 (Essentials Pass) |
| Top-Tier Price | ~$5,999 (Concierge) | ~$1,699 (Ultimate Pass) |
| Number of Tiers | 5 (Advantage, Premium, Pro, Pro+, Concierge) | 3 (Essentials, Premier, Ultimate) |
| Multiple Choice Questions | 0+ | 0+ |
| Task-Based Simulations | 400 - 900+ | 500+ (incl. document review) |
| Video Lectures | 900+ lectures + 2,000+ SkillBuilder videos | 700+ bite-sized nano lectures |
| Lead Instructors | Multiple subject-matter experts | Liz Kolar, CPA (25+ years experience) |
| AI / Adaptive Tech | Newt AI Tutor (real-time Q&A) | Predictive AI Adaptive Engine + ReadySCORE |
| Live Instruction | 90+ hrs LiveOnline classes | None |
| Mock / Simulated Exams | 12 mini + 8 full simulated exams | Unlimited practice exams |
| Course Access | 24 months (Advantage) or Unlimited (Premium+) | Unlimited until you pass (all tiers) |
| Pass Rate Claim | 94% (Exam Day Ready) | 88% (ReadySCORE 75+) |
| Pass Guarantee | Course extension (strict: 80% completion + 50% sim scores) | Full purchase price refund (subject to conditions) |
| Free Trial | 14 days | Free trial (no credit card) |
| Financing | FlexPay 0% (6, 12, or 24 months) | Surgent Pay 0% interest |
| Printed Textbooks | Included (Pro+) | Included (Ultimate Pass only) |
| CPA Evolution Coverage | AUD, FAR, REG + BAR, ISC, TCP | All 6 sections included in every tier |
| Retaker Program | None (re-enroll or extend) | CPArescue (targeted retaker program) |
Prices verified February 2026. Subject to change. Check Becker discounts and Surgent discounts for the latest.
🆕 Why This Comparison Looks Different in 2026
If you compared Becker and Surgent even two years ago, Surgent was considered a niche budget option. That perception has shifted. Here's what changed:
1. Surgent expanded to 9,000+ MCQs. Surgent's question bank has grown significantly. Combined with their 500+ simulations (including document review format), the quantity gap between Surgent and Becker has closed.
2. Becker launched Newt AI Tutor. Becker's AI-powered study assistant answers content questions in real-time. This is a genuine innovation that partially offsets Surgent's adaptive technology advantage.
3. Becker added two new premium tiers. The Pro+ (~$4,099) and Concierge (~$5,999) packages now offer enhanced tutoring and support, widening the price gap between the two courses even further.
Category-by-Category Breakdown
Click any category below to see the detailed comparison. Every section includes our honest verdict.
- Pricing
- Video Lectures
- Practice Questions
- AI & Technology
- Live Instruction
- Mock Exams
- Access & Guarantees
- Support
Pricing: The Biggest Difference Between These Two Courses
This is where the comparison gets stark. Surgent's most expensive package costs less than Becker's cheapest. That's not a typo. Becker operates on a 5-tier system targeting different levels of support. Surgent keeps it simpler with 3 tiers, all of which include unlimited access.
| Package Level | Becker | Surgent |
|---|---|---|
| Entry Tier | Advantage: ~$2,499 | Essentials Pass: ~$799 |
| Mid Tier | Premium: ~$3,099 | Premier Pass: ~$1,299 |
| Top Tier | Concierge: ~$5,999 | Ultimate Pass: ~$1,699 |
| Financing | FlexPay 0% (6/12/24 mo) | Surgent Pay 0% interest |
| Access Length | 24 mo (Advantage) / Unlimited (Premium+) | Unlimited (all tiers) |
The price difference ranges from $800 to $4,300 depending on which tiers you compare. Surgent's Essentials Pass at $799 gives you the full adaptive engine, 9,000+ MCQs, 500+ sims, ReadySCORE, and unlimited access. Becker's comparable entry point is $2,499 with a 24-month access limit.
Surgent wins pricing decisively. At $799 to $1,699 with unlimited access on every tier, it's the strongest value proposition in CPA review. Becker's pricing makes more sense when a firm is covering the cost.
Video Lectures: Depth vs Efficiency
These two courses take fundamentally different approaches to video content. Becker goes deep and comprehensive. Surgent goes short and targeted.
Becker CPA Review offers 900+ video lectures plus 2,000+ SkillBuilder videos that walk you through task-based simulations step by step. Lectures run 40-60 minutes and are taught by multiple subject-matter experts. The total volume is massive, and the SkillBuilder videos are one of Becker's strongest differentiators in the industry.
Surgent CPA Review takes the opposite approach with 700+ "nano lectures" that cover focused topics in just a few minutes each. The adaptive engine only assigns you the lectures you actually need based on your diagnostic performance. If you already know a topic well, you skip its lecture entirely. The lead instructor is Liz Kolar, CPA, who has 25+ years of CPA exam teaching experience.
| Lectures | Becker | Surgent |
|---|---|---|
| Total Content Volume | 900+ lectures + 2,000+ SkillBuilders | 700+ nano lectures |
| Lecture Length | 40-60 minutes | A few minutes each (bite-sized) |
| Lead Instructors | Multiple experts per section | Liz Kolar, CPA |
| Adaptive Delivery | Linear (watch all) | Only assigned lectures you need |
| Playback Speed Control | Yes | Yes |
Becker wins on volume, depth, and the SkillBuilder videos that no one else matches. However, if you learn more efficiently from short, targeted content and don't want to sit through 50-minute lectures on topics you partially understand, Surgent's approach may actually serve you better in practice. This one depends heavily on your learning style.
Practice Questions: Quality, Quantity, and Explanations
Both courses now offer 9,000+ MCQs, so the quantity gap that used to favor Becker no longer exists.
Becker provides 400-900+ task-based simulations and the SkillBuilder video walkthroughs that teach you how to approach each simulation type. Their answer explanations are detailed, text-heavy, and widely regarded as among the best in the industry.
Surgent offers 500+ simulations including both task-based and document review formats. Their questions are mapped directly to AICPA blueprints and updated regularly. The adaptive engine creates a critical difference here: Surgent focuses your practice time on questions in your weak areas rather than making you grind through topics you already understand.
| Practice Questions | Becker | Surgent |
|---|---|---|
| Total MCQs | 9,000+ | 9,000+ |
| Task-Based Simulations | 400 - 900+ | 500+ (incl. document review) |
| SkillBuilder / TBS Videos | 2,000+ SkillBuilder videos | Not available |
| Adaptive Question Delivery | Adapt2U (basic) | Predictive AI (prioritizes weak areas) |
| Performance Analytics | Yes (by topic) | Yes (ReadySCORE + topic breakdown) |
Both have 9,000+ questions. Becker leads on simulation prep thanks to SkillBuilder videos. Surgent leads on adaptive question delivery that saves you from wasting time on material you already know. Different strengths for different study styles.
AI and Adaptive Technology: Newt AI vs ReadySCORE + Adaptive Engine
This is where the philosophical difference between these two courses is most visible. Becker added AI on top of a traditional course. Surgent built the entire course around AI from the ground up.
Becker's Newt AI Tutor is a real-time AI assistant embedded in the study platform. When you hit a concept you don't understand, you can ask Newt and get an explanation instantly. It fills the gap of a 24/7 personal tutor for content questions.
Surgent's Predictive AI Adaptive Engine is the backbone of the entire course. It starts with a diagnostic assessment, identifies your weak areas, and builds a personalized study plan that continuously adjusts as you progress. On top of this, ReadySCORE gives you a real-time prediction of how you'd score on the actual CPA exam. When your ReadySCORE hits 75+, the data suggests you're ready to sit. Surgent claims this approach saves candidates up to 400 study hours compared to traditional linear courses.
| Technology | Becker | Surgent |
|---|---|---|
| Primary AI Feature | Newt AI Tutor | Predictive AI Adaptive Engine |
| Exam Readiness Predictor | Simulated exam scores | ReadySCORE (real-time, continuous) |
| Study Plan Approach | Linear (structured modules) | Adaptive (personalized to weak areas) |
| What It Solves | "Explain this concept to me" | "What should I study next + Am I ready?" |
| Mobile App | Yes (syncs across devices) | Yes (syncs across devices) |
Surgent's technology is more comprehensive. Their adaptive engine doesn't just answer questions; it fundamentally changes how you study by personalizing your entire path. ReadySCORE removes the guesswork of "Am I ready?" Becker's Newt is valuable for concept clarification, but it's an add-on to a traditional course rather than the foundation of one.
Live Instruction: Becker's Biggest Structural Advantage
This one isn't close.
Becker offers 90+ hours of LiveOnline classes for Premium and above customers. These are scheduled virtual classroom sessions with experienced instructors, real-time Q&A, and a structured pace. For candidates who thrive on accountability and classroom-style learning, this is a significant advantage.
Surgent does not offer live instruction. Their course is entirely self-paced, built around the adaptive engine and nano lectures. If you need someone keeping you on schedule, Surgent's approach requires more self-discipline.
If live, scheduled instruction matters to your learning style, Becker wins this category with no contest. 90+ hours of LiveOnline classes is a feature Surgent simply doesn't offer. This is the single biggest structural advantage Becker has over Surgent.
Mock Exams and Simulated Testing
Becker provides 12 mini exams (shorter progress checkpoints placed throughout the course) and 8 full-length simulated exams designed to mirror exam-day conditions. The combination gives you both ongoing assessment and realistic final prep.
Surgent offers unlimited practice exams that draw from the full question bank. Because the adaptive engine tracks your performance continuously, every study session functions as a form of assessment. However, Surgent's practice exams lack the structured "this is what exam day will feel like" approach that Becker's simulated exams provide.
Becker's structured combination of mini exams plus full simulated exams gives you better exam-day rehearsal. Surgent's unlimited practice exams are useful for content drilling but don't replicate the exam experience as precisely.
Course Access Length and Pass Guarantees
This is one of Surgent's strongest differentiators.
| Access & Guarantees | Becker | Surgent |
|---|---|---|
| Entry Tier Access | 24 months (Advantage) | Unlimited (Essentials Pass) |
| Unlimited Access | Premium, Pro, Pro+, Concierge | All tiers |
| Sections Included | Core + chosen discipline | All 6 sections (every tier) |
| Pass Guarantee Type | Course extension (not cash) | Full purchase price refund |
| Pass Guarantee Requirements | 80% of videos, MCQs, TBSs per module + 50% on sim/mini exams | Meet program requirements (simpler) |
| Retaker Program | None | CPArescue (targeted for retakers) |
Surgent gives you unlimited access on every tier, including the $799 Essentials Pass. At Becker, you need to spend $3,099+ (Premium) for unlimited access. Surgent also includes all 6 CPA exam sections in every package. If you change your mind about which Discipline to take, you don't pay extra.
The pass guarantee difference is also significant. Becker gives you a course extension (meaning more time with the course). Surgent gives you your money back. And Becker's guarantee has strict requirements: complete 80% of every module's content and score 50%+ on all simulated and mini exams. Miss a milestone and you don't qualify.
Surgent also offers CPArescue, a program specifically designed for candidates who've failed sections before. It provides a targeted adaptive study plan to address weak areas without re-purchasing a full course.
Unlimited access on every tier, all 6 sections included, a simpler and more generous pass guarantee, and a dedicated retaker program. Surgent wins this category across the board.
Customer Support and Supplemental Help
Becker provides email, phone, and message board support with typical response times of 24-72 hours on non-weekdays. Their Newt AI Tutor provides instant answers to content questions 24/7, which partially offsets slower human response times. Pro-level customers get 1-on-1 tutoring sessions (5 hours on Pro, 25 sessions on Concierge). CPA Success Coaches are available on Premium and above.
Surgent offers standard customer support across all tiers with responsive service. The Ultimate Pass ($1,699) adds 1-on-1 coaching and priority support. All tiers include the adaptive engine and ReadySCORE, which reduce the need for support by proactively guiding your study path.
Supplement gap: Both courses have areas where support could be stronger. If you need ongoing mentorship, accountability, and study strategy coaching beyond what either course provides, Kesler CPA Review is designed to fill that gap and works alongside both Becker and Surgent.
Becker's combination of Newt AI for instant content answers, CPA Success Coaches on Premium+, and up to 25 tutoring sessions on Concierge gives them the edge in human support. Surgent's adaptive tech reduces the need for support, but when you do need a person, Becker has more options.
How We Rate Each Category
Hover over each bar to see the exact scores.
Who Should Choose Which Course?
The right course depends on your situation, budget, and how you learn best.
Choose Becker If You...
- Have your firm paying for the course (cost isn't a factor)
- Learn best in a structured, guided environment with scheduled live classes
- Want 90+ hours of LiveOnline classes for accountability and pacing
- Prefer longer, comprehensive lectures that cover everything in detail
- Value brand recognition at Big 4 and mid-tier firms
- Want extensive mock exams (12 mini + 8 full simulated)
- Need an AI tutor (Newt) for instant concept explanations
Choose Surgent If You...
- Are paying out of pocket and need the best value ($799-$1,699)
- Are self-disciplined and don't need live classes to stay on track
- Want adaptive AI that personalizes your study path to your weak areas
- Have prior accounting coursework or experience (the adaptive engine will skip what you know)
- Want to know exactly when you're ready to sit for the exam (ReadySCORE)
- Are a retaker who already failed sections (CPArescue program)
- Want unlimited access without paying $3,000+
Final Recommendation
This comparison isn't about one course being objectively better than the other. It's about which one fits your situation.
Becker earns a higher overall rating (4.5 vs 4.3) because it offers more features: live classes, deeper lecture content, better mock exams, stronger brand recognition, and more support options. If your firm is sponsoring the cost, Becker is a well-rounded, comprehensive choice you won't regret.
Surgent wins the value argument by a wide margin. At $799 to $1,699 with unlimited access, adaptive AI, ReadySCORE, and a full refund pass guarantee, it delivers a strong path to passing at a fraction of Becker's cost. For self-disciplined candidates with accounting backgrounds, Surgent's adaptive approach can be more efficient than Becker's linear structure. And if you've failed sections before, the CPArescue program gives you a targeted way back without re-buying a full course.
Being someone who used Becker (and failed multiple sections with it), I know firsthand that the most expensive course doesn't automatically produce the best results. The course that matches how you actually learn is the one that works. If Becker's long lectures and structured approach align with your style, it's worth the investment. If you're self-motivated and want technology that adapts to you, Surgent can get you to the same destination for significantly less.
Regardless of which course you choose, the course itself only gets you halfway. A structured study strategy and accountability system determine whether you actually pass. That's why I built Kesler CPA Review as a supplemental mentorship platform that works alongside both Becker and Surgent.
The Right Choice Depends on You
Frequently Asked Questions
It depends on what you need. Becker costs $2,499-$5,999 while Surgent costs $799-$1,699. Becker offers 90+ hours of live classes, Newt AI tutor, extensive mock exams, and strong brand recognition. Surgent counters with adaptive AI technology, ReadySCORE, unlimited access on every tier, and a full purchase price pass guarantee. If your firm is paying, Becker's extra features are worth having. If you're paying out of pocket, Surgent delivers strong results at a fraction of the cost.
Both courses offer 9,000+ multiple-choice questions. Becker provides 400-900+ task-based simulations with 2,000+ SkillBuilder video walkthroughs. Surgent offers 500+ simulations including both task-based and document review formats. The question banks are comparable in overall size.
They solve different problems. Becker's Newt is an AI-powered tutor that answers content questions in real-time ("explain this concept to me"). Surgent's ReadySCORE is a real-time score predictor that estimates how you'd perform on the actual CPA exam based on your practice performance ("Am I ready to sit?"). Surgent also has a broader Predictive AI adaptive engine that personalizes your entire study path, which Becker doesn't match.
No. Surgent does not offer live instruction. Their course is entirely self-paced, built around adaptive AI technology and 700+ bite-sized nano lectures. Becker offers 90+ hours of LiveOnline classes for Premium and above packages. If live, scheduled instruction is important to your learning style, Becker is the better fit.
Yes. Both are fully updated for CPA Evolution, which went into effect January 2024. Surgent includes all 6 sections (AUD, FAR, REG + BAR, ISC, TCP) in every tier. Becker covers the core sections plus your chosen discipline. Learn more about the CPA Exam structure here.
Becker claims 94% for students who are "Exam Day Ready" (completed specific milestones). Surgent reports 88% among students who reach a ReadySCORE of 75+. Both are conditional rates with different methodologies. No independent source verifies either claim using the same approach. The better question: which course fits your learning style well enough that you'll actually complete it?
CPArescue is Surgent's program designed specifically for CPA candidates who have previously failed one or more exam sections. It provides a targeted, adaptive study plan to address your specific weak areas without having to re-purchase a full course. Becker does not have an equivalent program.
Yes. Kesler CPA Review is designed to work alongside both Becker and Surgent, providing mentorship, accountability, and study strategy coaching that both courses lack.


