One step ahead - 2024 CPA Exam changes.

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Featured content
Student highlighting a calendar with post-it notes
Considerations when building your study plan

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

CPAs working in office
The new CPA Exam's Exposure Draft

What we learned from the Blueprint Exposure Draft about CPA Evolution.

What we learned from the Blueprint Exposure Draft about CPA Evolution.

What we learned from the Blueprint Exposure Draft about CPA Evolution.

Graph showing the evolution of the CPA content
Explained: CPA Evolution Exposure Draft

Hear it first from Becker’s Mike Potenza, as he breaks-down the Exposure Draft Blueprint.

Hear it first from Becker’s Mike Potenza, as he breaks-down the Exposure Draft Blueprint.

Hear it first from Becker’s Mike Potenza, as he breaks-down the Exposure Draft Blueprint.


Educators preparing students for Evolution

As a team of instructors, CPAs, and accounting curriculum junkies, we know what it takes to help students succeed. And we’re here to help our fellow educators prepare the next generation of accountants.

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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

Teacher in front of classroom
Helping students navigate the new CPA Exam

Educators: understand how to start preparing students for what’s to come.

July 2022

Educators: understand how to start preparing students for what’s to come.

July 2022

Educators: understand how to start preparing students for what’s to come.

July 2022

Plan Icon
Help students build a plan

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

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Educator Webinar library

Our library of videos and webinars for accounting educators, for Evolution, and beyond.

May 2022

Our library of videos and webinars for accounting educators, for Evolution, and beyond.

May 2022

Our library of videos and webinars for accounting educators, for Evolution, and beyond.

May 2022

Lecture
The new CPA Model Curriculum

Learn more about the AICPAs new model curriculum and how it will shape the future of accounting.

May 2022

Learn more about the AICPAs new model curriculum and how it will shape the future of accounting.

May 2022

Learn more about the AICPAs new model curriculum and how it will shape the future of accounting.

May 2022

A lecture hall
Bringing the CPA Evolution Model Curriculum to the classroom

A practical case study of an educator's incorporation of the model curriculum.

January 2022

A practical case study of an educator's incorporation of the model curriculum.

January 2022

A practical case study of an educator's incorporation of the model curriculum.

January 2022


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.

Student highlighting a calendar with post-it notes
Considerations when building your study plan

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

August 2023

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

August 2023

No matter where you are on your CPA Exam journey, these suggestions can help you build a gameplan for success.

August 2023

business woman following path/arrow
Make your Evolution prep plan

Changes in the CPA Exam will impact candidates differently.

July 2022

Changes in the CPA Exam will impact candidates differently.

July 2022

Changes in the CPA Exam will impact candidates differently.

July 2022

Student looking at their wristwatch with a laptop in the background
Exam Candidates: your timeline to prepare for CPA Evolution

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

A student writing down notes
Transition Policy Announced

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

Person typing on a laptop keyboard
Infrastructure changes in the CPA Exam

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

Diverse team working on a problem
What is CPA Evolution

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

March 2022

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

March 2022

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

March 2022


Administrators preparing students for Evolution

Your job is to help them do their job. We know what it takes to help colleagues and recruits become CPAs. Rely on Becker to be at your side.

Teacher in front of classroom
Helping students navigate the new CPA Exam

Firms and corporations: understand how to start preparing students for what’s to come.

July 2022

Firms and corporations: understand how to start preparing students for what’s to come.

July 2022

Firms and corporations: understand how to start preparing students for what’s to come.

July 2022

Plan Icon
Help staff build a plan

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

Learn how different candidates should plan for the changes from CPA Evolution.

July 2022

Evolution of content
Explained: CPA Evolution Exposure Draft

Hear from Becker’s Mike Potenza as he breaks-down the Exposure Draft Blueprint.

July 2022

Hear from Becker’s Mike Potenza as he breaks-down the Exposure Draft Blueprint.

July 2022

Hear from Becker’s Mike Potenza as he breaks-down the Exposure Draft Blueprint.

July 2022

Icon of person asking a question
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.


International candidates preparing for the CPA Exam

Becker has prepared more than 1 million candidates from all over the world for the CPA exam. We’ve seen our fair share of changes to the CPA Exam over the years (we were here when candidates used #2 pencils). We are here to guide you today just like we have for the last 60+ years. 

business woman following path/arrow
Make your Evolution prep plan

Changes in the CPA Exam will impact candidates differently.

July 2022

Changes in the CPA Exam will impact candidates differently.

July 2022

Changes in the CPA Exam will impact candidates differently.

July 2022

Student looking at their wristwatch with a laptop in the background
Exam Candidates: your timeline to prepare for CPA Evolution

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

Check out our CPA Exam Candidates timeline to learn how to plan for changes to the CPA Exam.

July 2022

A student writing down notes
Transition Policy Announced

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

What happens if you're not complete with every section when Evolution rolls-out?

February 2022

Person typing on a laptop keyboard
Infrastructure changes in the CPA Exam

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

What's out. What's in. Changes to the CPA Exam experience detailed.

May 2022

Icon of person asking a question
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 Exam Evolution FAQ

The right answers to the important questions.

What is the 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, there will soon be major CPA Exam changes. 

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, business analysis and reporting, or tax compliance and planning.  

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. There may be a testing black-out period for test-takers leading up to that time, however these details are not yet published.  

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 be updated to reflect the newest AICPA CPA Exam blueprint. You can rest assured that Becker will update our courses and help you prepare for the new CPA Exam once it is released. 

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. 

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. 

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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