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Understand upcoming CPA exam changes

Exam launch date: January 2024

The CPA profession is always moving forward, adopting new technologies, skills and best practices. The job requirements of CPAs today are completely different from those of 10 years ago.
As the profession evolves, so are the skills necessary to be a CPA.
The AICPA and NASBA are adapting the CPA licensure model to recognize the evolving skills and competencies required of CPAs today and in the future.

2024 CPA Exam Evolution: Core-Plus-Discipline Model

The new CPA licensure model requires CPA candidates to be skilled in accounting, auditing and tax. These sections will remain as core, required subjects. Technology questions will be spread throughout these sections.

In addition to the core exam sections (accounting, auditing and tax), CPA candidates will need to select and pass one of the following three discipline sections:
  • Business Analysis and Reporting (BAR) – Assurance or advisory services, financial statement analysis and reporting, technical accounting, and financial and operations management
  • Information Systems and Controls (ISC) – Assurance or advisory services related to business processes, information systems, information security and governance, and IT audits
  • Tax Compliance and Planning (TCP) – Advanced individual and entity tax compliance.


Does the discipline I choose impact my license?

No. The CPA license issued will be the same regardless of the discipline the candidate passes.

When do the 2024 exam changes take effect? 

At this time, students will take the new exam starting Jan. 1, 2024. The 18-month rule remains in effect for all exam sections.

What will the format be like in the new CPA exam?

The exam is expected to remain in the four-section, 16-hour format.

Transition Policy for 2024 CPA exam

Candidates who have credit for AUD, FAR, or REG on the current CPA exam will not need to take the corresponding new core section of AUD, FAR, or REG on the 2024 CPA exam. Candidates who have credit for BEC on the current CPA exam will not need to take any of the three discipline sections.
The exam transition strategy strives to make it as easy for candidates to migrate from portions of the old exam to the evolved exam.


Contact the MNCPA membership team at 952-831-2707 or with questions about the CPA exam.