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.

Upcoming Webinars

AICPA Faculty Hour: CPA Evolution Resources - Part I

Friday, Jan. 28, 2:00 p.m. - 3:30 p.m.

Meet the winners of the 2021 CPA Evolution Resource Competition as they present their cases to help you teach new topics in your classrooms. “Fixed Assets – A Logical and Visual Analysis” is a winner of the long-case category. This activity allows students with knowledge of fixed assets and related calculations to learn and practice several aspects of financial data analytics. “Superstore Memo” is the honorable mention in the short-case category. Using the Sample-Superstore workbook available with the academic license for Tableau, students communicate their observations from visualizations and formulate questions for Superstore’s director of sales and marketing.

What You Need to Know about CPA Exam Evolution

Monday, Feb. 7, 12:00 p.m.

Join Ryan Hirsch, senior director, higher education strategy, with Surgent, to hear more about the CPA Exam changes coming in 2024. In this session, you will learn how/if these changes will impact your journey toward becoming a CPA. Learn how the content and structure of the exam are evolving so you can make sure you are adequately prepared to pass each section.

The AICPA and NASBA publish updates to CPA Evolution Model Curriculum

In response to feedback, the AICPA and NASBA have updated the curriculum resource that was launched in June 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.

New CPA Now Blog Post

The 2024 CPA Exam Evolution: A Welcomed Change

CPA Evolution Impact

CPA Exam

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

Education

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

2021

Exam practice analysis
Model curriculum available for faculty

2022

Exam Blueprint exposed for public comment

2024

New exam launches

Resources for Educators & Firms

AICPA Academic Resource Hub

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