2024
CPA EXAM
EVOLUTION
EVERYTHING YOU NEED TO KNOW
,Contents
03 Introduction
04 The 2024 CPA Exam: Core-Plus Discipline Model
09 How Were These Changes Determined?
11 What's Next: 2024 Evolution Timeline
13 Transition Policy & CPA Exam Pathways
17 Exam Order Recommendation
19 How UWorld Roger CPA Review is
Setting You Up for Success
20 Frequently Asked Questions (FAQs)
22 Additional Resources
, Introduction
Newly licensed CPAs must the entire CPA Exam to align with the
aforementioned skillsets needed of newly
acquire the appropriate licensed CPAs (nlCPAs). This new version of
knowledge and skill sets to the CPA Exam is expected to roll out to CPA
candidates by January 2024.
meet the needs of the
accounting profession. Read on to learn more about what the new
version of the CPA Exam entails and how
The CPA profession is always moving we’re preparing candidates for success no
forward, adopting new technologies, new matter when they plan to sit.
skills, and new best practices. The job
requirements of most CPAs today are
completely different than 20 years ago. CPAs Compared to 1980, today there are:
are now required to perform more advanced
3X
tasks and contribute to increasingly complex
projects earlier in their accounting careers. As many pages in the
Internal Revenue Code.
Therefore, as the profession continues to
evolve, so must the steps to licensure – the
most important of which is the CPA Exam.
The CPA Exam must remain relevant as a
measure of the knowledge and skills CPAs
must have in order to practice their
4X As many
accounting standards.
profession more efficiently and effectively –
especially in a technology-driven
5X
marketplace. As many
auditing standards.
In response to this recognition, the American
Institute of CPAs (AICPA) and the National
Image source: AICPA
Association of State Boards of Accountancy
(NASBA) agreed to move forward with what
is known as the CPA Evolution initiative. This
is the process of updating and restructuring
03 Introduction
CPA EXAM
EVOLUTION
EVERYTHING YOU NEED TO KNOW
,Contents
03 Introduction
04 The 2024 CPA Exam: Core-Plus Discipline Model
09 How Were These Changes Determined?
11 What's Next: 2024 Evolution Timeline
13 Transition Policy & CPA Exam Pathways
17 Exam Order Recommendation
19 How UWorld Roger CPA Review is
Setting You Up for Success
20 Frequently Asked Questions (FAQs)
22 Additional Resources
, Introduction
Newly licensed CPAs must the entire CPA Exam to align with the
aforementioned skillsets needed of newly
acquire the appropriate licensed CPAs (nlCPAs). This new version of
knowledge and skill sets to the CPA Exam is expected to roll out to CPA
candidates by January 2024.
meet the needs of the
accounting profession. Read on to learn more about what the new
version of the CPA Exam entails and how
The CPA profession is always moving we’re preparing candidates for success no
forward, adopting new technologies, new matter when they plan to sit.
skills, and new best practices. The job
requirements of most CPAs today are
completely different than 20 years ago. CPAs Compared to 1980, today there are:
are now required to perform more advanced
3X
tasks and contribute to increasingly complex
projects earlier in their accounting careers. As many pages in the
Internal Revenue Code.
Therefore, as the profession continues to
evolve, so must the steps to licensure – the
most important of which is the CPA Exam.
The CPA Exam must remain relevant as a
measure of the knowledge and skills CPAs
must have in order to practice their
4X As many
accounting standards.
profession more efficiently and effectively –
especially in a technology-driven
5X
marketplace. As many
auditing standards.
In response to this recognition, the American
Institute of CPAs (AICPA) and the National
Image source: AICPA
Association of State Boards of Accountancy
(NASBA) agreed to move forward with what
is known as the CPA Evolution initiative. This
is the process of updating and restructuring
03 Introduction
