Transition into the 2024 Exam.
Now is a very exciting time to attain your CPA Exam licensure, and we will help you every step of the way.
Watch this NASBA webcast to get a fuller picture of the transition. You can seek answers via the C P A E x a m T r a n s i t i o n F A Q s .
As the Evolution-aligned CPA Exam kicks off in January 2024, it’s very important to understand N A S B A ’ s t r a n s i t i o n p o l i c y — some students may have started the Exam process in 2023. Don’t be discouraged!
Previously passed Exam sections can count toward the 2024 Exam — and any earned Uniform CPA Examination credits are extended until June 30, 2025. Candidates who completed AUD, FAR or REG before January 2024 will not need to take the corresponding Core section. And if you passed BEC, you would not need to take any of the three Discipline sections.
If you’ll be ready to take the CPA Exam in 2024, mark your calendar with t h e s e t e s t a d m i n i s t r a t i o n d a t e s and start planning now.
The blueprint explains the exam content so you can confidently go into the exam. The 2024 CPA Exam Blueprints will be your go-to guide as you prepare for the CPA Exam.
Practice makes perfect with the C P A E x a m s a m p l e t e s t.
Ease pre-exam jitters and take one extra step of preparation by completing our sample test. You can familiarize yourself with the format and functionality of the CPA Exam through this abbreviated test.
Who’s who in the CPA Exam process
The AICPA is responsible for developing and scoring the CPA Exam. We have extensive resources, including T h i s W a y t o C P A . c o m. We’ve got your back now and throughout your career.
NASBA is your g o - t o r e s o u r c e f o r s p e c i f i c r e q u i r e m e n t s in the 55 U.S. accounting jurisdictions.
Prometric administers the CPA Exam at test centers across the globe.
The AICPA, NASBA and Prometric are partners in delivering the CPA Exam.
The AICPA Board of Examiners oversees the exam and sets development and scoring policies that follow the legal and assessment standards of the licensure exam. They also ensure that the exam reflects the knowledge and skills newly licensed CPAs need.
Your State Board of accountancy will outline requirements related to that jurisdiction, and they will issue your CPA license. State societies are independent, professional organizations for CPAs and can be found in all 50 states, Washington, DC, Puerto Rico, Guam and the Virgin Islands.
Ongoing support is available to you.
Start your involvement today and join with the free AICPA Student Affiliate membership. In addition to resources and tools to use throughout your college career, you’ll have access to mentorships, insurance and retirement options, scholarships, business discounts, networking opportunities and much more.
Your membership with us grows as you grow.
As you prepare for the Uniform CPA Exam, you could move into c a n d i d a t e m e m b e r s h i p to gain access to additional professional support, career development resources, networking opportunities and more.
After licensure, you can move into regular membership, which is available in a tiered structure, allowing customizations, so you’ll receive relevant benefits and resources, including expert-led webcasts and events, regulatory updates in the Town Hall series, advocacy with Congress for the profession, networking opportunities at annual conferences and so much more.
Be part of something great.
CPAs are versatile and valued experts. Earning your CPA license unlocks a dynamic, fun, challenging and rewarding career. W e l c o m e t o y o u r p r o f e s s i o n a l h o m e .
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Build your professional experience.
It’s time to put your education to work. Licensure candidates need about 2,000 working hours verified by a licensed CPA, but check with your jurisdiction as requirements vary. Previously completed internships may count toward your 2,000-hour goal.
Understand the ethics.
Ethical behavior is nonnegotiable, and honesty, objectivity and professional conduct are the foundation of the profession.
CPAs follow rules of professional conduct, standards and regulatory requirements, and the license adds to the trust and respect people have for them.
CPAs follow rules of professional conduct, standards and regulatory requirements, and the license adds to the trust and respect people have for them.
Here’s what you need to do:
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Check e x a m r e q u i r e m e n t s pertaining to citizenship, residency and eligibility for international students for your desired jurisdiction, as they vary.Ensure you know the eligibility requirements within your selected jurisdiction.
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Once you complete the application, you’ll upload required documentation (for example, college transcripts), pay any fees and hit “Submit.”
Your application will be reviewed.
After the review, you’ll receive a notice to schedule, or NTS, which indicates you can schedule your exam. Quick tip: Pay attention to the expiration date on the NTS — most are valid for only six months.
Your application will be reviewed.
After the review, you’ll receive a notice to schedule, or NTS, which indicates you can schedule your exam. Quick tip: Pay attention to the expiration date on the NTS — most are valid for only six months.
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Received your NTS? T i m e t o s c h e d u l e y o u r e x a m !You can go to any test center globally — even if it’s not the jurisdiction in which you want your license.
for the Exam
To become a CPA, you must pass the Uniform CPA Examination® — the only licensing qualification for accounting and audit professionals in the United States. You can become licensed in any of the 55 jurisdictions
This is just a snapshot of the process. For a more in-depth look, be sure to review in-depth documentation from the National Association of State Boards of Accountancy (NASBA).
Growth and progress call for new licensure model.
Emerging technologies and regulatory updates present new opportunities for CPAs. We’re excited about what the future holds. The American Institute of CPAs® (AICPA®) collaborated with NASBA to produce a licensure model that meets the new demands.
Together, we created the CPA Evolution initiative.
CPA Evolution is transforming the CPA licensure model to ensure it reflects the accounting profession of today and the future. The Evolution-aligned Uniform CPA Exam will launch in 2024.
Together, we created the CPA Evolution initiative.
CPA Evolution is transforming the CPA licensure model to ensure it reflects the accounting profession of today and the future. The Evolution-aligned Uniform CPA Exam will launch in 2024.
The CPA Exam changes benefit you.
The coolest change in the exam is the introduction of Disciplines — you can test on a selected Discipline that aligns with your interests and strengths. New content has also been added throughout the exam to test on relevant topics of emerging technology and financial planning.
Previous iterations of the CPA Exam tested all candidates on the same four sections: auditing and attestation (AUD); financial accounting and reporting (FAR); taxation and regulation (REG); and business environment and concepts (BEC).
With the changes, you’ll still be tested on four sections, but introducing a Discipline creates flexibility, allowing you to highlight your strengths and interests. Selecting a Discipline subject will not restrict your career prospects. In fact, it’s likely to expand your awareness of what you’d like to do post-graduation.
Previous iterations of the CPA Exam tested all candidates on the same four sections: auditing and attestation (AUD); financial accounting and reporting (FAR); taxation and regulation (REG); and business environment and concepts (BEC).
With the changes, you’ll still be tested on four sections, but introducing a Discipline creates flexibility, allowing you to highlight your strengths and interests. Selecting a Discipline subject will not restrict your career prospects. In fact, it’s likely to expand your awareness of what you’d like to do post-graduation.
The breakdown:
There are three Core sections, which all candidates must test on:
• Auditing and attestation
• Financial accounting and reporting
• Taxation and regulation
Candidates select one Discipline:
• Business analysis and reporting
• Information systems and controls
• Tax compliance and planning
Testing under this updated licensure model will begin in 2024. You have four hours to complete each section and not all sections need to be taken on the same day — you can schedule as you’re ready.
• Auditing and attestation
• Financial accounting and reporting
• Taxation and regulation
Candidates select one Discipline:
• Business analysis and reporting
• Information systems and controls
• Tax compliance and planning
Testing under this updated licensure model will begin in 2024. You have four hours to complete each section and not all sections need to be taken on the same day — you can schedule as you’re ready.
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Unlock a dynamic career: CPA Exam explained
Accounting is much more than you think.
Cybersecurity
Data analytics
Environmental, social and governance reporting
Forensic accounting
Cool-sounding fields, right? We think so, too. These are just some of the career options and areas of professional expertise available to accountants. Yup, you read that right.
It’s time to discover what today’s accounting profession is really about.
Take an in-depth look at entering a respected profession that offers dynamic career possibilities and pathways to entrepreneurship opportunities.
Kick-start your dream job.
CPAs have strong accounting, financial, tax and technical knowledge, and these skill sets are easily transferable to many different industries. There are so many career options within public accounting and business; you can find jobs aligned with your interests and strengths.
reasons to become a CPA
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Have higher salary potential.
Enjoy continued employment growth.
Create opportunities for entrepreneurship.
CPAs are critical business pros.
CPAs are in high demand by the companies and organizations in your hometown, across the country and at CPA firms and companies of all sizes.
What jobs can you pursue as a CPA? A lot!
Job titles and roles include a variety of specializations:
Maximize your education.
To earn your license, don’t forget the four Es: education, experience, ethics and the CPA Exam.
Today’s CPAs need a wide breadth of knowledge and skills, so you’ll be required to complete 150 semester hours of education.
Why 150? Tax law and accounting and auditing regulation expansions, tech developments, complex business models and rapidly changing staffing needs have raised the demands on today’s accountants. A four-year degree can count toward your 150 hours, and additional courses will give you the necessary competencies to excel in this profession.
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To get that golden number of 150, you can:
Earn additional credit hours while pursuing your bachelor’s degree. These courses can also be taken after achieving your bachelor’s degree but not necessarily in pursuit of a master’s degree. Previously completed college courses taken in high school could also count toward the 150 hours.
Follow your undergraduate accounting degree with a master’s degree at the same or a different school.
Combine a bachelor’s degree in another major with a master’s in accounting or an MBA with a concentration in accounting.
Enroll in a five-year professional accounting program that leads to a master’s degree.
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