The complete and

ultimate guide to

Next
Table of contents
What is CPA Evolution?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

What’s changing? A comprehensive guide to structural and content changes . . . . . . 3

How does this impact you? A breakdown of changes and important

dates by licensing jurisdictions. . . . . . . . . . . . . . . . . . . . . . . . . . . 14

How to develop your CPA Exam study plan with these changes in mind . . . . . . . . 16

Changes to the Becker CPA Exam Review courses to support you

through CPA Evolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

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What is CPA Evolution?
As the saying goes, “The only constant is Why is the CPA Exam changing? The result: people with accounting degrees
change.” Well, what’s true of life in general have become less relevant to CPA firms. They
is also true of the accounting profession. In 2019, an AICPA research report had some needed professionals who could bridge this
interesting—and for accountants, unsettling skills gap, which explains their pivot to looking
The relentless march of technological
—findings. In short, accounting firms were beyond the accounting profession. But of
advancement means accountants can never course, the ideal is to have accountants who
rest on their laurels in confidence that their hiring fewer actual accountants. Instead,
are competent in the skills of the future.
current skills will be enough. they were hiring people with non-accounting
backgrounds who had special competencies This is why the CPA Exam is changing, and it’s
This truism is why the National Association of related to technology. This reflects a broader where CPA Evolution comes in.
State Boards of Accountancy (NASBA) and trend: as more traditional accounting
the American Institute of Certified Public tasks become automated, the role of the What is changing on the CPA Exam?
Accountants (AICPA), the organizations accountant shifts toward leveraging data and
responsible for the CPA Exam curriculum, being fluent in tools for analyzing that data. As of January 2024, the new CPA Exam will include
periodically update both the exam and the both structural and content changes. All changes
competencies that accounting instructors are In a subsequent gap analysis that identified are detailed in the AICPA Exposure Draft. The exam
expected to teach aspiring CPAs. in-demand and necessary competencies will have a greater focus on the role of technology
accounting graduates lack, AICPA and across the core competencies of Accounting,
Recently, the AICPA Governing Council NASBA discovered that college and university Audit and Tax, and it will help ensure that all
and the NASBA Board of Directors voted to accounting departments are not sufficiently accountants taking the CPA Exam will have some
advance an initiative, CPA Evolution, that teaching these technology-focused skills. exposure to vital tech skills, with Audit covering
will implement a new CPA Exam by 2024, Though two-thirds of accounting departments those tech topics most heavily.
with the core competencies of accounting teach data analytics and IT audit, relatively
being augmented by new skills that aspiring few, the survey found, teach increasingly One major change to the exam is the addition
accountants will need to succeed in coming important competencies like cybersecurity, of three “discipline” tracks: Information
years. Instructors will have to pay close IT governance, or Systems and Organization Systems and Controls (ISC), Business Analysis
attention, not just to this initiative, but to the Control engagement. and Reporting (BAR) and Tax Compliance and
underlying reason for the necessary changes. Planning (TCP). Here is a resource to help you
choose your CPA Exam discipline based on your
strengths and interests.

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How do I prepare for the new CPA Exam?

It’s never too early to start your preparation. No matter your stage in the journey, Becker can help you develop your plan for overcoming the exam.

Graduating college after 2023

Study the new Choose a Discipline. Prepare to take

exam structure. exam post-Evolution. At a glance, students who graduate in 2024 or later, or non-
traditional candidates who have not yet begun to prepare, should
start considering the discipline track they wish to take, conscious
of the rising importance of technology and analytics in CPA hiring
decisions. Students who have already graduated (or will graduate
before January 2024) should choose an exam review provider, start
studying and take as much of the exam as possible before these
Graduating college in 2023 or recent grad changes are made. If you’re starting your CPA Exam preparation
soon or have recently started, focus on passing the BEC section
Start preparing now. You may want to If your passed
If you haven't taken pass AUD before exam hasn't expired, now. We’ll share more guidance in later sections on how to time your
BEC or it expires, changes occur. it carries over.
retake it by choosing exam sections around the Evolution changes.
a Discipline.

For instructors, this means studying the existing model curriculum

and adapting coursework to reflect the new competencies. The
model curriculum was designed by a task force of educators,
regulators and practitioners to serve as a roadmap that will help
evolve accounting education to include the skills and competencies
needed by CPAs. Here is a resource for educators on how to
Working professional CPA candidate?
prepare your students for the CPA exam.
Now is the best time Make time to prepare Consider changes
to prepare–before for and pass as many in BEC and other
changes occur. sections as possible. sections to prioritize Becker is your resource for all things CPA Evolution as soon as
exam order.
information is released. Learn more about what’s changing to the
CPA Exam and how to prepare at our CPA Evolution Content Hub.

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What’s changing?
A comprehensive guide to structural and content changes
To remain relevant in a dynamic profession and stay current with real-world demands on newly licensed CPAs, the AICPA believes that the
CPA Exam must continuously evolve. As Angie Brown, Becker’s vice president of Product Development and Innovation, shared on Accounting
Today, the number of accounting graduates and licensed CPAs is drastically decreasing. As a result, the AICPA and NASBA developed the
CPA Evolution licensure model to introduce increasingly important subject areas into the CPA Exam. The AICPA’s newly released Blueprint
presents the structure and content to be tested on the new CPA Exam, which will launch in January 2024.
In this section, we’ll assess changes to exam sections, scoring weight, section time, question count and skill level between the current CPA Exam and the
new CPA Exam. Afterward, we’ll dive into the content updates in the Blueprint.

CPA Exam structure changes

CPA Exam sections

Current Exam New Exam

Most are familiar with the four current CPA Evolution introduces a new Discipline sections focus on knowledge
CPA Exam sections: CPA Exam structure, including three and skills required of CPAs in their
mandatory Core exams and three specialization. BEC will no longer
Auditing and Attestation (AUD)
Discipline exams. The following three be on the exam beginning in 2024.
Business Environment and Core sections focus on knowledge and Candidates will need to pass one of
Concepts (BEC) skills universal to all CPAs: three discipline sections:
Financial Accounting and
Auditing and Attestation (AUD) Business Analysis and Reporting (BAR)
Reporting (FAR)
Financial Auditing and Reporting (FAR) Information Systems and Controls (ISC)
Regulation (REG)
Tax Compliance and Planning (TCP)
Taxation and Regulation (REG)

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CPA Exam scoring weight CPA Exam section time and question count
The new CPA Exam’s scoring weight between the multiple-choice Section time is not changing. Each section in the new CPA Exam,
questions (MCQ) and task-based simulations (TBS) is similar to the which includes the three Core sections and one Discipline section, is
current exam scoring weight. This involves 50% MCQ and 50% TBS per four hours apiece.
exam for each section, with two exceptions:
The question count in the current exam ranges from 62 to 72
 he current BEC exam has 15% allocated to written communication.
T MCQ and 8 TBS, except for BEC, which has 4 TBS and 3 Written
Consistent with previous communication from the AICPA, written communication questions. The question count for the new exam has a
communication will no longer be tested on the new CPA Exam. couple notable items:

ISC will be weighed 60% MCQ and 40% TBS. ISC has 82 MCQ and 6 TBS, which corresponds to the scoring weight of
60% MCQ and 40% TBS in this section.

Current CPA Exam Score Weights  AR and BAR both have 50 MCQ and 7 TBS, which is less than both
F
the MCQ and TBS counts in the current exam sections.
Score weighting
Multiple-choice Task-based Written
Section
questions (MMCQ) simulations (TBSs) communication
AUD 50% 50% — Current CPA Exam Section Time and Question Count
BEC 50% 35% 15% Section Multiple-choice Task-based simulations
Section Written communication
time questions (MMCQ) (TBSs)
FAR 50% 50% —
AUD 4 hours 72 8 —
REG 50% 50% —
BEC 4 hours 62 4 3

FAR 4 hours 66 8 —

REG 4 hours 76 8 —
New CPA Exam Score Weights

Score weighting5 New CPA Exam Section Time and Question Count
Section Multiple-choice questions
Task-based simulations Section Task-based simulations (TBSs)
Section Multiple-choice questions (MMCQ) time (MMCQ)
(TBSs)

AUD – Core 4 hours 78 7

AUD – Core 50% 50%
FAR – Core 4 hours 50 7
FAR – Core 50% 50%
REG – Core 4 hours 72 8
REG – Core 50% 50%
BAR – Discipline 4 hours 50 7
BAR – Discipline 50% 50%
ISC – Discipline 4 hours 82 6
ISC – Discipline 60% 40%
TCP – Discipline 4 hours 68 7
TCP – Discipline 50% 50%

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CPA Exam skill level
There have been no changes in the skill level categories or CPA Exam Skill Levels (No changes)
descriptions, but there are minor updates to the skill level
Skill Levels
allocation for some of the sections:
The examination or assessment of problems, and use of judgment to
 he new AUD section increased the percentage of
T Evaluation
draw conclusions.
questions at the Remembering and Understanding and
The examination and study of the interrelationships of separate areas
Analysis levels Analysis
in order to identify causes and find evidence to support inferences.

 he new FAR section increased the percentage of questions

T Application The use or demonstration of knowledge, concepts or techniques.
at the Remembering and Understanding and Application
levels while decreasing the percentage of questions at the Remembering and The perception and comprehension of the significance of an area
Analysis levels Understanding utilizing knowledge gained.

 he skill levels for the REG section remain unchanged

T
between the new exam and the current exam New CPA Exam Skill Level Assessment Allocation
Remembering and
Section Application Analysis Evaluation
ISC has the highest percentage allocation to Remembering Understanding

and Understanding. This makes sense because this section AUD – Core 30—40% 30—40% 15—25% 5—15%
will also have the highest percentage of MCQs
FAR – Core 5—15% 45—55% 35—45% —
 AR and BAR both have a lower number of MCQ (50)
F REG – Core 25—35% 35—45% 25—35% —
compared to the other sections. However, there is a
higher percentage of questions at the Application level, BAR – Discipline 10—20% 45—55% 30—40% —
which may indicate that MCQ in FAR and BAR will be ISC – Discipline 55—65% 20—30% 10—20% —
more complex calculations rather than definition or
identification MCQs TCP – Discipline 5—15% 55—65% 25—35% —

Current CPA Exam Skill Level Assessment Allocation

Remembering and
Section Application Analysis Evaluation
Understanding

AUD 20—35% 30—40% 20—30% 5—15%

BEC 15—25% 50—60% 20—30% —

FAR 10—20% 50—60% 25—35% —

REG 25—35% 35—45% 25—35% —

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CPA Exam content changes

The AICPA’s CPA Exam Blueprint outlines changes to the content of the exam.
First, let’s cover several points related to all sections of the exam:

 he AICPA reaffirmed that “data and technology” will be assessed in all Core and Discipline exam sections. This will be done by focusing on understanding
T
how data is structured and how information flows through IT systems and business practices; determining methods to transform data to be useful for decision
making; verifying completeness and accuracy of source data; and using the outputs of automated tools, visualizations and data analytic techniques.

Candidates are not required to generate reports or visualizations, nor use data analytics software applications.

 ll Core and Discipline sections will test “higher-order skills,” including critical thinking, problem-solving, analytical ability, professional
A
skepticism and research.

The three Core sections

Below are the content changes for each section of the new CPA Exam.

New CPA Exam AUD Content Allocation (No changes)

Auditing and Attestation (AUD)

Content area Allocation

The AUD Core section remains largely unchanged, aside from the addition of selected BEC
Ethics, Professional
Area I Responsibilities and General 15—25% content. No existing AUD content was moved to other 2024 CPA Exam sections. BEC topics moved
Principles to AUD include:
Assessing Risk and
Area II Developing a Planned 25—35% Basic economic concepts: supply and demand, business cycles
Response Business process and internal controls
Performing Further
Area III Procedures and Obtaining 30—40% There were no changes to the content areas, or the allocation of content tested in each content
Evidence
area. Below is a table from the CPA Evolution Exposure Draft summarizing the AUD content areas
Forming Conclusions and
Area IV
Reporting
10—20% and allocation.

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New FAR Content Allocation

Content area Allocation Financial Accounting and Reporting (FAR)

The FAR Core section tests the knowledge and skills that all CPAs must demonstrate with respect
Area I Financial Reporting 30—40%
to financial accounting and reporting frameworks used by for-profit (public and non-public) and
not-for-profit entities. Under the Core and Discipline Model, some existing FAR content will be
Select Balance Sheet allocated between the FAR Core Exam section and the BAR Discipline Exam. The current FAR
Area II 30—40%
Accounts
topics that will be moved to BAR include:

Indefinite lived intangible assets, including Public company reporting

Area III Select Transactions 25—35%
goodwill • Reporting requirements of S-X and S-K

Internally developed software • XBRL

Analysis skill level representative tasks for • Disclosures for reportable segments
Current FAR Content Allocation
revenue recognition Financial statements of employee benefit plans
Content area Allocation
Stock compensation (share-based payments) Government accounting
Conceptual Framework, R&D costs • Format and content of the financial section of
Area I Standard-Setting and 25—35% the annual comprehensive financial report
Financial Reporting Business combinations
• Deriving government-wide financial
Select Financial Statement Consolidated financial statements statements and reconciliation statements
Area II 30—40%
Accounts Derivatives and hedge accounting • Typical items and specific types of
transactions
Leases – sale-leaseback accounting and
Area III Select Transactions 20—30% and events
lessor accounting

Area IV State and Local Governments 5—15%

There were also some BEC topics that were moved to FAR, which include:

Understanding and applying financial statement ratios and performance metrics

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New REG Content Allocation

Content area Allocation Regulation (REG)

Ethics, Professional
Area I Responsibilities and 10—20% The REG Core section tests the knowledge and skills that all CPAs must demonstrate with respect
Federal Tax Procedures to U.S. ethics and professional responsibilities related to tax practice, U.S. business law and
Area II Business Law 15—25% U.S. federal tax compliance for individuals and entities with a focus on recurring and routine
transactions. Under the CPA Evolution Core and Discipline model, existing REG content will be
Federal Taxation of allocated between the REG Core Exam section and the TCP Discipline Exam section. The REG Core
Area III 5—15%
Property Transactions Exam section will focus on routine and recurring tasks. The current REG topics that will be moved
Federal Taxation of to TCP include:
Area IV 22—32%
Individuals
Gross income concepts, such as:
Federal Taxation of Entities • Exercise of incentive stock options (ISO)
Area V 23—33%
(including tax preparation)
• Imputed interest on a below-market-rate loan

• Compensation earned while employed outside the U.S.

No current BEC content has been moved to REG.

Current REG Content Allocation

Content area Allocation

Ethics, Professional
Area I Responsibilities and 10—20%
Federal Tax Procedures

Area II Business Law 10—20%

Federal Taxation of
Area III 12—22%
Property Transactions

Federal Taxation of
Area IV 15—25%
Individuals

Federal Taxation of
Area V 20—38%
Entities

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The three Discipline sections
A quick reminder: with BEC no longer on the exam, you must choose and pass just one of the three Discipline sections of the CPA Exam. You do not need to
take and pass all three.

Content area Allocation Business Analytics and Reporting (BAR)

Area I Business Analysis 40—50%

The BAR Discipline section tests the knowledge and skills a CPA must demonstrate with respect to:
Technical Accounting Analyzing financial statements and financial information with a focus on a CPA’s role in comparing
Area II 35—45%
and Reporting
historical results to budgets and forecasts; deriving the impact of transactions, events (actual and
State and Local
Area III
Governments
10—20% proposed) and market conditions on performance measures; and comparing investment alternatives

Select technical accounting and reporting requirements under the FASB and SEC that are applicable
to for-profit business entities (e.g., stock compensation, business combinations, derivatives) and higher
order skills related to revenue recognition and lease accounting. These topics are moving from the
current FAR Core section to this BAR Discipline section.

Financial accounting and reporting requirements under GASB that are applicable to state and local
government entities. These topics are also moving from the current FAR section to BAR.

The BAR Discipline exam section will test more complex technical accounting topics, and certain
topics will be tested in both the FAR Core section and the BAR Discipline section, such as revenue
recognition and lease accounting. The topics that will be moved from BEC to BAR include:
Nonfinancial measures of performance
Managerial and cost accounting concepts
Variance analysis
Budgeting, forecasting and projection techniques
Factors that influence an entity’s capital structure, including leverage, cost of capital, liquidity and
loan covenants
Financial valuation decision models used to compare investment alternatives

COSO Enterprise Risk Management Framework

Effect of changes in economic conditions and market influences on an entity’s business

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Content area Allocation Information Systems and Controls (ISC)

Information Systems and

Area I 35—45% The ISC Discipline section tests the knowledge The use of the Description Criteria for a
Data Management
and skills a CPA must demonstrate with respect Description of a Service Organization’s
Security, Confidentiality to information technology (IT) audit and advisory System and Trust Services Criteria for Security,
Area II 35—45%
and Privacy services, including SOC engagements. ISC also Availability, Processing Integrity, Confidentiality
tests the knowledge and skills that CPAs must and Privacy in planning, performing and
Considerations for
demonstrate with respect to data management, reporting in a SOC 2® engagement
System and Organization
Area III 15—25% including data collection, storage and usage Planning, certain procedures (excluding the
Controls (SOC)
throughout the data life cycle. testing of internal controls over financial
Engagements
With respect to SOC engagements, the ISC reporting) and reporting on a SOC 1®
Discipline Exam section primarily focuses on: engagement
BEC topics moved to ISC include:
Business processes and internal controls
Risks associated with IT and controls that
respond to those risks
Data management and relationships

Content area Allocation Tax Compliance and Planning (TCP)

Tax Compliance and

Planning for Individuals The TCP Discipline section tests the knowledge and The assessment of personal financial planning
Area I 30—40% skills a CPA must demonstrate with respect to: will focus on planning strategies and
and Personal Financial
Planning U.S. federal tax compliance for individuals opportunities that a CPA typically identifies in
and entities with a focus on nonroutine and connection with the preparation and review of
Area II Entity Tax Compliance 30—40% higher complexity transactions, U.S. federal individual tax returns
tax planning for individuals and entities, and As mentioned earlier, the existing REG content
Area III Entity Tax Planning 10—20% personal financial planning will be allocated between the REG Core section
The assessment of federal tax compliance will and the TCP Discipline section. TCP will focus
Property Transactions
Area IV 10—20% focus on a CPA’s role in both the preparation on nonroutine and higher complexity tasks. The
(disposition of assets)
and review of tax returns. The assessment of current REG topics that will be moved to TCP
federal tax planning will focus on a CPA’s role include:
in determining the tax implications of proposed Consolidated C-Corporation tax returns
transactions, available tax alternatives or International tax issues
business structures

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How to choose your Discipline

Choosing an area of specialization allows you to play to your strengths and interests and have a deeper level of knowledge and skills in the area.
Specializing is needed now and in the future, and it sets you up nicely for career growth and advancement.

Discipline Skills/Expertise Job Opportunities

Information Business processes Data manager

Systems and Information systems Data engineer/scientist
Controls Information security CIO or CTO
(ISC) IT audits IT auditor
SOC engagements

Tax Advanced individual tax Tax Analyst

Compliance compliance Tax Compliance Officer
and Planning Personal financial planning
Work for the tax department
(TCP) within a company, a public
Advanced entity tax accounting firm, the government,
compliance/planning banks, or hedge funds
Property transactions Manage your own tax practice

Business Data analytics Auditor at a public accounting firm

Analysis and Financial risk management/planning Work in the accounting department
Reporting Technical accounting and reporting at a corporation
(BAR) State and local government Controller
accounting Chief accountant
CFO or CEO

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Key takeaways from the new CPA Exam Blueprint
The Blueprint shares a ton of new information, but overall, it appears that a small amount of content will be eliminated from the current CPA Exam.
Here are the biggest takeaways:

 ost of the content that was previously

M Below is a diagram to help summarize these changes.
assessed in the BEC section has been moved
to the AUD, FAR, BAR and ISC sections. The AUD AUD Maps almost identically
to previous exam, with 3 CORE EXAMS
exception is the Written communication item, Auditing and Auditing and
minor additions from BEC required of all CPA
which will be completely removed. Exam candidates,
focusing on
 he content from the current FAR
T
FAR Streamlined with specialty
content moved to
knowledge and
section will be split between the new FAR Financial Accounting skills universal to

and BAR sections.

FAR and Reporting discipline all CPAs, covering
Financial Accounting intermediate
and Reporting accounting topics.
Content from the current REG section
REG
Mostly the same but
incorporating technology
will be split between the new REG Taxation and topics, while specialty content
and TCP sections. Regulation moved to discipline

Some content in the current FAR and REG REG

Regulation
sections will now be tested in the BAR and
ISC
Covers skills related to
information technology, audit
TCP Discipline sections, respectively. Information Systems 3 DISCIPLINE
and advisory services and
and Controls data management EXAMS
focused on
BEC Will test more complex
Business Environment
and Concepts
BAR technical accounting topics;
covering advanced
accounting
Business Analysis certain ones will be in both
and Reporting FAR and BAR areas. CPA Exam
candidates
select one.

TCP
Will focus on nonroutine and
higher complexity tasks of
Tax Compliance
and Planning planning

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With so many changes, be sure you understand the transition policy and how it’s most useful to your CPA Exam study plan. A few important transition
items to note:

If you pass the AUD, FAR and REG If you pass the current version of BEC, you I f you fail a Discipline section of the
sections of the current CPA Exam, you will will not need to take a Discipline section. exam, you can switch to a different
not need to pass their new versions. Discipline if you find that there is a better
option for you.

CPA Exam Transition Policy

Current Exam Section Not Yet
Passed or Where Credit has Expired Section to Take on 2
` 024 CPA Exam

AUD CORE: Auditing and Attestation (AUD)

FAR CORE: Financial Accounting and Reporting (FAR)

REG CORE: Taxation and Regulation (REG)

Business Analysis and Reporting (BAR)

Select
BEC Only one
Information Systems and Controls (ISC) Discipline

Tax compliance and Planning (TCP)

January 1, 2024

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How does this impact you?
A breakdown of changes and important dates by licensing jurisdictions

Expert Becker instructors have shared their

recommendation for planning your CPA Exams
around CPA Evolution. In short, if you have time to
complete a section before the end of 2023, work
on Business Environment and Concepts (BEC). This
section will be disappearing in 2024 and will be
replaced by three Discipline sections.

But before taking the BEC section of the CPA

Exam, you must apply, whether you do so through
NASBA or directly through your jurisdiction. In the
graphic below, blue states reflect those that process
applications through NASBA’s CPA Examination
Services (CPAES). If you live in a yellow state,
you apply directly through your state’s Board
of Accountancy.

Why does any of this matter? Your jurisdiction’s

application and exam deadlines depend on it. Use
this article as your guide for each jurisdiction’s CPA
Exam deadlines.

Apply onlline through NASBA’s Contact the Board of

CPA Examination Online Accountancy directly if applying
Application System if you to one of these jurisdictions.
are applying to one of these
jurisdictions.

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If you’re applying through NASBA... If you’re applying directly through your jurisdiction...

Most jurisdictions use NASBA’s CPA Examination Services (CPAES) If you reside in a yellow state in the map above and plan to earn CPA
to process exam applications. These jurisdictions follow NASBA’s licensure there, you’ll need to pay special attention to your jurisdiction’s
application deadlines. If you reside in one of the blue states in application and test deadlines to manage your study plan.
the map above, here are the important dates to lock into your
Some jurisdictions have yet to publish their application deadlines.
study calendar:
Check with your jurisdiction’s Board of Accountancy for more
November 15, 2023: information on when you should plan to complete each section before
NASBA will stop processing BEC section applications they change over to CPA Evolution.

November 22, 2023:

NASBA will start processing applications for the new Discipline
Outside of the application deadline, there are other deadlines
exam sections
and considerations that you should keep in mind:

December 15, 2023:

Last day of testing in 2023 for all sections

January 10, 2024:

First day of testing for the new CPA Exam

CPA Evolution may complicate your CPA journey – a process that’s

complex and difficult to follow as it is. But the outcome is worth it, and
you have a partner in Becker. Learn more about the upcoming CPA
Exam changes (and how to best prepare for them) at the Becker CPA
Evolution resource page.

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How to develop your CPA Exam study plan with
these changes in mind
Students are often uncertain about how these It’s actually pretty simple: if you’ve begun to
changes will impact their CPA Exam experience— prepare—or even taken some exam sections
Here is a full breakdown of how you should shape already—feel free to take the CPA Exam in its
your study plan around Evolution. current form. But if you haven’t started exam
prep yet, it’s probably best to prepare for the CPA
Create your CPA Exam testing plan with CPA Evolution format.
Evolution in mind
12:42 If your exam prep will be based on the Evolution
Whether you’re a college student who’s format, we recommend the following study order
graduating soon or an accounting professional as you develop your CPA testing plan.
planning on becoming a CPA, 2023 presents you
with an extra decision to make: take the CPA
Exam as-is, or wait for Evolution to take effect?

Tentative 2024 Exam Testing and Score Release Dates

CORE CORE SCORE DISCIPLINE DISCIPLINE SCORE
Quarter
TAKE BEC NOW Exam Dates Release Dates Exam Dates Release Dates

1. Business Environment and Concepts (BEC) Q1 2024 Jan 10—Mar 26 May 14—Jun 4 Jan 10—Feb 6 Jan 10—Feb 6

2. Auditing and Attestation (AUD) Q2 2024 Apr 1—Jun 25 Aug 1 Apr 20—May 19 Apr 20—May 19

3. Financial Accounting and Reporting (FAR) Q3 2024 Jul 1—Sep 25 Nov 1 July 1—31 July 1—31
4. Regulation (REG)
Q4 2024 Oct 1—Dec 26 Early Feb 2025 Oct 1—31 Oct 1—31

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Business Environment and Auditing and Attestation Financial Accounting and Regulation (REG)
Concepts (BEC) (AUD) Reporting (FAR)

Here is where we see the biggest The AUD section of the CPA Exam The FAR section of the CPA Exam The REG section of the CPA Exam
change between the current CPA tests the knowledge and skills that focuses on the financial accounting tests the knowledge and skills
exam and CPA Evolution. Most of the newly licensed CPAs must demonstrate and reporting frameworks used by that a newly-licensed CPA must
content that was previously assessed when performing audits and public and nonpublic business entities, demonstrate regarding U.S. federal
in the BEC section is being moved to attestation engagements for issuer not-for-profits, and state and local taxation, business law and ethics, and
the AUD, FAR, BAR and Information and non-issuer entities, as well as governments. Historically, this section professional responsibilities related to
Systems and Controls (ISC) sections. professional responsibilities, including is the most intimidating for students tax practice. With the new exam, the
The Written Communication task-based ethics, independence and professional because it covers such a large amount REG Core section will focus on routine
simulations will be eliminated entirely skepticism. This section of the exam of content, but many topics from the and recurring transactions; other
with CPA Evolution. remains largely unchanged by CPA current FAR section will be moving to the nonroutine content will move to the Tax
Evolution, though select concepts from Business Analysis and Reporting (BAR) Compliance and Planning Discipline
In February 2022, NASBA announced the BEC section (including supply and Discipline section. section, which may make the exam
transition guidance from the current demand and business process and more manageable. As such, much like
CPA Exam to the exam under CPA internal controls) are moving to AUD. Students may plan to take FAR after
the FAR section, students may plan to
Evolution. If a candidate has credit for CPA Evolution is in effect, as it may
take REG after CPA Evolution is live.
BEC, they will forego needing to take Students should plan to take this be more manageable. While the FAR
one of the Discipline sections. If you’re part of the exam when they’re ready section will include concepts from the
intimidated by the need to choose a - whether that’s now or after CPA current BEC section, a number of topics
Discipline or worried you won’t perform Evolution. Although the AUD section is from the current FAR section are moving
well in any of the Discipline sections, largely unchanged in 2024, additional to the BAR Discipline section.
we advise taking BEC in 2023, prior concepts will be added, which
to CPA Evolution. may influence when you decide to
take this section.
However, the Dsciplines are nothing
to fear! The three Discipline options
Each CPA Exam study plan option is a suggestion based on the exam’s
simply offer the opportunity to
specialize, which reflects the future of
Blueprint. Your CPA Exam plan may vary depending on your work
the accounting profession. That said, experience and preference.
whatever Discipline you choose, it does
not dictate nor define your career path.
In the meantime, something that won’t change—ever—is the fact that
Becker is here for you.

The complete and ultimate guide to CPA Evolution Back 17 Next

Changes to the Becker CPA Exam Review courses to
support you through CPA Evolution
Major changes to the exam can be unsettling, 1. A trio of brand-new Becker features
especially if you’re relying on talking to people
who have or will have already taken it for Get access to the all-new Becker and learn Make the most of your new and improved
advice and reassurance. If you’re going to be the exam’s content. Becker toolkit.
part of that first class of hopeful CPAs sitting
for the 2024 exam, it might feel like a daunting Our updated CPA Exam Review will be ready We’ve been keeping our best-in-class CPA
in the fall of 2023 – well before CPA Evolution Exam Review content up to speed and
exercise. But don’t worry! As always, Becker
preparing for CPA Evolution for over a year.
is here to help. We aren’t just a CPA Exam takes effect. This includes updated content to
The content is important, and so is how you
review provider, but rather, a fully-stocked reflect what’s on the new CPA Exam, as well as
digest the material. The new Becker CPA Exam
resource to support your journey toward a new and improved student experience. Review will have an even more personalized
and throughout CPA licensure. So, where learning experience with more live and virtual
Each of our textbooks, multiple-choice
should you start? ways to learn so you can study in the method
questions, task-based simulations and that’s best for you.
flashcards are being audited to ensure they
match the new AICPA Blueprint. This includes
mapping the content that needs to move to
Here are two ways a new section of the exam, removing content
Becker is a step that is not included in the Blueprint and
writing brand new content, like the three new
ahead when it comes Discipline sections of the exam.

to preparing you for Students that already partner with Becker will

the new CPA Exam. see a seamless transition in the fall. All your
existing exam prep progress will remain when
This includes 900+ new right-sized lecture
the update happens – and you’ll see what new
videos–more than we’ve ever had before!
exam content you need to cover.
The updated lecture videos use a new
dynamic format, following PowerPoint
slides that interpret the content and make it
more digestible.

The complete and ultimate guide to CPA Evolution Back 18 Next

Becker students can also take advantage F
 aculty and national instructors
of upgraded Adapt2U Technology and a The face of Becker that interprets exam content and teaches in a way that’s digestible and
personalized and customizable study planner easy to understand. The new Becker experience will introduce two new national instructors,
tool. This upgraded tool helps you build Michelle Moshe and Mike Potenza, who bring their fresh perspectives to the industry-leading
the study plan that works for you while also team of Mike Brown, Tim Gearty and Peter “Sugar Bear” Olinto. Don’t forget to claim your free
ensuring that you learn the content that’s cup of coffee from Sugar Bear after you pass the exam!
covered on exam day. NEW

If you’re concerned about the exam’s newly

tested content (and how you’ll learn all of it in Instructors
time), don’t worry! Becker has you covered so
you can prep confidently. Peter Timothy F. Michael Michelle Michael
Olinto Gearty Brown Moshe Potenza

Lean on the strong team of Becker experts.

Our Bexperts (a term we just coined a second A

 cademic and customer support. One of the main advantages of Becker CPA Exam Review is the
ago) work around the clock to provide you level of service we provide our students. These teams respond to your exam content and review-
with the most up-to-date information about related questions quickly and accurately. In fact, 90% of students’ academic questions are
the CPA Exam. The Becker team includes: answered in under six hours!
S
 ubject matter experts who work in
P
 artnerships. We’re connected with more than 2,900 firms, universities and organizations, so your
curriculum and product development.
resources are never limited.
These are the heavy lifters who develop
our textbooks, video lectures, MCQ, TBS
and flashcards. For more than a year, this
team has worked hard to ensure we have
content that matches the AICPA’s Blueprint
for CPA Evolution. These folks write the new
portions of textbooks, MCQ and TBS and
provide support to students in our exclusive
Facebook study groups.

The complete and ultimate guide to CPA Evolution Back 19 Next

 2. Becker’s Evolution Hub is your source for CPA Exam changes and what they mean for you.

The more you know, the better you’ll feel. Becker has been publishing articles, downloadable PDFs and video content for over a year, detailing CPA
Evolution changes and how you can best prepare.

These include the AICPA’s Final Blueprint for the new CPA Exam, building your personal study plan around Evolution and the best order to take the CPA
Exam sections given NASBA’s transition timeline. These resources can be found on our CPA Evolution Hub. As we approach the new exam, we’ll continue
to share the latest news and advice.

The complete and ultimate guide to CPA Evolution Back 20 Next

Key info to keep in mind for the 2024 CPA Exam

1. 2024 CPA Exam schedule and release score timeline

AICPA now has a tentative schedule set for the 2024 CPA Exam. It’s anticipated that testing will commence on January 10, 2024. It’s
also expected that test scores will only be released once per section per quarter.

2. CPA Examination Credit Extension Policy

Because CPA Evolution may negatively impact
candidates with conditional exam credit, all
but 5 jurisdictions have approved the following
exam credit extension policy from NASBA on
March 15, 2023; any candidate with Uniform CPA
Examination credit(s) on January 1, 2024, will have
such credit(s) extended to June 30, 2025. See the
map below for the status of the credit extension
in your jurisdiction. Additionally, NASBA amended
their credit extension recommendation on April 21,
2023 to be a 30-month extension through June 30,
2026. Individual Boards of Accountancy for each
jurisdiction must determine if they will accept this
updated recommendation. Becker will keep you
up to speed on any credit extension news.

See the map for the status of the credit extension

in your jurisdiction.

Board approved, but rule-

Approved Decision Pending
making required - not final

The complete and ultimate guide to CPA Evolution Back 21 Next

Summary
When the road is uncharted, Becker’s presence matters even more.

One thing’s for sure: you chose a unique and exciting time to pursue CPA
licensure. CPA Evolution introduces changes to the long-standing exam
format to help ensure test takers are ready for any challenges that come
their way in their careers.

It’s not easy being among the first people to be given this new format, but
make no mistake: Becker will be right by your side, just as we have been for
1 million+ CPAs for more than 60 years.

When you’re ready to prepare the right way for CPA Evolution, we’ll be
ready too. Kick off your evolved CPA journey with a Becker CPA Exam
Review free demo.

Tentative 2024 Exam Testing and Score Release Dates

CORE CORE SCORE DISCIPLINE DISCIPLINE SCORE
Quarter
Exam Dates Release Dates Exam Dates Release Dates

Q1 2024 Jan 10—Mar 26 May 14—Jun 4 Jan 10—Feb 6 Jan 10—Feb 6

Apr 20—May
Q2 2024 Apr 1—Jun 25 Aug 1 19 Apr 20—May 19

Q3 2024 Jul 1—Sep 25 Nov 1 July 1—31 July 1— 31

Q4 2024 Oct 1— Dec 26 Early Feb 2025 Oct 1—31 Oct 1—31

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