CPA Evolution

Proposed changes will transform the CPA licensure model to recognize the changing skills and competencies accounting requires today.

A combined NASBA-AICPA initiative, the new model proposes a core mastery of accounting, audit, tax and technology, with the ability to deepen knowledge in one of three primary disciplines. The model is meant to enhance public protection by bringing deeper knowledge and skills to the profession.

ICN-newCPA Evolution Resource Competition

If have a great original idea for a long or short instructional exercise aligned with the CPA Evolution Model Curriculum (CPA EMC), submit it as an individual or a team to the CPA Evolution Resource Competition by October 31, 2021, and you could win $300 to $1,500. Submissions can range from case studies to course exercises to general instructional materials. 

AICPA, NASBA Launch CPA Evolution Model Curriculum

Learn more about the recommendations for accounting programs.


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Hear from AICPA and NASBA representatives in this Accounting Education Conference session.

CPA Evolution Impact

CPA Exam

  • The exam will still be no more than 16 hours, with three core sections and one discipline section.


  • Visit the Academic Resource Hub for educators.
  • The AICPA and NASBA formed joint task forces that are developing a model curriculum that will be available in June 2021.

Expected Timeline


  • Exam practice analysis
  • Model curriculum available for faculty


  • Exam Blueprint exposed for public comment


  • New exam launches

Get more info, updates, and answers to FAQs at