Prospective CPA candidates will take the new Uniform CPA Exam as of Jan. 10. 

This new CPA exam is the result of the joint AICPA and NASBA CPA Evolution initiative, which transforms the CPA licensure model to recognize the growth in skills required for the profession to be relevant for the future. CPA Evolution adopts a core and discipline model, with a strong common core for all CPAs in accounting, auditing, tax and technology. While previous candidates took four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC), BEC will now be integrated into a new “Discipline” section. 

Candidates select one discipline to demonstrate their deeper skills and knowledge:  

• Business reporting and analysis (BAR) 

• Information systems and controls (ISC), or 

• Tax compliance and planning (TCP) 
    

Testing officially began on Jan. 10 and in 2024, testing for BAR, TCP and ISC will only be available for approximately one month of each calendar quarter. There will be a limited number of score release dates because the AICPA will need more time to evaluate and score the new exams. 

And a relevant update from last fall for CPA candidates: the Accountancy Board of Ohio voted to reinstitute credit for any parts of the CPA Exam that expired during the pandemic’s national public health emergency (Jan. 30, 2020 through May 11, 2023) and which have not been subsequently replaced by new credits for the same sections. These reinstituted credits will be valid through July 30, 2025 for all Ohio candidates. Read more here.