AICPA and NASBA Publish Revised CPA Evolution Model Curriculum

November 19, 2021

The AICPA and NASBA recently published a revised CPA Evolution Model Curriculum (CPAEMC) in response to feedback from members of the profession who have used the curriculum resource published earlier in the year.

More than 40 volunteer subject-matter experts worked to develop the original resource, which has been downloaded over 3,500 times since June. The goal of the curriculum resource is to assist faculty who are interested in transitioning their accounting programs to reflect the new CPA Evolution Core + Disciplines CPA licensure model.

The AICPA and NASBA conducted surveys of faculty and firms to assess the impact of the resource and learn how it could be enhanced. Suggestions focused on improving the clarity of some topics and learning objectives and including more in-depth information on certain areas. The updated resource takes into account the feedback and includes more in-depth coverage of specialized areas that had not been previously discussed or considered.

Some of the feedback questioned the reason business law was not covered in the resource. The AICPA and NASBA clarified that the curriculum resource is intended to cover content that is generally not addressed through business prerequisites - such as business law, principles of financial and managerial accounting, economics, and finance - and stated they will continue to emphasize this feature of the curriculum moving forward.

Another topic addressed in the feedback was technology. The original resource noted where technology could be added to the coverage of topics but did not recommend any specific technological applications that faculty should be teaching. In the surveys, faculty requested clarification on specific applications. The AICPA and NASBA responded that the curriculum does not go into detail on this issue because technologies are rapidly changing, and specific technologies used will vary by industry and discipline. They recommend students have a reasonable understanding of technological trends and applications and how they impact services such as audit, tax and accounting.

The AICPA will continue to provide educators with resources they can use to help implement the CPAEMC at their schools. A Blueprint is expected to be issued for public comment in mid-2022 and finalized in early 2023. For more information, visit EvolutionofCPA.org.