A final report, including the final CPA Exam Blueprints, will be published early next year, with an expected January 2024 launch of the CPA Evolution-aligned CPA Exam.

 “The Exposure Draft is the result of two years of research conducted through a Practice Analysis to align the CPA Exam to the CPA Evolution initiative,” the AICPA’s announcement said. Practice Analysis was about work newly licensed CPAs perform.

The draft includes the draft Uniform CPA Examination Blueprints, the official document that presents content eligible for assessment on the Exam, based on the knowledge and skills required of a newly licensed CPA. 

The CPA Evolution license model will require all candidates to take three core sections: Financial Accounting and Reporting, Auditing and Attestation and Taxation and Regulation. In addition, candidates pick a Discipline in which to demonstrate additional skills and knowledge: Business Analysis and Reporting, Information Systems and Controls and Tax Compliance and Planning. 

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