New CPA Licensure Model Moves Forward


Editor’s Note: This post was originally published on May 22, 2020, and has been updated for accuracy and comprehensiveness.

The American Institute of CPAs (AICPA) governing Council voted to support the advancement of a new CPA licensure model during their virtual spring meeting on Friday, May 22nd.  Then, more recently during the National Association of State Boards of Accountancy’s (NASBA) June Regional Meetings, the board of directors voted unanimously to support moving forward with the CPA Evolution initiative and timeline. The goal of both NASBA and the AICPA is to update and restructure the CPA Exam by January 2024 to align with the new core-plus-discipline licensure model.

The CPA Evolution is a combined NASBA/AICPA initiative aimed at evolving CPA licensure to reflect the skills and knowledge CPAs increasingly need in a technology-driven marketplace.

What does the proposed CPA Exam model look like?

The proposed CPA licensure model requires CPA candidates to be skilled in accounting, auditing, tax, and technology. 


Image Credit: Journal of Accountancy

CPA candidates would also need to be knowledgeable in the following areas: 

  • Tax compliance and planning;
  • Business reporting and analysis; or
  • Information systems and controls.

CPA Candidates will be able to choose different disciplines in the new licensure model that results in one CPA license. 

Why is the CPA Licensure model changing? 

The CPA Exam licensure model continuously evolves as the accounting profession does the same. To meet the skill-set needs of the accounting profession, newly licensed CPAs have to adapt to these changes. CPAs are now required to perform more advanced tasks and contribute to increasingly complex projects earlier on in their accounting careers.  The CPA Exam must remain relevant as a measure of the knowledge and skills CPAs must have in order to practice their profession more efficiently and effectively. 

As the CPA licensure model evolves, UWorld Roger CPA remains committed to developing the highest quality and most technologically advanced CPA prep course that is built to instill confidence in future CPAs as they enter into the ever-changing accounting profession.

Read more about the CPA Evolution project at


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