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CPA Evolution Model Curriculum

CPA Evolution Model * Curriculum *Sample, example | Updated November 2021 Disclaimer: The contents of this publication do not necessarily reflect the position or opinion of the American Institute of CPAs (AICPA), its divisions and its committees, and do not necessarily reflect the position or opinion of the National Association of State Boards of Accountancy (NASBA), its divisions and its committees. This publication is designed to provide accurate and authoritative information on the subject covered. It is distributed with the understanding that the authors are not engaged in rendering legal, accounting or other professional services.

Uniform CPA Examination when it launches in 2024. Accounting educators will play a vital role in preparing students to pursue the CPA license under this new model. We developed the CPA Evolution Model* Curriculum as one example of how an accounting program might transition to reflect the new Core + Disciplines, CPA licensure model.

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