The CPA Evolution is the term used to describe the NASBA/AICPA initiative aimed at evolving CPA licensure to reflect the skills and knowledge CPAs increasingly need in a technology-driven marketplace.


The AICPA Governing Council and the NASBA Board of Directors have authorized the CPA Evolution program, which will adopt a redesigned CPA Exam by 2024 and incorporate new skills that prospective accountants will need to acquire to succeed in the coming years.


Trainers must pay close attention to the underlying causes of the necessary changes. The new CPA Exam will be launched only in 2024, but it is always early enough to begin preparing. To prepare for that, we need to know a few more details about the structural changes that will come in the US CPA.


The following are the important Timelines in the process of CPA EVOLUTION


NASBA will cease processing BEC exam applications on November 15, 2023.


NASBA will begin processing applications for the new discipline exam sections (Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP), and Information Systems and Controls (ISC)) on November 22, 2023.


The last day of testing in 2023 for ALL sections (AUD, BEC, FAR, and REG) is December 15, 2023.


Because the FAR, AUD, and REG sections of the exam will become the core sections under CPA Evolution, NASBA will not stop processing applications for these three exams.


It is also important to remember that the application deadlines for BEC and the initial application acceptance dates for the discipline exams will be set by each jurisdiction (i.e., each US state or territory). As these dates become available, NASBA will publish them for each jurisdiction.


It is critical to remember the following aspects of the 2024 schedule:

The new exam will be available for testing on January 10.

Testing for the exam’s discipline sections (BAR, TCP, and ISC) will be available for one month each calendar quarter.

Because the AICPA will require more time to evaluate and score the new exams, there will be limited score release dates.

The AICPA and NASBA have recommended that each jurisdiction implement the CPA Exam Credit Extension Policy outlined below:

“Any candidate with Uniform CPA Examination credit(s) as of January 1, 2024, will have such credit(s) extended to June 30, 2025.”


Any candidate who passed at least one section of the CPA Exam before the CPA Evolution transition will be granted an 18-month credit extension and will have until June 30, 2025, to pass all remaining sections of the CPA Exam without losing credit for any sections passed before the end of 2023.


This Credit Extension policy has been adopted by many, but not all, jurisdictions. Please visit the NASBA website for the most up-to-date information on whether your state/territory has passed the extension.

If you have any further questions about the CPA Exam transition as we get closer to the new exam, visit the NASBA’s transition FAQ page or contact FINSPIRE Academy at +91 86 8006 2000, +91 44 4868 117, or email us to

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