When CPA Evolution formally launches in 2024, though, the exam will shift to a core-plus-disciplines model. Candidates will need to have a strong set of core skills (namely, accounting, auditing, tax and technology) as well as one of three primary disciplines: tax compliance and planning, business reporting and analysis, and information systems and controls.
Task force members who developed the curriculum will give in-depth presentations, walking through emerging topics and learning objectives while also addressing how accounting programs might prepare students for the tax compliance and planning, business reporting and analysis, and information systems and controls disciplines.
“Through the CPA Evolution initiative, we are transforming the CPA licensure model to better reflect the changing skills, competencies and technological knowledge required of CPAs,” said Sue Coffey, CEO – Public Accounting at the AICPA. “The new CPA Evolution Model Curriculum provides educators with a roadmap to assure the next generation of students is ready to tackle the changing demands of the profession.”