Exciting Changes Coming to the US CPA Exam in 2024: Stay Ahead with Orbit Institutes

US CPA Exam 2024


Welcome back to Part 2 of our blog series on the changes coming to the US CPA exam in 2024. In Part 1, we discussed the upcoming changes to the exam structure, including the new format and core sections. In this section, we will delve deeper into the transition timeline, the discipline options, and the tentative test administration schedule and score release timeline.

Transition Policy for the 2024 Evolution:

The AICPA and NASBA have established a policy to make the transition from the existing exam to the new exam as simple as possible for applicants. Those who got credit for AUD, FAR, or REG on the current CPA Exam will not be required to retake the equivalent new core portion in AUD, FAR, or REG. Candidates who received BEC credit on the current CPA Exam are thus excluded from taking any of the three disciplinary components.

Duration of the Clearing Exam:

Previously, CPA students had to pass all four examinations within 18 months starting from passing the first exam. However, on April 21, 2023, the NASBA Board of Directors voted to amend Rules 5-7 of the UAA Model Rules. As a result, the period for passing all the exams has been increased from 18 to 30 months.

NASBA Transition Timeline:

NASBA has released a tentative transition timeline in preparation for the launch of the new CPA Exam, known as CPA Evolution, in January 2024. The timeline consists of several important milestones:

– Effective November 15, 2023, NASBA will halt the processing of BEC exam applications. This means that candidates who plan to take the BEC section of the current CPA Exam must submit their applications before this date.

– Beginning November 22, 2023, NASBA will accept applications for the following new discipline exam sections: Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP), and Information Systems and Controls (ISC). Candidates interested in these new discipline options can submit their applications starting today.

– The final day of testing in 2023 for all sections (AUD, BEC, FAR, and REG) is December 15, 2023. Candidates who intend to take any of these parts must finish their tests by this date.

Tentative Test Administration Schedule and Score Release Timeline for 2024:

NASBA has published a tentative test administration schedule and score release timeline for the new CPA Exam in 2024. Here are the key details:

– Testing of the new exam will begin on January 10, 2024.

– The discipline sections (BAR, TCP, and ISC) will be available for testing during a specific month of each calendar quarter.

– The score release dates will be limited due to the need for the AICPA to evaluate and score the new exams accurately.

It’s important to refer to the published schedule for specific exam dates and score release dates based on the quarter in which you plan to take the exam.

Exploring the Discipline Options:

As mentioned in Part 1, the new CPA Exam structure introduces three discipline options. Let’s take a closer look at each option:


  1. BAR (Business Analysis and Reporting): BAR focuses on advanced business analysis and reporting. It covers financial statement analysis, financial modeling, strategic planning, and decision-making techniques. Candidates selecting BAR will enhance their skills in providing valuable insights and recommendations to businesses.


  1. ISC (Information Systems and Controls): ISC emphasizes the role of information systems and controls in the accounting profession. It covers areas such as IT governance, cybersecurity, data analytics, system development, and internal controls. Opting for ISC allows candidates to specialize in leveraging technology for efficient and secure financial processes.


  1. TCP (Tax Compliance and Planning): TCP centers around tax compliance and planning. It covers various tax regulations, tax planning strategies, international taxation, and ethical considerations. Candidates opting for TCP will develop expertise in helping individuals and businesses navigate complex tax frameworks and make informed decisions.

Final Thoughts:

The upcoming changes to the US CPA Exam in 2024 present a significant shift in the exam structure, providing candidates with opportunities to specialize in their areas of interest. It is important to stay updated on the transition timeline, schedule, and policies set by NASBA and the AICPA.

Orbit Institutes is committed to assisting candidates in their CPA exam preparation. We provide comprehensive resources and guidance to help you excel in this challenging yet rewarding journey. Best of luck as you prepare for the 2024 CPA Exam. Stay tuned for more updates and support from Orbit Institutes.

For more detailed information about the transition timeline and other important updates, please refer to the official NASBA website and the AICPA’s CPA Evolution resources.


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