CPA Evolution changes 2024 | clear cpa exam in 2023

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CPA 2024 Changes

Until last year, US CPA had 4 mandatory subjects. NASBA has now decided to change it to 6 subjects and 4 exams.

Core Subjects - FAR, AUD, and REG

Elective Subjects - BAR, ISC, and TCP

Note:

BEC is not a subject in the 2024 pattern
Testing for US CPA Exam will be from 10 January 2024

Exam Dates

2024 Tentative CPA Exam dates/ Score dates

Quater	Core exam Dates	Core Result Dates	Elective Exam Dates	Elective Results Dates
Q1	10th Jan-26th Mar	14th May- 4th June	10th Jan- 6th Feb	26th Mar-16thApr
Q2	1st Apr-25th Jun	1st Aug	20th Apr- 19th May	20th Jun
Q3	1st Jul- 25th Sep	1st November	1st Jul-31st Jul	3rd Sep
Q4	1st Oct-26th Dec	Early Feb 2025	1st Oct - 31st Oct	3rd Dec

Download Free US CPA Prospectus

Important News About Exam Dates

Electives Exam dates are comparatively less than core dates. Hence it’s advisable to watch the recorded sessions and prepare well in advance.
Results are coming out for the 1st Quarter in May for Core. We need to be more careful while planning for exams in the first quarter for core as the results waiting time is more. It's advisable to have a proper study plan.

All candidates who apply to state board evaluation on or before Oct 1st, 2023 AND have their education documents received by CPA Exam Services (NIES report for example) will be eligible for BEC Exam.

The state board will mostly confirm the eligibility by October last week after which the candidates can log in back to CPA portal and apply for the exam section (only one section at a time) by paying the relevant exam fee and get the NTS . BEC NTS should be applied on or before Nov 12th NTS is issued immediately.