CPA Evolution

A combined NASBA-AICPA initiative aimed at evolving CPA licensure to reflect the skills and knowledge CPAs increasingly need in a technology-driven marketplace.

  1. Strong core with accounting, auditing, tax and technology
  2. Deeper knowledge in three primary disciplines
  3. Reflects reality of practice
  4. Adaptive and flexible
  5. One CPA license
  6. Enhances public protection

Information session and Q&A

Carl Mays, Jr. CPA, associate director of CPA quality and evolution for the American Institute of Certified Public Accountants (AICPA) and Daniel Dustin, CPA, vice president of State Board relations for the National Association of State Boards of Accountancy (NASBA) provided insights, next steps and answered KyCPA members questions regarding the new model for CPA licensure.  

For those that missed it, the recorded session is available below.


The New model for CPA licensure; expected to launch in 2024


CPA Evolution impact on Exam, education and the states

  • Exam
    • Still expected to be four sections: candidates pass three core sections and one discipline
  • Education
    • Will provide resources to support tech integration, model curricula and model internship 
  • States
    • Will need statutory change in one state and rules changes in 7 states
    • UAA model rules changes around education: 
      • Will aspire to uniformity in all states; not required to implement CPA Evolution

Where are we now and what' next?

  • AICPA Council and NASBA Board of Directors both voted to support CPA Evolution
  • Fall 2020
    • Begin statute and rules changes
    • Begin launching educator resources 
  • 2021-2023 
    • Develop new Exam 
    • Continue releasing educator resources
  • Goal: Launch new CPA Exam in 2024 

For more information visit

Related News

  • CPA Evolution

    September 30, 2020

    Update on progress towards the launch of the new CPA licensure model. Launch date expected in 2024. The CPA Evolution is a combined NASBA-AICPA initiative aimed at evolving CPA licensure to reflect the skills and knowledge CPAs increasingly need in a technology-driven marketplace. Continue Reading

  • KyCPA Board of Directors: 2020-2021 nominations announced

    May 12, 2020

    Becky Phillips, chair of the KyCPA Nominations and Awards Committee, presents nominees for the 2020-2021 Board of Directors. Additional nominations will be accepted until May 26, 2020 via a written and signed petition sent to the Secretary/Treasurer, KyCPA at 1735 Alliant Avenue, Louisville, KY 40299. If no petitions are received by that date, the candidates recommended by the Nominations and Awards Committee will be declared elected. Continue Reading

  • 3 steps to make change management a competitive advantage

    February 19, 2020

    The ability of organizations — and the individuals that comprise organi­zations — to change and evolve over time is a crucial factor to the continued success of the profession. Continue Reading

  • Choosing a career path 

    November 27, 2019

    One of the many benefits of being a CPA is the wide array of career paths. CPAs can focus on providing professional services to a specific industry or they can choose a particular route they would like to go, such as advisory, audit or tax. The accounting profession is full of many different special­izations, which can also include forensics, valuation, personal financial planning and business management consulting, to name a few. CPAs can take control of their careers and choose the path they want to take. Continue Reading

  • Navigating the changing role of the nonprofit CFO

    November 26, 2019

    In my previous CFOs have experienced one of the most dramatic transformations of any in recent years — from number crunchers to strate­gic advisors who help lead the direction of their organizations. Nonprofit CFOs are no different, except they often face even more challenges amid shifts in tax policy and finding alternative ways to obtain revenue. They are more analytical than ever, but they need to also consider the organiza­tion’s growth.   Continue Reading

View All News