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What changes are being made to the CPA exam in 2024?

Big changes are coming to the US CPA exam in January 2024 (estimated)! The changes are being led by the AICPA and NASBA. The project is being referred as the “CPA Evolution”! Don’t worry, Universal CPA has already began to develop materials for the proposed changes!

The proposed 2024 CPA exam changes will follow a new “Core Plus Discipline Model”. According to the official website, the model starts with a deep and strong core in accounting, auditing, tax and technology that all candidates would be required to complete.

Then, each candidate would choose a discipline in which to demonstrate deeper skills and knowledge. The anticipated disciplines include tax compliance and planning, business analysis and reporting, and information systems and controls.

Obtained from cpaevolution.org

Regardless of chosen discipline, this model leads to full CPA licensure, with rights and privileges consistent with any other CPA. A discipline selected for testing would not mean the CPA is limited to that practice area.

According to the AICPA and NASBA, candidates currently studying should plan to take the exam prior to January 2024. A transition plan will be developed for candidates who have started, but not completed, the CPA Exam process by January 2024.

Learn more at the official CPA Evolution website.


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