{"id":1895,"date":"2024-12-20T07:38:37","date_gmt":"2024-12-20T12:38:37","guid":{"rendered":"https:\/\/verito.com\/blog\/?p=1895"},"modified":"2026-11-20T04:05:24","modified_gmt":"2026-11-20T09:05:24","slug":"changes-in-cpa-exam","status":"publish","type":"post","link":"https:\/\/verito.com\/blog\/changes-in-cpa-exam\/","title":{"rendered":"Changes in CPA Exam: What’s There For You?"},"content":{"rendered":"

Are you considering becoming a Certified Public Accountant (CPA)<\/a>, or are you already preparing for the exam? There’s something important you need to know: The CPA exam has undergone some changes in 2024 that could impact how you study, what you focus on, and even your career path once you become a CPA.<\/span><\/p>\n

Since the accounting profession continues to evolve, technology plays a bigger role than ever, with businesses relying more on data analytics, cybersecurity, and IT systems than traditional bookkeeping and tax filing methods. The CPA exam has had to adapt to keep up with these shifts.<\/span><\/p>\n

The new structure, known as <\/span>CPA Evolution<\/span><\/i>, breaks the exam into two key parts: core exams and discipline exams. The core exams will test the universal skills all CPAs need, while the discipline exams will allow you to specialize in an area that aligns with your interests.<\/span><\/p>\n

In this blog post, we\u2019ll review what these CPA exam changes mean for you.\u00a0<\/span><\/p>\n

Overview of the 2024-2026 CPA Exam Changes<\/b><\/h2>\n

Starting January 10, 2024, the CPA Exam has been revamped with a fresh core-plus-discipline structure. This new model introduces three core sections that every CPA candidate must pass and one discipline section of their choice. This allows candidates to focus on their areas of interest. The exam is still made up of four parts, totaling 16 hours.<\/span><\/p>\n

The shift in how the CPA Exam is structured is mainly due to the growing influence of technology on the accounting profession. As accountants are increasingly using advanced tools and IT systems, the exam now tests these new skills. Some traditional areas, like the BEC (Business Environment and Concepts) section, have been eliminated, and its content spread across other core and discipline areas. This restructuring ensures candidates are equipped with modern, relevant knowledge needed in the workplace. Knowing <\/span>All About CPA Exam<\/a><\/strong> in detail will help you prepare and chart your way ahead towards a career in Accounting.<\/p>\n

The New CPA Exam Structure: Core Sections and Disciplines<\/b><\/h2>\n

The following three core sections, which all candidates must pass, focus on the essential skills every CPA needs, include:<\/span><\/p>\n

    \n
  1. Financial Accounting and Reporting (FAR)<\/span><\/li>\n
  2. Auditing and Attestation (AUD)<\/span><\/li>\n
  3. Taxation and Regulation (REG)<\/span><\/li>\n<\/ol>\n

    These core areas ensure every CPA is equipped with a solid foundation in the key aspects of the profession. After completing the core sections, candidates must choose one of the following disciplines to specialize in:<\/span><\/p>\n

      \n
    1. Business Analysis and Reporting (BAR) \u2013 Builds on FAR and focus on advanced business analysis and reporting skills<\/span><\/li>\n
    2. Information Systems and Controls (ISC) \u2013 A continuation of AUD, focusing on technology, cybersecurity, and data management<\/span><\/li>\n
    3. Tax Compliance and Planning (TCP) \u2013 An extension of REG emphasizing advanced tax topics and strategies<\/span><\/li>\n<\/ol>\n

      You will still receive the same CPA license<\/a> no matter which discipline you choose. The discipline you pass won\u2019t change the type of license granted, meaning the new structure allows flexibility without altering the fundamental certification.<\/span><\/p>\n

      2024-2026 CPA Exam Core Disciplines: What to Expect?<\/b><\/h2>\n

      The newly introduced three discipline sections allow candidates to specialize in areas that match their career goals and interests. Let\u2019s break down what each discipline covers.<\/span><\/p>\n