2024年美國注冊會計師考試改革常見問題解答

CPA Exam Transition Policy FAQs

The current Uniform CPA Examination is changing significantly in January 2024 under the CPA Evolution Initiative. It is important that you learn about this initiative and the upcoming changes to the 2024 CPA Exam to fully understand how it may impact your journey to become a CPA. Below are several frequently asked questions to help you better prepare for these changes.  If you have additional questions that are not outlined below on the CPA Evolution licensure model, the 2024 Examination or the transition policy, please reach out to us at Feedback@EvolutionofCPA.org

Q1 – Will this impact me if I am currently in the process of taking the CPA Exam?

A1 – If you successfully pass AUD, BEC, FAR and REG and retain credit for each before December 31, 2023, you do not need to test under the 2024 CPA Exam. You must simply meet the other requirements for licensure (education and experience requirements, and in many states, an ethics examination) and apply for your CPA license. 

Q2 – If I haven’t passed all four parts of the current CPA Exam before January 2024, do I have to start over under the 2024 CPA Exam?

A2 – Absolutely not.  The purpose of the CPA Exam transition policy is to allow you to continue your CPA Exam journey from where you are when we transition to the 2024 CPA Exam. Just follow the Transition Policy chart and see what section of the 2024 CPA Exam maps to your current passed section.  Your current credit will become a credit for the 2024 CPA Exam section.

Q3 – Will my credit expiration dates for sections I have already passed change because of the transition?

A3 – No.  Even though you now are getting credit for a new section because of the transition mapping, your credit expiration date will remain the same as it was for the Exam section you previously passed.  As an example, if your credit for BEC expires on June 30, 2024, and you haven’t completed passage of all CPA Exam sections as of that date, your credit for BEC will expire and you will need to take a 2024 CPA Exam Discipline section of your choosing, since BEC will no longer be available as a section.

Q4 – Since the three new sections are called AUD, FAR and REG, does that mean they will remain the same as they are now?

A4 – No.  As part of the CPA Evolution initiative, the AICPA, under the governance of the Board of Examiners, has conducted a practice analysis research study, the results of which will define the knowledge and skills required for each of the Core and Discipline sections of the 2024 CPA Exam. The proposed 2024 CPA Exam blueprints and test design will be published on July 1, 2022, for a 90-day public comment period, and the 2024 CPA Exam Final Report including Core and Discipline blueprints and test design will be published in January 2023.  

Q5 – Can I pass one of the new Discipline sections instead of passing AUD, FAR or REG?

A5 – No. Candidates will be required to pass AUD, FAR and REG under either the current Exam or the 2024 CPA Exam.  Selecting and passing one Discipline section will replace passing BEC after the 2024 CPA Exam launches.

Q6 – When will I be able to apply to take one of the 2024 CPA Exam sections?

A6 – Plans and timelines for winding down the testing of the current CPA Exam sections in 2023 and the process to allow application and issuance of Notices to Schedule for the 2024 CPA Exam sections are still under development and will be communicated widely late in 2022 or early in 2023, well in advance of the launch of the 2024 CPA Exam.

Q7 – How do I find out more about CPA Evolution and the 2024 CPA Exam structure and content?

A7 – Additional information is available at EvolutionofCPA.org, and any unanswered questions can be directed to Feedback@EvolutionofCPA.org.