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AICPA Releases Blueprints for 2024 CPA Exam, Aligned With New Licensure Model

S.J. Steinhardt
Published Date:
Jan 5, 2023

CPA Evolution model image March 2021-240

The AICPA released its latest Uniform CPA Examination Blueprints, the official document of content that will be eligible for assessment on the exam in 2024.

The blueprints outline the knowledge and skills that will be required to lead to full CPA licensure under the new model that is launching in 2024 as a result of the AICPA and National Association of State Boards of Accountancy (NASBA)’s joint CPA Evolution initiative. The blueprints, and the accompanying Practice Analysis Final Report, will become effective on Jan. 1, 2024.

“The CPA Evolution model is transforming the Public Accountant (CPA) licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future,” the executive summary of the Practice Analysis Final Report states. “Exponential growth in new rules, concepts, and standards, along with changes in the roles and responsibilities of newly licensed CPAs (nlCPAs), have caused the body of knowledge required of nlCPAs to grow. The CPA Evolution Licensure Model (CPA Evolution) establishes a foundation for the most important and relevant topics that all nlCPAs need to know to protect the public interest while providing an opportunity for candidates to choose one of three Disciplines ” to demonstrate additional knowledge.

The new exam will consist of three core sections: Financial Accounting and Reporting, Auditing and Attestation, and Taxation and Regulation, plus one of the three disciplines: Business Analysis and Reporting, Information Systems and Controls, and Tax Compliance and Planning. 

In addition to more emphasis on data and technology concepts in all core and discipline exam sections, the exam will contain new content in the Information Systems and Controls section (such as IT infrastructure, platforms and services; security, confidentiality and privacy; and considerations for System and Organization Controls (SOC) engagements) and in the Tax Compliance and Planning section (such as personal financial planning and tax planning).

"The CPA exam has evolved to align with a digital-driven marketplace, and that means a greater emphasis on technology and analytical skills," said Susan Coffey, CEO of public accounting at the AICPA, in a statement reported by Accounting Today. “Through CPA Evolution, new exam candidates will gain the skills and competencies they need to better meet the public's, clients' and employers' needs. Candidates will also have the flexibility to choose their preferred area of focus within the multitude of career paths available in the profession."