CPA Exam Changes

Stay informed on the latest CPA Exam changes and updates to the CPA Exam Blueprints. Each year, the AICPA approves updates to the CPA Exam based on changes in the profession, laws, and pronouncements. These updates can alter sections, add new topics, or remove outdated ones.
CPA Exam Changes

2025 CPA Exam Changes

In 2025, the Certified Public Accountant (CPA) Exam will continue to operate under the core-plus-discipline licensure model introduced in January 2024. This model requires candidates to pass three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—along with one chosen discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). 

A significant update for 2025 is the expansion of testing windows for the core sections. Unlike the quarterly testing periods in 2024, the core sections will now offer 16 testing windows throughout the year, providing candidates with increased flexibility in scheduling their exams. The discipline sections will maintain a quarterly testing schedule but will include an additional testing window in June, resulting in five opportunities to sit for these sections in 2025. 

Effective January 1, 2025, the American Institute of CPAs (AICPA) has implemented several revisions to the CPA Exam Blueprints. These revisions are intended to fine-tune the exam's content without significantly altering the nature or scope of the material tested. Candidates are encouraged to review the updated Blueprints to ensure their preparation aligns with the current exam structure.

2025 General Changes Include:

  • Clarification has been provided in the References section of each Section Introduction, specifying that the subject matter eligible for assessment is limited to the detailed References and does not extend to external links or references within these sources.
  • Examples have been added to representative tasks in specific topics to enhance clarity.
  • The term “referred-to auditor” has been incorporated into certain tasks, reflecting recent standard-setting activities.
  • A technical correction has been made to a representative task concerning sufficient appropriate evidence.

2024 CPA Exam Changes

Effective January 10, 2024, AICPA and NASBA restructured the CPA Exam into a new CPA core-plus-discipline licensure model with three core sections and three discipline sections. Candidates must pass all three core sections and one discipline section of their choice to pass the CPA Exam. The exam remains in the four-section, 16-hour format.

In this section, we've reduced the multitude of exam changes to the most essential takeaways by the exam section, incorporating new content, content removal, and topics deemphasized with a reduction in the skill level required to be demonstrated. While BEC is no longer available, its content is distributed among several core and discipline sections.

It is important to note that the change is due to how technology has changed the accounting profession, how accountants perform their jobs, and the skills required to function.

The new licensure model results in one CPA license, irrespective of the discipline chosen. Let's examine the core-plus-discipline model.

CPA Evolution Core-Plus-Discipline Model

So, what does the CPA Exam model look like now? The new CPA licensure model requires CPA candidates to be skilled in accounting, auditing, and tax. These topics will be tested in three core sections that are required for all candidates. They include:

  • Financial Accounting and Reporting (FAR)
  • Auditing and Attestation (AUD)
  • Taxation and Regulation (REG)

In addition, candidates will need to have a deeper knowledge in one of the following three discipline sections:

  • Business Analysis and Reporting (BAR) – a continuation of the FAR core
  • Information Systems and Controls (ISC) – a continuation of the AUD core
  • Tax Compliance and Planning (TCP) – a continuation of the REG core

Questions about technology will be infused throughout the entire CPA Exam.

Candidates are required to pass all three core sections and one discipline on the CPA Exam. It is important to note that the discipline passed will not change the type of license granted. The new licensure model results in one CPA license no matter which discipline is chosen.

CPA Exam Section Overview

AICPA and NASBA assume that CPA candidates will sit for the CPA Exam after completing a foundational academic program focused on a strong business and accounting-based curriculum. This will provide candidates with the skills they need to practice in today’s business world and meet the needs of the public.

CPA Exam Section Overview

Technology continues to be increasingly vital to the accounting profession. Therefore, technology is tested on the 2024 CPA Exam, not as a single discipline but throughout all exam sections.

Let's look at the three new disciplines and understand what content they entail.

  • The Business Analysis and Reporting (BAR) CPA Exam – a continuation of FAR tests financial statement and financial information analysis skills by comparing historical data to budgets and forecasts.
  • It also tests candidates’ knowledge of the Financial Accounting Standards Board (FASB), Accounting Standards Codification, and the U.S. Securities and Exchange Commission (SEC) applicable to for-profit businesses and employee benefit plans.
  • The discipline includes advanced technical accounting and reporting topics, such as assessing revenue recognition and leases, business combinations, derivatives, and hedge accounting.

CPA Exam Testing and Score Release Dates

The AICPA and NASBA announced the following schedule for the 2024 exam*. Note that continuous testing is paused to account for standard-setting analyses and activities.
Quarter Core Test Dates Core Score Reports Discipline Test Dates Discipline Score Reports
Q1 Jan 10 – Mar 26 June 4 Jan 10 – Feb 6 Apr 24
Q2 Apr 1 – June 25 Jul 31 Apr 20 – May 19 Jun 28
Q3 Jul 1 – Sep 25 October 31 July 1 – 31 Sep 10
Q4 Oct 1 – Dec 26 January 29 Oct 1 – 31 Dec 10
*Dates are subject to change

CPA Evolution: Transition Policy

The AICPA and NASBA have simplified the candidate’s migration from the old exam to the new. Candidates with credits in AUD, FAR, or REG need not retake the corresponding new core sections. Likewise, candidates with credits in BEC are exempt from sitting for the discipline section. 

CPA Exam Credit Extension

To accommodate the CPA Exam transition, NASBA announced a credit extension that most states have adopted. The following are proposals that some jurisdictions may or may not have already implemented. It’s best to check with your board regularly for updates. There are two proposed changes:

  1. Candidates who have passed at least one section of the CPA Exam before January 1, 2024, will have those credits extended to June 30, 2025 (see if your jurisdiction has adopted this here)
  2. Candidates in most states now have 30 or 36 months to pass the exam. The clock begins ticking on the date you pass your first exam section. In the past, it was 18 months but most states have extended this period to give you some breathing room in light of recent exam changes. Please be sure to check with your State Board of Accountancy to confirm what the current rule is in your state.

FAQs

Yes, when you purchase a UWorld CPA review course, you have access to a fully updated course aligned to the current CPA Exam and automatic updates for the duration of your online course subscription.
Yes, the CPA Exam changes every year. The AICPA approves various changes and updates to the CPA Exam, altering pre-existing sections, adding new topics, and occasionally removing older ones.

We suggest taking the section you find most difficult first. We also highly recommend taking your chosen discipline after its related core section, as the material does build upon it.

This is a general recommendation from our experts. Ultimately, each candidate should choose a CPA Exam path that best meets their interests and proficiency.
Most master’s programs will prepare students for one of the three discipline areas. For schools without a master’s program, elective courses may be added to prepare students for the discipline areas. The CPA Evolution committee meets regularly to determine what recommendations they will have for the evolving accounting curriculum.

Learn more about the CPA Exam

CPA Exam Sections and Format

The CPA Exam is a comprehensive test composed of 4 parts, given individually over a total of 16 hours. These exams cover various topics taught in most university accounting programs.

CPA Exam Blueprints

CPA Exam Blueprints help candidates understand what skills and content topics will be tested on the CPA Exam. It also provides information on upcoming changes.

CPA Exam Scoring

A score of 75 or greater is required to pass each section of the CPA Exam. Here are the variety of factors that go into compiling the score.

View More...
Stress less, learn more banner ad