I had the honor and privilege to participate with practitioners, tax faculty and AICPA exam staff recently to work on a model curriculum that ties to the next version of the CPA exam, referred to as CPA Evolution. The purpose of the revision is to better reflect how CPAs operate in today’s global, digital environment where accounting, audit, tax compliance and planning, and technology are all important.
The exam will have a core that everyone takes with a foundation of accounting, audit, tax, business law, ethics and technology. Then prospective CPAs take one of three discipline exams:
- Tax compliance and planning
- Information systems and controls
- Business analysis and reporting
This exam is expected to launch in 2024.
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