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The CPA Evolution initiative is transforming the CPA licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. It is a joint effort of the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).

The AICPA Governing Council and the NASBA Board of Directors have both voted to support advancing the CPA Evolution initiative. NASBA and the AICPA are moving forward with implementing a new core + discipline CPA licensure model, and will launch a new Uniform CPA Exam in 2024.


Instead of BEC, You will select only One of the new Disciplines which reflect three pillars of the CPA profession:

 • Business analysis and reporting (BAR)

 • Information systems and controls (ISC)

 • Tax compliance and planning (TCP)


That model Will provide students with:

the growing skills necessary to perform high-quality work, meeting the needs of organizations, firms and the public. Accordingly  enhance the public protection

Who will be impacted

Candidates who will start taking the CPA Exam in 2023 but continue to take sections in 2024 should review this policy.

The transition policy by December 31, 2023:

Candidates who have credit for AUD, FAR or REG by December 2023. There is no BEC anymore and they must select one of the three Discipline sections to be tested. 

Candidates who have credit for BEC by December 2023, will not need to take any of the three discipline sections. But, they then must take the corresponding new Core section of AUD, FAR or REG. 


Business Analysis and Reporting (BAR)

If you are interested in assurance or advisory services, financial statement analysis and reporting, technical accounting, and financial and operations management, then you should consider choosing BAR.

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