The CPA Evolution Initiative has announced a transition policy for the 2024 CPA exam. There has been a lot of discussion about the evolution of CPAs. Let’s take a closer look at what it means: 

A survey of over 1200 accounting department chairs asks if data analytics, IT auditing, and cyber security are taught in their accounting programs. According to the gap analysis results, 64% of schools teach data analytics, 40% teach predictive analysis, 23% include system and organisational controls, and 23% have digital proficiency. The CPA Evolution includes: 

compliance and planning, business analysis and reporting, information systems, and controls. 

CORE (3 Parts) 

  1. Financial Acct & Reporting (FAR) and IT 
  2. Audit (AUD) and IT
  3. Tax (REG) and IT


  1. Tax Compliance & Planning, or
  2. Business Analysis & Reporting, or
  3. Information System & Controls

What a CPA 2024 evolution model curriculum should look like? 

  1. A curriculum designed to support accounting programs as they navigate disruption
  2. An aid composed of modules, topics, learning objectives, and illustrative accounting program structures.  
  1. Insights from current practice analysis
  2. A core with familiar content

– Intermediate Accounting 

– Accounting information system 

– Auditing principles 

– Intermediate managerial accounting 

– Intro to taxation 

  1. Discipline tracks focused on advanced content and emerging areas

– Advanced financial accounting 

– Advanced managerial accounting 

– Advanced accounting data analysis 

– Info system assurance and advisory 

– Advance individual and entity tax 


The CPA exam syllabus will change in 2024. The AICPA (American Institute of Certified Public Accountants) proposed a new model to make CPAs more technologically competent. It will be a Core + Discipline model in which CPAs must choose three mandatory core subjects/sections and one discipline subject/section from three options. The allocation of content among the subjects has changed significantly. Some content has been moved from one subject to another, and some has been added or removed. The scoring weight, question count, and skill level for each subject have also been adjusted. 

If you want to know more about the Evolution of the CPA exam: 2024 information please feel free to Contact Simandhar Education @ +91 7780273388 or mail us at


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