One step ahead - 2024 CPA Exam changes.

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How to prepare for the CPA Evolution
Free CPA Evolution Guide

Our CPA experts have compiled the complete and ultimate guide to CPA Evolution so you can be informed and make the best possible CPA Evolution study plans.

Our CPA experts have compiled the complete and ultimate guide to CPA Evolution so you can be informed and make the best possible CPA Evolution study plans.

Our CPA experts have compiled the complete and ultimate guide to CPA Evolution so you can be informed and make the best possible CPA Evolution study plans.

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Important news on CPA Evolution

NASBA announced a tentative transition timeline leading up to the launch CPA Evolution in January 2024.

NASBA announced a tentative transition timeline leading up to the launch CPA Evolution in January 2024.

NASBA announced a tentative transition timeline leading up to the launch CPA Evolution in January 2024.

CPA Evolution discipline race
Choosing your discipline section

When CPA Evolution takes effect in January 2024, CPA Exam candidates will need to select one discipline exam section. 

When CPA Evolution takes effect in January 2024, CPA Exam candidates will need to select one discipline exam section. 

When CPA Evolution takes effect in January 2024, CPA Exam candidates will need to select one discipline exam section. 


Candidates preparing for the CPA Exam

Becker has seen it’s fair share of changes to the CPA Exam over the years (we were here when candidates used #2 pencils). And through our 60+ years, we’ve prepared 1 million+ candidates for the exam.

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Important BEC Dates

Plan ahead with these important dates BEC application and testing dates based on your jurisdiction.

May 2023

Plan ahead with these important dates BEC application and testing dates based on your jurisdiction.

May 2023

Plan ahead with these important dates BEC application and testing dates based on your jurisdiction.

May 2023

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BEC Deep Dive Workshops

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

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Why take BEC Now?

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

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Big CPA Exam Review enhancements coming soon

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

CPA student studying
The best order to take the CPA Exam

What section do you take first? Use this guide to plan your prep. Regardless of where you are at or when you start, take BEC in 2023.

March 2023

What section do you take first? Use this guide to plan your prep. Regardless of where you are at or when you start, take BEC in 2023.

March 2023

What section do you take first? Use this guide to plan your prep. Regardless of where you are at or when you start, take BEC in 2023.

March 2023

CPA Evolution timeline
CPA Exam Transition Timeline

This asset includes important dates as the CPA Exam transitions including: exam application deadlines, last day of testing in 2023, first day of testing in 2024 and tentative testing schedule/score release windows in 2024.

January 2023

This asset includes important dates as the CPA Exam transitions including: exam application deadlines, last day of testing in 2023, first day of testing in 2024 and tentative testing schedule/score release windows in 2024.

January 2023

This asset includes important dates as the CPA Exam transitions including: exam application deadlines, last day of testing in 2023, first day of testing in 2024 and tentative testing schedule/score release windows in 2024.

January 2023


Educators and Firm/Corporation Administrators

As a team of instructors, CPAs, and accounting curriculum junkies, we know what it takes to help students succeed. And with the relationships with accounting firms, corporations, and universities, we stand committed to helping your students, staff and recruits become CPAs. Lean on Becker for all things CPA Evolution.

Two co-workers giving each other a fist bump
BEC Deep Dive Workshops

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

Check out this new live, virtual five class option to help you master the most complex concepts in the BEC exam.

April 2023

Take BEC now. Illustration of student in front of laptop studying
Why take BEC Now?

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

Check out the best reasons for crossing BEC off your to-do list before CPA Evolution including an offer for FREE BEC ExamSolver!

March 2023

Diverse team working on a problem
What is CPA Evolution

Understand the foundation of the CPA Evolution, what to expect and when.

January 2023

Understand the foundation of the CPA Evolution, what to expect and when.

January 2023

Understand the foundation of the CPA Evolution, what to expect and when.

January 2023

Leadership businessman on ladder looking to horizon
Big CPA Exam Review enhancements coming soon

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

See what will make Becker’s CPA Exam Review even better in Fall 2023 ahead of CPA Evolution.

March 2023

Illustration of a teacher on a monitor instructing two students
Supplemental curriculum for the classroom

Becker’s extensive library of continuing education helps educators prepare themselves and their students for what’s next.

July 2022

Becker’s extensive library of continuing education helps educators prepare themselves and their students for what’s next.

July 2022

Becker’s extensive library of continuing education helps educators prepare themselves and their students for what’s next.

July 2022

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Have Evolution questions?

Don’t sweat. Connect with a Becker expert to get your Evolution questions answered.

Don’t sweat. Connect with a Becker expert to get your Evolution questions answered.

Don’t sweat. Connect with a Becker expert to get your Evolution questions answered.

Expert Insights

Becker’s Michael Potenza, CPA and attorney, connects with education experts to discuss what students might encounter on a future CPA Exam with the rollout of the new model curriculum for CPA Evolution.

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Financial Data Analytics and Advanced Data Analytics

Becker's Mike Potenza; Jose Lineros, clinical assistant professor at the University of North Texas; and Matthew Sargent, assistant professor at the University of Texas, Arlington, participate in an informative discussion of personal finance and taxation.

Becker's Mike Potenza; Jose Lineros, clinical assistant professor at the University of North Texas; and Matthew Sargent, assistant professor at the University of Texas, Arlington, participate in an informative discussion of personal finance and taxation.

Becker's Mike Potenza; Jose Lineros, clinical assistant professor at the University of North Texas; and Matthew Sargent, assistant professor at the University of Texas, Arlington, participate in an informative discussion of personal finance and taxation.

Critical Thinking

Becker's Mike Potenza and Angie Brown, senior director of product management, discuss the relevance of critical thinking, a topic in the Model Curriculum.

Becker's Mike Potenza and Angie Brown, senior director of product management, discuss the relevance of critical thinking, a topic in the Model Curriculum.

Becker's Mike Potenza and Angie Brown, senior director of product management, discuss the relevance of critical thinking, a topic in the Model Curriculum.

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Personal Financial Advisory and Methods of Taxation

Hear what Becker's Mike Potenza and Kenton J. Klaus, a faculty member at DePaul University and retired partner at Deloitte, have to say about personal financial advisory and methods of taxation.

Hear what Becker's Mike Potenza and Kenton J. Klaus, a faculty member at DePaul University and retired partner at Deloitte, have to say about personal financial advisory and methods of taxation.

Hear what Becker's Mike Potenza and Kenton J. Klaus, a faculty member at DePaul University and retired partner at Deloitte, have to say about personal financial advisory and methods of taxation.

Technology and Digital Acumen

Dr. David Wang, an award-winning professor in both teaching and research, and president of American Accounting Association Midwest Region in 2020, discusses how two hot topics, Technology and Digital Acumen, will impact CPA Exam-takers.

Dr. David Wang, an award-winning professor in both teaching and research, and president of American Accounting Association Midwest Region in 2020, discusses how two hot topics, Technology and Digital Acumen, will impact CPA Exam-takers.

Dr. David Wang, an award-winning professor in both teaching and research, and president of American Accounting Association Midwest Region in 2020, discusses how two hot topics, Technology and Digital Acumen, will impact CPA Exam-takers.

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CPA Evolution Blueprint takeaway webinar
Evolution news and resources

Industry resources

CPA Evolution in the news

Industry resources

CPA Evolution in the news

Industry resources

CPA Evolution in the news

Industry NEws

CPA Exam Evolution FAQ

The right answers to the important questions.

What is CPA Evolution?

Accounting has evolved over time. CPA Evolution is a joint effort between the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) that aims to evolve the profession’s licensure model to reflect the technological and data analytics skills and knowledge CPAs increasingly need in today’s marketplace. In short, CPA Evolution addresses those changes with structural and content changes to the CPA Exam effective January 1, 2024.

What is changing on the 2024 CPA Exam?

The CPA Exam in 2024 is moving to a Core-Plus-Discipline Model which requires candidates to be skilled in a core base of accounting, auditing, and tax as well as one discipline section. For the discipline section, candidates choose between Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).  For a detailed explanation of more exam changes for CPA Evolution watch this video.

Is the CPA Exam getting harder?

The CPA Evolution initiative is reengineering the CPA licensure module to acknowledge the shift in the skills and competencies needed in the current and future practice of accounting.  The new CPA exam will focus on topics that are more relevant in today’s environment which is not necessarily easier or harder but different.  If you focus your studies and prepare for the new exam, Becker will be there to support you along your journey.  

Why is the CPA Exam changing?

The CPA Exam is changing to address the need for newly licensed CPAs (nlCPAs) to be more prepared to perform accounting tasks and services that involve the use of technology and data analytics. By preparing nlCPAs in basic and advanced accounting practices, as well as in technology and analytics, nlCPAs will be positioned to be successful throughout their careers in the accounting profession. 

When does the CPA Exam change?

The CPA Exam changes are slated to be updated beginning January 1, 2024. NASBA announced a transition timeline for test takers, a test administration schedule and a score release timeline for CPA Evolution.

Transition Timeline

  • November 15, 2023 - NASBA will stop processing BEC exam applications
  • November 22, 2023 - NASBA will start processing applications for the new discipline sections (BAR, ISC, and TCP)
  • December 15, 2023 - Last day of testing in 2023 for ALL sections (AUD, BEC, FAR, and REG)
  • January 10, 2024 - First day of testing for all CPA Evolution sections. 

For more information on transition, test administration schedule and score release timeline, check out this blog.

When will Becker release the new CPA Exam study material? Will my Becker CPA Review course materials update to reflect the changes in the CPA Exam and updates from the CPA Evolution?

Becker CPA Course Review materials will update in early fall 2023. We aren't just updating content but rolling out a new and improved Becker CPA Exam Review experience using student feedback. 

Becker students will have full access to both the 2023 exam materials as well as the Evolution exam content, both of which will match their respective AICPA blueprints. Students will easily be able to select the version of content they need based on when they plan to test.

So whether you are a current Becker student or plan to do so soon, rest assured that you will have everything you need to pass the CPA Exam now and in 2024 at no extra cost. AND this update and transition will happen seamlessly. We are committed as always to helping you pass the CPA Exam like we have for over 60 years! 

How many sections will the core CPA Exam contain starting in 2024?

The new CPA Exam will include three Core Exams. CPA candidates must pass all three:  

  1. Financial Accounting and Reporting (FAR) 

  1. Audit and Attestation (AUD) 

  1. Tax and Regulation (REG) 

 

The CPA Exam will also include three Discipline Exams. CPA candidates must pass just one of the three: 

  1. Business Analysis and Reporting (BAR) 

  1. Information and System Controls (ISC) 

  1. Tax Compliance and Planning (TCP) 

 

Students can sit for the exams in any order, they can even take the discipline exam before the core exams. Once a student passes their first section of the exam, they still have 18 months to pass the remaining three exams. 

Students that pass BEC on the current CPA Exam and have credit still on January 1, 2024 will not be required to take a Discipline section. As such, our recommendation is to finish BEC prior to December 15, 2023 (the last day of testing for all sections in the calendar year).

NASBA has release a Transition Policy which provides guidance for students who take some exams prior to CPA Evolution and some exams after the launch of CPA Evolution. 

The AICPA and NASBA have also recommended that each jurisdiction adopt the following CPA Exam Credit Extension policy: "Any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025." This means that any candidate who has passed at least one section of the CPA Exam and still has credit for that exam on January 1, 2024 will have until June 30, 2025 to pass all remaining sections of the CPA Exam without losing credit for any section passed. Many, but not all jurisdictions have already adopted this Credit Extension policy. To check your state/territory status please visit NASBA's website.

If you have additional questions about the new CPA Exam or the NASBA Transition Policy, please contact us at questions@becker.com.  

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