The AICPA and the National Association of State Boards of Accountancy (NASBA) have released the CPA Evolution Model Curriculum, another step in a joint initiative designed to address the rapidly changing skills and competencies required in the accounting profession.
Developed by a group of more than 40 volunteers from across the profession, the curriculum is meant to reflect the skills newly licensed CPAs need in the current practice environment and to serve as a model of how an accounting program could transition to prepare candidates for the updated CPA exam structure due to launch in 2024.
The curriculum provides detailed content suggestions with modules, topics and learning objectives, covering content necessary for all future CPAs (the core) as well as three separate disciplines (business analysis and reporting, information systems and control, tax compliance and planning).
“A skill set that includes a deep understanding of new and emerging technologies is essential for CPAs entering the profession,” says AICPA CEO of public accounting Sue Coffey. “We’re excited to share the work of our task forces and help faculty prepare a strong pipeline of future CPAs who will continue to meet the changing needs of U.S. capital markets.”