CPA Exam Changes

The new CPA licensure and CPA Exam model is a Core + Discipline model. The model starts with a robust core in accounting, auditing, and tax that all candidates will have to complete. Then, each candidate must choose a Discipline section in which to demonstrate greater skills and knowledge. Technology knowledge and skills will be tested in all sections, as it pertains to each section. Regardless of a candidate’s chosen discipline, this model leads to a full CPA license, with rights and privileges consistent with any other CPA. The Discipline section selected for testing does not mean the CPA is limited to that practice area.

The 2024 CPA Exam will retain three of the four existing core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — and add three new Discipline Exam sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).  To be eligible for licensure, a candidate must pass all three (3) core sections and one (1) of the three (3) discipline sections.

The BEC (Business Environment and Concepts) section of the CPA exam will no longer be offered beginning in 2024.  The effective application and test dates for BEC as well as all other test sections are detailed below.

Last day to apply for BEC:

            1^st time applicant                    10/01/2023

            Re-exam applicant                  11/12/2023

First day to apply for new discipline:  11/27/2023

Last day of testing:                              12/15/2023

First day of testing in 2024:                 01/10/2024