Getting ready for CPA Evolution

The Association of International Certified Professional Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) have undertaken a major joint project, known as CPA Evolution, which seeks to modernize the structure and content of the CPA examination to more closely reflect skills needed by newly licensed CPAs.

A new examination will launch in January 2024 using a new “core plus discipline” model. CPA candidates will take three core examination sections, one each in accounting, audit and tax. Technology will be integrated into all three core sections. Candidates will also take an examination section testing advanced knowledge in one of three disciplines: business analysis and reporting, tax compliance and planning, or information systems and controls. For more information, visit

The faculty and advisory board for the Wayne State University Department of Accounting have begun planning curriculum changes to align with CPA Evolution while meeting the needs of all accounting students seeking accounting or auditing jobs in CPA, corporate or government/nonprofit organizations.

An ad hoc committee recently made preliminary suggestions about curriculum revisions. That committee included advisory board members Beth Bialy (Plante Moran) and Diane DeFrancis (Deloitte), and faculty members Deb Jones, Cheol Lee, Santanu Mitra, Myles Stern and Bill Volz (chair). The full department faculty will soon meet to consider these recommendations. For more information on Wayne State’s efforts, contact Bill Volz at

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