Important news on CPA Evolution and the 2024 CPA Exam schedule
The 2024 CPA Exam has brought significant changes from previous years' exams. We're providing an overview of these changes and what this means for you as well as sharing the CPA Exam schedule and score release information so you can plan your year ahead.
An overview of CPA Evolution
Beginning in January 2024, The AICPA Governing Council and the NASBA Board of Directors launched a new CPA Exam called CPA Evolution. CPA Evolution was designed to eliminate current knowledge gaps in the profession and help newly licensed CPAs keep pace with the evolving business landscape, regulatory environment, and technological advancements.
Take a closer look: What is CPA Evolution?
Instead of the CPA Exam consisting of four sections that all candidates had to take, the new CPA Exam now requires candidates to pass three Core Exams and choose one of three Disciplines, which focuses on the knowledge and skills CPAs need within a specialization.
|CPA Exam structure
|Old CPA Exam (Before 2024) Sections
|CPA Evolution (2024 CPA Exam and beyond)
|Financial Accounting and Reporting (FAR)
|Core: Financial Auditing and Reporting (FAR)
|Auditing and Attestation (AUD)
|Core: Auditing and Attestation (AUD)
|Core: Taxation and Regulation (REG)
|Business Environment and Concepts (BEC)
|Discipline: Business Analysis and Reporting (BAR)
|Discipline: Information Systems and Controls (ISC)
|Discipline: Tax Compliance and Planning (TCP)
With these changes to the CPA Exam format, the scoring structure as well as the CPA Exam schedule and score release dates changed as well.
2024 CPA Exam Schedule
In addition to the changes to the exam itself, the CPA Exam schedule changed to reflect different testing dates for Core sections and Disciplines.
|Core test dates
|Core score release dates
|Discipline test dates
|Discipline score release dates
|January 10 - March 26
|January 10 - February 6
|April 1 - June 25
|April 20 to May 10
|July 1 - September 25
|July 1 - July 31
|October 1 - December 26
|October 1 - October 31
It is important to take note of the following aspects of the 2024 CPA Exam schedule:
- Testing for the discipline sections of the exam (BAR, TCP and ISC) will only be available for approximately one month of each calendar quarter.
- There will be a limited number of score release dates because the AICPA will need more time to evaluate and score the new exams.
- All dates are subject to change
- Q4 2024 Core test score release dates could be throughout the Q4 window. More information will be released at a later date.
Unexpired Uniform CPA Exam credits
As of December 19, 2023, all jurisdictions have approved and adopted a Credit Extension policy that states that any CPA candidate with Uniform CPA Examination unexpired credits on January 1, 2024, will receive an extension until June 30, 2025.
This means that any candidate who has passed at least one section of the CPA Exam before the CPA Evolution transition will be given an 18-month extension of credit and will have until June 30, 2025, to pass all remaining sections of the CPA Exam without losing credit for any section passed before the end of 2023.
Also, all jurisdictions are currently considering an extension of the 18-month credit window to 30 months. The exam tracker within our CPA Exam Review will reflect these extensions when all states come to a decision.
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