How the AICPA will roll the “Big Beautiful Bill” into the CPA Exam: What candidates need to know

Are you gearing up to sit for the REG or TCP sections of the CPA Exam in the next year? If so, you will want to be aware of the recent changes to the CPA Exam testing policies in response to the new tax code introduced by H.R. 1: The One Big Beautiful Bill Act (OBBBA). The AICPA Board of Examiners approved a critical, phased approach for testing CPA candidates on provisions from the OBBBA, giving candidates and educators extra lead time before the tax changes become testable.

Here’s an overview of the changes, plus what it means for your study plan.

• Old tax provisions scheduled to expire in 2025 will remain testable until June 30, 2026.
• New tax provisions with effective dates in 2024 and 2025 will appear on the test starting July 1, 2026.
• Provisions that take effect in 2026 or later will follow the standard exam policy for testing—six months after the effective date.
• The changes in content will affect the REG and TCP portions of the exam.

You can still be tested on rules that were set to expire in 2025. Keep studying these rules for exam dates up to and including June 30, 2026.

The exam begins testing new tax provisions with effective dates in 2024 and 2025. This includes items that were effective:

• On enactment date—July 4, 2025
• For taxable years beginning after December 31, 2024
• For taxable years beginning after December 31, 2025
• For specific triggers, like property acquired, after January 19, 2025

Standard exam testing policy applies. Provisions become testable in the calendar quarter that begins six months after the provision’s effective date. For example, if a rule takes effect March 15, 2026, it becomes testable on October 1, 2026—the start of the next calendar quarter after six months have passed.

REG and TCP. These are the tax-heavy sections where the OBBBA’s provisions fall within scope. Not every provision of the OBBBA will be tested—only those that align with the Uniform CPA Examination Blueprints for REG and TCP.

Focus on pre-OBBBA law, including 2025 items that remain testable through June 30, 2026. Rules with effective dates in 2024–2025 will not appear on the exam until July 2026.

Incorporate OBBBA provisions with 2024 and 2025 effective dates that fall within REG and TCP portions of the exam. Also track any provisions with effective dates in 2026 and later that will enter testing on the normal six-month timeline.

Make sure your exam prep resources specify which rules apply to your exam window. Gleim materials will note when the OBBBA changes become testable and flag expired provisions appropriately.

Consider focusing on a single set of provisions, either pre-OBBBA or post-OBBBA, rather than preparing for two different sets of rules.

The AICPA’s phased approach will provide a clear on-ramp for the 2024 and 2025 tax provisions, keeping the exam aligned with current tax practice and preventing sudden shifts in content that could disadvantage candidates who are already deep into study plans.

We’ll continue to update our materials and study guidance as these timelines approach so you can focus on what’s actually testable for your exam date. If you’re unsure which rules apply to your window, do not hesitate to reach out—we’re here to help you navigate this transition with confidence.

Visit our CPA Exam Changes Guide periodically to stay updated on changes coming to the CPA Exam.