2024 CPA Exam

CPA Evolution

Universal  CPA Review has prepared a comprehensive CPA Exam guide to help you prepare for the 2024 CPA Exam changes.

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Downloadable CPA Evolution eBook cover displaying the title 'Comprehensive Guide to CPA Evolution'.

What Is CPA Exam Evolution?

Well, it’s official. The AICPA has launched 2024 CPA Exam (or CPA Evolution) exam format.

As someone who’s been navigating CPA exam content for over a decade, I’ve witnessed the evolution of the CPA Exam firsthand. Let me tell you, there hasn’t been this big of a change to the CPA licensure model in quite some time. The AICPA has made it abundantly clear that the 2024 CPA Exam format aims to modernize the exam, and better prepare the next generation of CPAs for the new set of challenges being faced in today’s accounting profession.

The whole purpose of the CPA evolution is to transform the CPA licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. Based on feedback from stakeholders across the profession, new CPAs will need to enhance their knowledge and skill sets in the following areas:

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How will the CPA evolution Impact CPA candidates?

Under the old CPA licensure model, CPA candidates are required to pass four individual sections (AUD, BEC, FAR, and REG) within an 18-month window. Under the CPA Evolution, the licensure model is switching to a CORE + Discipline model. CPA candidates will be required to pass three CORE sections (AUD, FAR, and REG), as well as one discipline. Candidates will choose one of the three disciplines offered (learn more below). In summary, BEC is being replaced by three disciplines (BAR, ISC, and TCP), and a CPA candidate must still pass 4 individual sections to pass the CPA exam. In order to pass the CPA Exam you need to have the best CPA review course that aligns with how you learn.  

Core CPA Exams

The three Core CPA Exams will still contain three required exams from previous years. However, some changes have been made to the new CPA Exam blueprint for these three sections. 

Child writing 'about the CPA core exams' on a chalkboard to illustrate key points for the CPA Evolution core exams that will be tested

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) exam evaluates a candidate’s ability to audit financial statements, understand the entity’s environment, and assess risk in accordance with AICPA standards. The AUD CPA Exam will test a CPA candidate’s knowledge on some of the following topics: