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Transition Policy Announced for the 2024 CPA Exam Under the CPA Evolution Initiative
CPA Examination Credit Extension Policy
CPA Exam's Future: Key Tentative Dates Announced
Infrastructure Changes to the CPA Exam in 2024
CPA Evolution Model Curriculum
AICPA Unveils Blueprints for Redesigned CPA Exam

CPA Evolution FAQs

The current Uniform CPA Examination is changing significantly in January 2024 under the CPA Evolution Initiative. It is important that you learn about this initiative and the upcoming changes to the 2024 CPA Exam to fully understand how it may impact your journey to become a CPA. Below, are frequently asked questions to help you better prepare for these changes. If you have additional questions that are not outlined below on the CPA Evolution licensure model, the 2024 Examination or the transition policy, please send an email to [email protected].

 What important dates do I have to consider in planning my exam(s)?
Sept 17, 2023 Last day to request First-time candidate Authorizations to Tests (ATTs) for BEC
Nov 12, 2023 Last day to request returning candidate Authorizations to Tests (ATTs) for BEC
Nov 15, 2023 NASBA will stop processing Authorizations to Tests (ATTs) and Notices to Schedules (NTSs) for BEC
Nov 20, 2023 First day Arizona initial and re-exam applicants can apply to sit for BAR – Business Analysis and Reporting , ISC – Information System Controls, or TPC – Tax Compliance and Planning.
Nov 22, 2023 NASBA will begin accepting Authorizations to Tests (ATTs) and Notices to Schedules (NTSs) for Business Analysis and Reporting (BAR), Information System and Controls (ISC) and Tax Compliance and Planning (TCP). Exam candidates will not be able to sit for those exams until January 10, 2024.
Dec 15, 2023 Deadline to complete the current four exams Auditing and Attestation (AUD), Financial Regulation and Reporting (FAR), Regulation (REG) and Business Environment and Concepts (BEC).
Dec 15, 2023 Last testing date for BEC
Dec 16, 2023 -
Jan 9, 2024
Dark window to facilitate the IT system conversion from the old Exam to the new Exams. No exam sections will be administered during this time.
Jan 10, 2024 AUD, FAR, and REG will be available to schedule through March 24, 2024
Jan 10, 2024 January 10, 2024 – BAR, ISC and TCP will be available to schedule through February 6, 2024

 Will this impact me if I am currently in the process of taking the CPA Exam?
If you successfully pass AUD, BEC, FAR and REG and retain credit for each before December 31, 2023, you do not need to test under the 2024 CPA Exam.

 If I haven’t passed all four parts of the current CPA Exam before January 2024, do I have to start over under the 2024 CPA Exam?
Absolutely not. The purpose of the CPA Exam transition policy is to allow you to continue your CPA Exam journey from where you are when we transition to the 2024 CPA Exam. Just follow the Transition Policy chart and see what section of the 2024 CPA Exam maps to your current passed section. Your current credit will become a credit for the 2024 CPA Exam section.

 Will my credit expiration dates for sections I have already passed change because of the transition?
The Arizona State Board of Accountancy approved a credit extension policy to aid with the transition from the current exam to the 2024 CPA Exam. The Board proposed to extend CPA Exam credit(s) held on December 31, 2023, to June 30, 2025, and this rule was approved by the Governor’s Regulatory Review Council and became effective July 3, 2023.

 Will I be able to take all current CPA Exam sections through December 31, 2023?
No. The final day to take the current version of the CPA Exam is December 15, 2023, which means that the final day for testing of all current CPA Exam sections (AUD, BEC, FAR and REG) will be December 15, 2023. No CPA Exam sections may be scheduled from December 16, 2023, through January 9, 2024, to allow for conversion of IT systems to the 2024 CPA Exam sections. Candidates are encouraged to plan their testing schedules accordingly.

 If I don’t complete BEC in 2023, will I be able to take BEC in 2024?
No. The final date for taking the BEC section is December 15, 2023. BEC will not be available after that date nor in 2024 or beyond. Please review the Transition Policy chart to better understand which sections can be taken in lieu of BEC in 2024, if necessary.

 Will I be able to take BEC multiple times late in 2023?
Candidates should not anticipate having the ability to test BEC multiple times in November and December 2023. Candidates are encouraged to plan accordingly. Prometric understands that there could be high demand for CPA Exam testing appointments in the second half of 2023. As such, they are prepared to increase hours and add days, as possible. Candidates should not assume that appointments will be available exactly when and where they optimally wish to test. Candidates should schedule as early as possible and are strongly recommended to schedule at least 60 days or more in advance to obtain the best appointments available. Candidates are discouraged to wait until the last few days of a window to schedule appointments should there be weather or other events impacting testing.

 When will I be able to apply to take one of the 2024 CPA Exam sections?
The Board will begin accepting applications for the new sections of the exam on November 20, 2023.

 Will a normal testing schedule be available for the 2024 CPA Exam sections? Will score releases follow historical patterns and be released every few weeks?
Please see the following link for the 2024 Test Administration Schedule and Score Release Timeline.

2024 Test Administration Schedule and Score Release Timeline

Please note that these dates are tentative pending further review by AICPA. Both the testing schedules and the score release schedules will be atypical throughout 2024. It is currently anticipated that testing will commence on January 10, 2024, for all sections. While the Core sections (AUD, FAR and REG) will be available for scheduling from January 10, 2024 through March 26, 2024, the Discipline sections (BAR, ISC and TCP) will only be available from January 10 through February 6, 2024 in the first quarter.

Scores are anticipated to only be released once per test section per quarter due to necessary standard- setting analyses and activities.

 Why is the CPA Exam schedule different for the Discipline Exam sections?
Candidates have a choice of which Discipline section to take, so not all candidates will take all Discipline sections. This means that for a given Discipline section, the number of candidates taking it will be much lower than the number of candidates taking the Core sections.

The analysis of test data requires a certain number of candidates. If a smaller number of candidates take an Exam section over a longer period, everyone will have to wait longer for scores. In order to minimize the amount of time any given candidate needs to wait for a score, the Discipline sections will be administered in a shorter period of time. The shorter time period for the Discipline sections also allows test administrators to address other fairness and security objectives.

 Why will it take longer to get scores for the CPA Exam in 2024?
Whenever a new Exam is launched, additional analysis is needed to release candidate scores. The schedule for score releases in 2024 is similar to that in 2011 and 2017, when new versions of the CPA Exam were launched.

With the new Exam blueprints, there is a good deal of new content on the Exams, and this requires additional analysis after candidates have completed testing. For the first quarter of a new Exam, a new passing score must be set, and this requires further analysis in a number of steps. Accordingly, scores for the first quarter take longer than scores for subsequent quarters.

It is important to note that for each quarter in 2024, candidates will receive their scores in time to take the same Exam section in the next quarter if they choose.

 Should we expect that the 2024 testing schedule and score release schedule will be the new normal?
 Will testing be limited and score delays expected in 2025 and into the future?
Test administrators anticipate a more typical Exam schedule and score release timeline for the Core sections after 2024. Currently, they are unable to determine the Exam schedule and score release timeline for the Discipline sections post-2024.

 There are three new Core sections called AUD, FAR and REG. Does that mean they will remain the same as they are now?
Not exactly. The AUD Core section closely aligns with the current AUD section. Some content previously assessed in FAR, for example accounting for state and local governments, has been moved to the BAR Discipline. The REG Core section retains the same content areas, but some content currently assessed in REG has been allocated to the TCP Discipline. As part of the CPA Evolution initiative, the AICPA, under the governance of the Board of Examiners, has conducted a practice analysis research study, the results of which define the knowledge and skills required for each of the Core and Discipline sections of the 2024 CPA Exam. Please see the following link for the 2024 CPA Exam Blueprints and test design.

AICPA Unveils Blueprints for Redesigned CPA Exam

 Can I pass one of the new Discipline sections instead of passing AUD, FAR or REG?
No. Candidates will be required to pass AUD, FAR and REG under either the current Exam or the 2024 CPA Exam. Selecting and passing one Discipline section will replace passing BEC after the 2024 CPA Exam launches.

 Can I take more than one Discipline section of the Exam? If I pass one Discipline, may I take additional Disciplines?
No. Candidates are allowed to pass and retain credit for only one Discipline section starting in 2024, assuming they have not retained credit for BEC. Candidates may not take additional Disciplines. The only exceptions are as follows:

1) If a candidate’s credit for one Discipline expires, or,

2) If a candidate fails a Discipline section, the candidate is allowed to select a different Discipline in which to be tested, if they so choose.

 Does the Discipline selected restrict future professional practice?
No. Regardless of chosen Discipline, this model leads to a full CPA license, with rights and privileges consistent with any other CPA. This includes rights to sign audit and attest reports, as the Core will give every candidate a strong base in accounting, auditing, tax and technology.

However, ethical requirements dictate that CPAs only undertake those professional services that they can reasonably expect to complete with professional competence. Competence means the CPA or their staff possess the appropriate technical qualifications to perform the professional service and that, as required, the CPA supervises and evaluates the quality of work performed.