CPA Evolution - PICPA

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.

Current Updates

  • In February 2022, NASBA released a transition policy for candidates starting the exam in 2023 but continuing to take sections after the prosed changes.
  • The Pennsylvania State Board of Accountancy is currently deciding how proposed recommendations will be implemented.

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.

Tentative Key Dates Announced


  • Dec. 15: Last day of testing for all current CPA Exam sections
  • Dec. 16 - Jan. 9, 2024: No CPA Exam scheduling (IT system conversion)


  • Jan. 10: Testing will begin

Resources for Educators & Firms

In response to feedback, the AICPA and NASBA have updated the curriculum resource to help faculty align their programs with the new Core + Disciplines licensure model created by the CPA Evolution initiative. You can find the updated resource here as well as a summary of the changes made.

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

Get more info, updates, and answers to FAQs at