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【官宣】2024年美國注冊會計師考試改革過渡期政策
在美國國家會計委員會聯合會（NASBA）和美國注冊會計師協會（AICPA）的共同努力下，CPA Evolution計劃主要是轉變CPA執照的模式，來滿足會計實踐在當今和將來都將需要快速變化的技能和能力。
AICPA理事會和NASBA董事會將會投票支持推進CPA Evolution計劃：實施核心+學科的新模式模型，目標是在2024年啟動新的Uniform CPA考試。
To All CPA Examination Candidates:
Have you heard of the CPA Evolution initiative? Are you aware that the Uniform CPA Examination (CPA Exam) is changing significantly in January 2024?
It is important that you learn about this initiative and the upcoming changes to the CPA Exam to fully understand how it might impact your journey to CPA licensure.
If you pass and retain credit for all four CPA Exam sections by December 31, 2023, the changes to the CPA Exam will NOT impact your journey.
If you will still be working your way through the CPA Exam in January 2024 and beyond, then the information about the CPA Evolution-aligned CPA Exam (the 2024 CPA Exam) and transition policy are most important to understand.
It’s never been a more exciting time to pursue the CPA license. The role of today’s CPA has evolved, and newly licensed CPAs are taking on increased responsibilities that were traditionally assigned to more experienced staff.
Becoming a CPA means you’ll need greater skill sets and competencies, and a greater knowledge of emerging technologies. That is why the CPA Evolution initiative is underway.
It is a joint effort of the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).
新的CPA考試預計將于2024年啟動
AICPA理事會和NASBA董事會將會投票支持推進CPA Evolution計劃：實施核心+學科的新模式模型，目標是在2024年啟動新的Uniform CPA考試。
該模型從會計、審計、稅收和技術等方面作為核心（core）基礎，所有候選人都必須完成這一核心。其次，每個候選人都將選擇一門學科（discipline）來展示更深的技能和知識。
選擇進行測試的學科并不意味著候選人只局限于該實踐領域，無論選擇哪種學科，都能夠獲得完整證書，其權利和特權與任何其他美國注冊會計師一致。
The new CPA licensure and CPA Exam model is a Core + Discipline model. The model starts with a robust core in accounting, auditing, and tax that all candidates will have to complete. Then, each candidate must choose a Discipline section in which to demonstrate greater skills and knowledge.
Technology knowledge and skills will be tested in all sections, as it pertains to each section. Regardless of a candidate’s chosen discipline, this model leads to a full CPA license, with rights and privileges consistent with any other CPA. The Discipline section selected for testing does not mean the CPA is limited to that practice area.
學科部分為求職者提供了機會，以證明其在該專業的一個支柱中具有更深的知識水平，但并不會阻止求職者獲得許可后就不從事該學科。預計這三個學科是：
①業務報告與分析
②信息系統與控制
③稅務合規與計劃
The new Disciplines reflect three pillars of the CPA profession:
Business analysis and reporting (BAR)
Information systems and controls (ISC)
Tax compliance and planning (TCP)
If you anticipate continuing your CPA Exam journey into 2024 and beyond, the much-anticipated transition policy is important news. This policy lays out how CPA Exam sections passed under the current CPA Exam map to credit under the 2024 CPA Exam. Transition policies like this have been necessary at other times when significant changes were made to the CPA Exam, such as when it was computerized in April 2004.
The policy was recommended to the Boards of Accountancy by the NASBA CBT Administration Committee after development and much deliberation by a task force with state board representatives from the AICPA Board of Examiners, sitting state board members and executive directors from multiple states. Because of the significant differences in the current and 2024 CPA Exams and the overall CPA licensure model, a perfect transition is not possible. The Boards of Accountancy have agreed this transition policy best serves the candidates, the state boards and the public interest.
The transition policy is quite simple. Candidates who have credit for AUD, FAR or REG on the current CPA Exam will not need to take the corresponding new core section of AUD, FAR or REG on the 2024 CPA Exam. Candidates who have credit for BEC on the current CPA Exam will not need to take any of the three discipline sections.
If, however, a candidate loses credit for AUD, FAR or REG after December 31, 2023, they then must take the corresponding new Core section of AUD, FAR or REG. A candidate who loses credit for BEC after December 31, 2023, must select one of the three Discipline sections to be tested.
It is important to note that none of the sections of the current CPA Exam will be available for testing after December 31, 2023. There is a hard cutover from the current CPA Exam sections to the 2024 CPA Exam sections on the January 2024 launch.
The following chart lays out
the transition policy for each Exam section.
The CPA profession is at an exciting juncture as it moves to the CPA Evolution model. To prepare for the 2024 CPA Exam launch, the Exposure Draft of the 2024 CPA Exam, which includes the draft Blueprints, will be released by the AICPA on July 1, 2022, and will outline the content and skills proposed for each section of the 2024 CPA Exam. The 2024 CPA Exam Final Report, which will include the final Blueprints, is scheduled to be released in January 2023, a year before the 2024 CPA Exam launches.
FAQs are available that might answer some of your more detailed questions regarding the newly released transition policy.
Additional information and FAQs regarding the CPA Evolution initiative are available at If your questions on the new CPA licensure model, examination and transition policy are still not answered, please reach out to us at Feedback@
Frequently Asked Questions (FAQs)
This communication to CPA Exam candidates has been shared with Boards of Accountancy, State CPA Societies, accounting academia, CPA Exam review course providers, the media and other accounting organizations.
網校建議有意向報考USCPA考試的小伙伴在改革前拿到證，新的考試模式還要有一定的適應階段噢~
目前，高端財務人在全球依然很短缺，尤其是在中國，高端財務人才缺口非常大。有意向報考的同學快快點擊下方圖片，進行免費學歷評估，了解你是否滿足USCPA報考條件吧~
備考路上網校會一直陪伴大家，如果你還沒有找到學習的方向，那建議可以報班跟著老師去學，更容易哦~趕快加入我們吧>>
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