AICPA Releases Blueprints for Redesigned CPA Exam

January 4, 2023

The American Institute of CPAs (AICPA) recently released the updated Uniform CPA Examination® Blueprints, the official document of content eligible for assessment on the CPA Exam. The Blueprints are based on the knowledge and skills required of a newly licensed CPA to meet the demands of firms, employers and clients.

The updated Blueprints are based on the CPA Evolution Core and Disciplines model, the new model for CPA licensure and the CPA Exam set to launch 2024 as part of the AICPA and National Association of State Boards of Accountancy (NASBA) joint CPA Evolution initiative to prepare CPA candidates and accounting students for the changing accounting profession.

Under the CPA Evolution licensure model, all candidates will be required to take three Core sections: Financial Accounting and Reporting, Auditing and Attestation, and Taxation and Regulation. Then, each candidate will choose a Discipline in which to demonstrate additional knowledge: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP). Regardless of a candidate’s chosen Discipline, this model leads to full CPA licensure.

In line with the importance of emerging technologies on the profession, there is an increased focus on data and technology concepts in all Core and Discipline Exam sections.

Additional new content is primarily in the ISC and TCP Discipline Exam sections. IT infrastructure, platforms and services; security, confidentiality and privacy; and considerations for System and Organization Controls engagements are included in the ISC Discipline Exam section. Personal financial planning and tax planning are assessed in the TCP Discipline Exam section.

The Blueprints are a result of the AICPA’s Practice Analysis research to align the CPA Exam to the CPA Evolution initiative and are included in its final report. The Practice Analysis collected input from a wide range of stakeholders who share an interest in preserving the strength and mission of the profession—ranging from individual CPAs to boards of accountancy, public accounting firms, individuals working in business and industry, government, and academia.

Access to the full transition policy and related webcast recordings and FAQs are available on NASBA’s website. Candidates should note that the last day of testing for all current CPA Exam sections is anticipated to be Dec. 15, 2023. The CPA Evolution-aligned CPA Exam will launch in January 2024.

For additional information, view the CPA Exam transition FAQs or email feedback@evolutionofcpa.org