Everything you need to know about the changes coming to the CPA Exam, consolidated and analyzed in one easy-to-reach place.
The AICPA recently announced plans for CPA Evolution! This is the largest set of changes coming to the CPA Exam in recent years, and the goal is to better align the content of the CPA Exam to the duties CPAs will be expected to perform in the near future. Check out our CPA Evolution Update for more info!
The CPA Exam changes regularly. Gleim CPA Review takes new pronouncements, law changes, and the AICPA Blueprints into account when developing our materials, so there is nothing for you to worry about. In other words, you don’t need to stress about learning each of the Blueprint changes because Gleim updates your CPA review materials based on all of these changes.
But if you want to keep up with the landscape of CPA Exam changes, read on!
The CPA Exam Changes scheduled for 2023 are routine, resulting from new laws, rules and regulations. The AICPA updates the CPA Exam annually to amend sections, add new topics and remove older topics. Listed below are the content changes that became testable on the CPA Exam effective January 1, 2023. There are minor revisions in each of the 4 exam sections as noted below.
Effective January 1, 2023, the AUD section of the CPA Exam will be updated to reflect SAS 142. These updates include:
Effective January 1, 2023, the only change to the BEC material will be to better increase parity of the information provided on the value-chain and value-chain analysis to the CPA BEC Blueprints.
Effective January 1, 2023, the FAR section of the CPA Exam will be updated to reflect ASU 2022-02, Troubled Debt Restructurings — Debtors
There are no significant changes to the REG section of the CPA Exam. Gleim content will be updated to simplify the coverage of Sec. 444 to better align with the CPA REG Blueprints.
The CPA Exam changes scheduled for 2022 were routine, resulting from new laws, rules, and regulations. The AICPA updates the CPA Exam annually to amend sections, add new topics and remove older topics. Listed below are the content changes that became testable on the CPA Exam effective January 1, 2022. The only changes were to the AUD section. FAR, REG, and BEC were not changed.
Effective January 1, 2022, the AUD section of the CPA Exam was updated to reflect updates to SAS Nos. 134-140 and SSARS No. 25. Those updates included:
CPA Exam Changes: Planning for Evolution
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The AICPA regularly revises sections, adds new topics, and removes outdated topics to make sure it reflects the latest professional standards and regulations of the following governing bodies:
Taking advantage of new technologies and improving the testing experience sometimes changes the interface or other administration elements of the CPA Exam.
Many of the changes are minor changes that improve how information is presented or clarify topics and testing material.
The CPA Exam Blueprints are a breakdown of the knowledge and skills the AICPA has deemed necessary for Certified Public Accountants. The AICPA uses these Blueprints when creating the CPA Exam and releases them as study guides for CPA candidates.
The AICPA usually releases CPA Exam Blueprints once or twice a year, and the changes do not go into effect immediately.
Within the Blueprints you will find
The most important thing to remember is that the Blueprints are not an exam rubric. They present sample tasks, but they are not limited to only testing the content areas with those tasks. Equally important: Not every topic on the Blueprint will be tested on every CPA Exam.
The CPA Exam changes every year, sometimes more than once. It can be hard to determine which changes are important, so let us do the work for you! Our free CPA Exam Guide includes everything you need to know about the CPA Exam. Studying with Gleim CPA Review means you never need to worry about CPA Exam changes—we always have you covered.