CPA Evolution

The CPA Evolution initiative is transforming the CPA licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires. It is a joint effort of the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).

Illustration of the new CPA Evolution exam model: 3 core tests and 3 specialty choices
Note: Expect delays as key dates and changes begin to impact NASBA and Prometric.

Key Dates

  • Nov. 27, 2023: All candidates can begin scheduling new BAR, ISC, and TCP exam sections.
  • Dec. 15, 2023: Last day to sit for one of the current CPA Exam sections.
  • Dec. 16, 2023, to Jan. 9, 2024: No CPA Exam scheduling during IT system conversion.
  • Jan. 10, 2024: New CPA Evolution Exam testing begins.

Due to the limited testing schedule in 2024, the Pennsylvania State Board of Accountancy (along with many other state boards) has adopted an extension that allows candidates with Uniform CPA Examination credit(s) on Jan. 1, 2024, to have such credit(s) extended to June 30, 2025. The Pennsylvania State Board of Accountancy is currently deciding how other proposed recommendations will be implemented.

View NASBA Transition Policy for candidates starting the exam in 2023 but continuing to take sections after the proposed changes take effect.

CPA Evolution Impact

CPA Exam


  • Visit the Academic Resource Hub for educators.
  • The AICPA and NASBA formed joint task forces that developed a model curriculum.

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.

Get more info, updates, and answers to FAQs at