AICPA and NASBA Launch CPA Evolution Model Curriculum

June 18, 2021

The AICPA and the National Association of State Boards of Accountancy (NASBA) recently launched the CPA Evolution Model Curriculum (CPAEMC), a recommended blueprint for college and university accounting programs to align with CPA Evolution, the new CPA licensure model expected to go into effect in 2024.

Under the CPA Evolution model, CPA Exam candidates will take three Core sections in accounting, audit and tax/regulation. All three sections will acknowledge how technology has impacted these areas. They will then take an Exam section in their choice of one of three Disciplines: tax compliance and planning (TCP), business analysis and reporting (BAR) or information systems and controls (ISC). The AICPA anticipates the new Exam based on this model will launch in 2024.

Task forces of educators and practitioners, representing schools and employers of all sizes from across the United States, studied learning objectives from the most recent CPA Exam Blueprints and results from the most recent practice analysis to develop the CPAEMC. Their goal was to include the topics that new accounting hires most needed to know during their first two years of employment. The CPAEMC includes an increased emphasis on technology to reflect the trends in practice today.

The AICPA will continue to provide educators with resources they can use to help implement the CPAEMC at their schools. For more information, visit EvolutionofCPA.org.