CPA Evolution: The New Core-Plus-Discipline CPA Exam Explained
In January 2024, the CPA Exam underwent its biggest redesign in years under the CPA Evolution initiative, led by NASBA and the AICPA. If you advise students or newer staff, here’s what changed.
The new “Core + Discipline” model
Every candidate now completes three Core sections that all CPAs need:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
Candidates then choose one Discipline section that reflects a deeper area of practice:
- BAR — Business Analysis and Reporting
- ISC — Information Systems and Controls
- TCP — Tax Compliance and Planning
Why it changed
The model reflects how much technology, data, and analysis have reshaped the profession. Content such as data and IT controls moved into the Core, and the previous Business Environment and Concepts (BEC) section was retired.
A common question
Choosing a Discipline does not restrict where a newly licensed CPA can work — all three lead to the same CPA license and full practice rights.
Stay ready with CPE Options
When the rules change, continuing education is how you keep up. Browse the catalog, cover a full year with an Unlimited Access plan, or see all CPE plans. Check your state’s ongoing requirements on our CPE requirements page.
This article is general information for accounting and finance professionals and is not legal or professional advice. Licensure, examination, and audit rules are set by individual state boards, NASBA, the AICPA, federal agencies, and other bodies, and they change and vary by jurisdiction — always confirm the current requirements with the relevant authority before relying on them.
