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CPA Evolution Resource Competition (CERC)

Amount: $300 - $1,500

Sponsor: AICPA

Open Date: Aug 06, 2021
Open Time: 6 a.m.
Close Date: Oct 31, 2021
Close Time: 11:59 p.m.

Timezone: US/Eastern
Award Date: Dec. 1, 2021

Apply Here

Program Overview

The AICPA recognizes faculty as champions of education and inspirers for thousands of college students. CPA Evolution is a reflection of the skills required of newly licensed CPAs in the workplace. This competition seeks to promote the development of teaching resources for the new topics and learning objectives outlined in the CPA Evolution Model Curriculum.

We are inviting faculty to submit their original teaching cases, exercises, or other instructional materials to AICPA to be considered for a CERC award.

Entries may be submitted by an individual or a group. Previous AICPA award submissions are not eligible.


Accounting educators can submit their proprietary, un-replicated, self-authored accounting course teaching techniques for the opportunity to earn an award. Use the application to apply for one or both categories:

  • Long case/exercise: students will need more than 1 hour to complete.
  • Short case/exercise: students will be able to complete in less than 50 minutes.

In order to be eligible for consideration, you must submit all materials electronically by October 31, 2021, at 11:59 PM.


Winning submissions will be awarded as follows:

Long case/exercise
  • First Place Award: $1,500
  • Honorable Mention: $750

  • Short case/exercise
  • First Place Award: $500
  • Honorable Mention: $300

  • Submission Guidelines

    Submission materials may not be commercial products. Faculty member must own the copyright for the submission. Materials can be designed for introductory, upper-level, or graduate accounting courses.

    Each submission should include:

    • Abstract: 100 to 150 words
    • Keywords: three to six keywords for the teaching resource
    • Intended course(s) and audience
    • Suggested solution
    • Strategies for using the resource in teaching
    • Attestation that the case has not been published, accepted, or is under review elsewhere
    • If based on a real company or clearance is required, evidence that the case has been cleared for publication with the company
    • Learning objectives mapped to CPA Evolution Model Curriculum
    • A detailed description of the case/activity and solution set
    • Rubric or assessment instrument, if applicable


    As we are trying to close gaps in teaching resources related to CPA Evolution, submitted cases and assignments should include learning objectives that align with one or more of the following fifty topics of the CPA Evolution Model Curriculum.

    Accounting and Data Analytics Core

    Module 8: Financial Data Analytics
  • Topic 1: Logical thinking
  • Topic 2: Financial data
  • Topic 3: Data mining of structured financial data
  • Topic 4: Analysis of financial data
  • Topic 5: Visualization
  • Topic 6: Communicating accounting data results
  • Topic 7: Data ethics

  • Module 9: Digital Acumen
  • Topic 1: Logical thinking

  • Audit and Accounting Information Systems Core

    Module 15: Digital Acumen
  • Topic 1: Digital acumen
  • Topic 2: Application of digital technologies

  • Tax Core

    Module 12: Technology and Digital Acumen
  • Topic 1: Utilizing technology and data analysis in the tax function
  • Topic 2: Digital acumen

  • Business Analysis and Reporting Discipline

    Module 10: Advanced Data Analytics
  • Topic 1: Advanced critical thinking
  • Topic 2: Advanced logical thinking
  • Topic 3: Advanced data concepts
  • Topic 4: Advanced data mining
  • Topic 5: Advanced data analysis
  • Topic 6: Advanced data visualization
  • Topic 7: Communicating results on advanced data analytics
  • Topic 8: Advanced data ethics
  • Topic 9: Advanced data management and relationships

  • Information Systems and Controls Discipline

    Module 1: IT Governance and Risk Assessment
  • Topic 1: IT governance, strategy, and standards
  • Topic 2: Assurance-related research
  • Topic 5: IT control frameworks
  • Topic 9: Cybersecurity risk management
  • Topic 10: System interfaces/flow of data

  • Module 2: Performing Procedures, Tests of Internal Controls
  • Topic 3: Tests of internal controls related to business processes

  • Module 3: SOC Engagements
  • Topic 1: Basic concepts
  • Topic 2: SOC engagement: planning
  • Topic 3: SOC engagement: performing procedures
  • Topic 4: SOC engagement: reporting

  • Module 5: Information Security and Protection of Information Assets
  • Topic 1: Information security and privacy frameworks, standards
  • Topic 2: Business resiliency
  • Topic 3: Business continuity

  • Tax Compliance and Planning Discipline

    Module 1: Individual Tax Fundamentals and Tax Planning
  • Topic 1: Tax planning consideration for gross income, inclusions, and exclusions
  • Topic 2: Adjustments and deductions to arrive at adjusted gross income and taxable income
  • Topic 3: Passive activity and at-risk loss limitations
  • Topic 4: Loss limitations
  • Topic 5: Tax attributes
  • Topic 6: Tax planning consideration for computation of tax, estimated taxes, and tax credits

  • Module 3: Tax Accounting Methods
  • Topic 1: Tax accounting methods

  • Module 4: Federal Taxation of Entities
  • Topic 1: Tax planning strategies
  • Topic 2: Basics of mergers, acquisitions and divestitures tax planning and structuring
  • Topic 3: Employee and business-owner planning
  • Topic 4: Qualified joint venture

  • Module 8: Tax Planning for Entities
  • Topic 1: Tax treatment of formation and liquidation of business entities
  • Topic 2: Tax planning for C corporations
  • Topic 3: Tax planning for S corporations
  • Topic 4: Tax planning for partnerships
  • Topic 5: Higher-order tasks related to consolidated C Corp returns and income tax provision
  • Topic 6: Credits and incentives

  • Module 12: Technology
  • Topic 1: Analytical review leveraging data and technology

  • Module 13: Tax Research
  • Topic 1: Tax research

  • Module 14: Personal Financial Advisory Services
  • Topic 1: Individual tax planning
  • Topic 2: Estate, gift, and trust taxation, compliance, and planning
  • Topic 3: Retirement planning

  • Processes and Procedures

    • Apply for the CPA Evolution Resource Competition by uploading your original submission via the "Apply Here" link above.
    • Select on the application the award category you would like to be considered for.
    • Winners will be selected and notified by December 1, 2021.

    The winners and honorable mention recipient(s), for each award category will be asked to present their cases during a Faculty Hour webcast. Winning submissions and related materials will be available for free download to faculty through the Academic Resource Database.Winners will receive a certificate and applicable monetary award after they present their winning submissions at the Faculty Hour webcast.


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