Practice Analysis: Developing a CPA Evolution-aligned CPA Exam

The AICPA conducted a practice analysis to ensure the CPA Exam remains aligned with the professional practice. The research helped confirm the relevant knowledge and skills to be assessed.

The AICPA Governing Council and the National Association of State Boards of Accountancy (NASBA) Board of Directors voted to advance the CPA Evolution initiative. The initiative requires the development of a new CPA Exam with a Core and Disciplines structure and content.

As with any substantive change proposed for the CPA Exam, the AICPA must conduct a practice analysis to ensure it remains aligned with the professional practice of newly licensed CPAs. This research helps confirm the relevant knowledge and skills the CPA Exam must assess.

During the practice analysis, the AICPA engaged with subject matter experts and other stakeholders to determine the appropriate content to be assessed in the Core and Discipline sections.

Timeline

  • July 2021 – Release survey of Core and Discipline draft content

  • July 2022 – Publish Practice Analysis Exposure Draft

  • January 2023 – Announce new CPA Exam details and publish new CPA Exam Blueprints

  • January 2024 – Launch new CPA Exam