AICPA Solicits Feedback on CPA Exam Exposure Draft
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CPA Exam Exposure Draft

AICPA Solicits Feedback on CPA Exam Exposure Draft

Jul 05, 2022 · 3 min read

AICPA Solicits Feedback on CPA Exam Exposure Draft

  • Stakeholders invited to provide input through September 30, 2022

  • New model for CPA Licensure and CPA Exam to Launch 2024

NEW YORK (July 6, 2022) – The American Institute of CPAs (AICPA) is soliciting feedback on the Exposure Draft of the new design of the Uniform CPA Examination® (CPA Exam). Developed through research and input from the profession, the Exposure Draft informs the content and scope of the CPA Exam expected to launch in January 2024. Stakeholders are asked to provide feedback through September 30, 2022.

This request for stakeholder input is the next step in the AICPA and National Association of State Boards of Accountancy (NASBA) joint CPA Evolution initiative, which is transforming the CPA licensure model to recognize the rapidly changing skills and competencies the accounting profession requires.

The Exposure Draft is the result of two years of research conducted through a Practice Analysis to align the CPA Exam to the CPA Evolution initiative. The Practice Analysis collected input about the work newly licensed CPAs are required to perform from various stakeholders who share an interest in preserving the strength and mission of the accounting profession.

The Exposure Draft includes the draft Uniform CPA Examination® Blueprints, which is the official document that presents content eligible for assessment on the Exam, based on the knowledge and skills required of a newly licensed CPA.

“The CPA Exam is always evolving to meet the needs of today’s practice,” said Michael Decker, VP of CPA Examination and Pipeline at the AICPA. “With CPA Evolution, we have an opportunity to assess the required knowledge and skills all newly licensed CPAs need. Our goal is for the Exam to remain rigorous and representative of the evolving role of accounting professionals. We believe input from various stakeholders is integral in developing an Exam that will meet these needs.”

Under the CPA Evolution licensure model, all candidates will be required to take three Core sections: Financial Accounting and Reporting, Auditing and Attestation and Taxation and Regulation. Then, each candidate will choose a Discipline in which to demonstrate additional skills and knowledge: Business Analysis and Reporting, Information Systems and Controls and Tax Compliance and Planning. Regardless of a candidate’s chosen discipline, this model leads to a full CPA license.

“Ensuring that candidates possess appropriate levels of skills and knowledge through the CPA Evolution-aligned Exam will greatly benefit the profession in the long-term,” said Colleen Conrad, CPA, Executive VP and COO of NASBA. “I strongly encourage all interested parties to participate in this process by submitting their comments on the Exposure Draft.”

Stakeholders are invited to share their thoughts on the Exposure Draft via email to by September 30, 2022. All feedback will be considered when finalizing the design of the 2024 Exam.

A final report, including the final CPA Exam Blueprints, will be published in early 2023, well in advance of the expected launch of the CPA Evolution-aligned CPA Exam in January 2024.

More information on the CPA Exam is available online and updated regularly.

About the American Institute of CPAs

The American Institute of CPAs® (AICPA®) is the world’s largest member association representing the CPA profession, with more than 421,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent and drives continuing education to advance the vitality, relevance and quality of the profession.


Since 1908, the National Association of State Boards of Accountancy (NASBA) has served as a forum for the nation’s Boards of Accountancy, which administer the Uniform CPA Examination, license more than 650,000 certified public accountants and regulate the practice of public accountancy in the United States.

NASBA’s mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy in meeting their regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, TN, with an International Computer Testing and Call Center in Guam and operations in San Juan, PR. To learn more about NASBA, visit

Media Contacts:
Enelda Butler, AICPA

Cassandra Gray, NASBA

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