CPA Evolution

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.

A new CPA licensure model is expected to launch in 2024.

A joint effort of NASBA and AICPA

Over the course of three years, NASBA and the AICPA heard from over 3,000 stakeholders from across the profession to gather input on how to transform CPA licensure. NASBA and the AICPA carefully reviewed all of the feedback received, studied other professions’ licensure models and considered multiple options for updates to the licensure model before developing the approach.

A new core + disciplines licensure model

The new core + disciplines licensure model starts with a deep and strong core in accounting, auditing, tax and technology that all candidates would be required to complete. Then, each candidate would choose a discipline in which to demonstrate deeper skills and knowledge.

Full CPA licensure, no matter the discipline

Regardless of chosen discipline, this model leads to full CPA licensure, with rights and privileges consistent with any other CPA. A discipline selected for testing would not mean the CPA is limited to that practice area.

The body of knowledge for newly licensed CPAs growing rapidly.


Procedures historically performed by newly licensed CPAs are being automated, offshored or performed by paraprofessionals. Now, entry-level CPAs are performing more procedures that require deeper critical thinking, problem-solving and professional judgment. Responsibilities that were traditionally assigned to more experienced staff are being pushed down to the staff level. As a result, newly licensed CPAs need to know more than ever before to meet the needs of practice. To protect the public, the CPA licensure model must reflect these changes.