CPA

What Is CPA Evolution?

January 7, 2026

5 min read

“The only constant is change,” goes the saying. Well, what’s true of life is also true of the accounting profession. And to keep up with technological changes, the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) periodically update both the CPA Exam and the competencies Certified Public Accountant candidates are expected to know.

The AICPA Governing Council and the NASBA Board of Directors officially implemented the new CPA Exam in 2024, called CPA Evolution. While you may be asking, "What is CPA Evolution?" there isn't a short answer. Let's look at some of the background that motivated the exam updates, as well as what changed with the launch in 2024.

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Why Did the CPA Exam Change?

In 2019, an AICPA research report¹ had some interesting – and for accountants, unsettling – findings. It found that accounting firms were hiring fewer actual accountants in favor of those with non-accounting backgrounds with competencies in technology. This shift reflected the increase in automation for routine accounting tasks and the need organizations have to leverage data and invest more resources into analysis and analytics.

AICPA and NASBA then ran a gap analysis to determine what in-demand and necessary competencies accounting graduates were lacking. They discovered that college and university accounting departments were not sufficiently teaching particular skills. Though two-thirds of accounting departments teach data analytics and IT audit, the survey found that very few teach increasingly important competencies like cybersecurity, IT governance, or Systems and Organization Control engagement.

This showed that people with accounting degrees had become less relevant to CPA firms, who seek professionals who can help bridge this skills gap. But obviously, the ideal is to have accountants who are competent in the skills of the future, and that’s where CPA Evolution was born.

What Is CPA Evolution?

CPA Evolution is the name of the CPA Exam that launched in January 2024 to reflect the significant changes made to the exam. While the CPA Exam Blueprint provides more in-depth coverage of the changes, let's look at the major structural and content changes.

Greater Emphasis on Technology

The exam now has a greater focus on the role of technology across the core competencies of Accounting, Audit, and Tax. This ensures that all CPA candidates have exposure to and knowledge of essential tech skills. Audit features the heaviest emphasis on these tech topics.

Addition of Disciplines

The exam post-CPA Evolution went from four traditional sections (BEC, FAR, AUD and REG) to requiring three Core Exams (FAR, AUD and REG) and choosing one of three Disciplines. The three new Disciplines are:

Information Systems and Controls (ISC)
Business Analysis and Reporting (BAR)
Tax Compliance and Planning (TCP)

Find out which Discipline is right for you with our 4-Question Quiz!

Is the New CPA Exam Harder?

Not necessarily. It's not that CPA Evolution intended to make the exam harder than the previous version; it simply aimed to better prepare you for the skills and competencies needed in modern accounting. Also, by choosing your own Discipline, you now have more specialized and valuable knowledge in your career track.

How Do I Prepare for the New CPA Exam?

For students, preparation is the key to successfully passing CPA Evolution, specifically ensuring you block out time to study and have the right materials and resources. At Becker, our entire CPA Exam Review is aligned with the latest CPA Exam blueprints. This includes full exam prep for each Discipline, as well as updated textbooks and lecture videos to reflect every change to Core sections.

Discover the best order to take the CPA Exam sections based on your Discipline

For instructors, this means studying the existing model curriculum and adapting your courses accordingly to reflect the new competencies. The model curriculum has been designed by a task force of educators, regulators, and practitioners to serve as a roadmap that will help evolve accounting education to include the skills and competencies needed by CPAs.

Explore the Latest CPA Exam

Our FREE CPA Exam Guide outlines the entire CPA Evolution format, sections, topics covered, and more. Get insights into preparing for and taking the CPA Exam, and plan your path to CPA success!