CPA Evolution establishes a foundation for the most important and relevant topics that all newly-licensed CPAs need to know to protect the public interest, while providing an opportunity for candidates to choose one of three disciplines. CPA Evolution is a joint effort of NASBA and the American Institute of Certified Public Accountants® (AICPA®).
Together, we created the CPA Evolution initiative.
CPA Evolution is transforming the CPA licensure model to ensure it reflects the accounting profession of today and the future. The CPA Evolution-aligned Uniform CPA Exam will launch in 2024.
The CPA Exam changes benefit you.
The coolest change in the exam is the introduction of Disciplines — you can test on a selected Discipline that aligns with your interests and strengths. New content has also been added throughout the exam to test on relevant topics of emerging technology and financial planning.
Previous iterations of the CPA Exam tested all candidates on the same four sections: Auditing and Attestation (AUD); Financial Accounting and Reporting (FAR); Regulation (REG); and Business Environment and Concepts (BEC).
With the changes, you’ll still be tested on four sections, but introducing a Discipline creates flexibility, allowing you to focus on your strengths and interests. Selecting a Discipline subject will not restrict your career prospects. In fact, it’s likely to expand your awareness of what you’d like to do post-graduation.
The breakdown:
There are three Core sections, which all candidates must take:
Auditing and Attestation
Financial Accounting and Reporting
Taxation and Regulation
Candidates select one Discipline:
Business Analysis and Reporting
Information Systems and Controls
Tax Compliance and Planning
Testing under this updated licensure model will begin in 2024. You have four hours to complete each section and not all sections need to be taken on the same day — you can schedule as you’re ready.
As the CPA Evolution-aligned CPA Exam launches in January 2024, it’s important to understand NASBA’s transition policy — some students may have started the Exam process in 2023. Don’t be discouraged!
Previously passed Exam section credits that have not expired prior to January 1, 2024, can count toward the CPA Evolution-aligned Exam — and any unexpired Exam credits on that date which would expire between January 1, 2024, and June 29, 2025, are extended until June 30, 2025. Candidates who completed AUD, FAR or REG before January 2024 will not need to take the corresponding Core section. And if you passed BEC, you would not need to take any of the three Discipline sections.
Source: NASBA
*All date are subject to change**Could be throughout the 24Q4 window
Watch this NASBA webcast to get a fuller picture of the transition. You can seek answers via the CPA Exam Transition FAQs.
TimeframeIf you’ll be ready to take the CPA Exam in 2024, mark your calendar with these test administration dates and start planning now.
CPA Exam BlueprintsAnother awesome resource: The CPA Exam Blueprint. The blueprint explains the exam content so you can confidently go into the exam. The 2024 CPA Exam Blueprints will be your go-to guide as you prepare for the CPA Exam.
CPA Exam sample testPractice makes perfect with the CPA Exam sample test. Ease pre-exam jitters and take one extra step of preparation by completing our sample test. Get familiar with the format and functionality of the CPA Exam through this partial test.
