To be able to pass the CPA exam under the new model, you will have to carefully plan what coursework to take as you complete the 150-credit hours required by most jurisdictions for licensure. Since you now have to choose which Discipline you will test in, you will have to customize your coursework to include the necessary content for your chosen area of specialization. If you do not pass a specific discipline section of the CPA exam may opt to take a different discipline section in a subsequent testing window. However, you cannot take two discipline sections of the CPA exam at the same time.
Oftentimes, change is not easy. However, the accounting profession has changed over the decades. Automation has allowed accountants to increasingly become interpreters of data, rather than simply compilers of financial information. The CPA evolution reflects the accountant’s important role in impacting the organization and influencing its success. For more information on the Uniform CPA Exam effective in January of 2024, please visit NASBA.
Specific courses in data analytics are typically in both the undergraduate and graduate degree programs, and data analytics concepts are practiced in various classes. Most undergraduate programs focus on the core sections of the Uniform CPA Exam, and graduate courses prepare students for the discipline sections. The MSA degree for the Business Analysis and Reporting (BAR) discipline section of the CPA exam is currently running, and a program to prepare students for the Tax Compliance and Planning (TCP) discipline section will be available in the fall of 2023.
Grand Canyon University (GCU) can help become a CPA under the new CPA evolution model. GCU has carefully planned a sequence of courses that will prepare students for the CPA evolution, as part of their Bachelor of Science in Accounting with an Emphasis in Public Accounting and Master of Science in Accountancy programs. Students are encouraged to take both the bachelor's and master's degree programs in succession in order to cover most content that is on the CPA evolution version of the Uniform CPA exam.