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Navigating CPA Evolution’s new model for the 188bet亚洲真人体育下载网址考试

Feb 29, 2024 · 2 min read · 188bet亚洲真人体育下载 & CIMA Insights Blog

Launched in January 2024, the CPA Evolution initiative transformed the CPA licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. It is a joint effort of NASBA and the 188bet亚洲真人体育下载®.

Exponential growth in technology, data, 新规则, 概念, 和标准, along with changes in the roles and responsibilities of newly licensed CPAs, have caused the body of knowledge required of new CPAs to grow. The CPA Evolution licensure model establishes a foundation for the most important and relevant topics that all new CPAs need to know to protect the public interest while providing an opportunity for candidates to choose one of three Disciplines.

Under CPA Evolution, all candidates will be required to pass three Core exam sections: Auditing and Attestation (AUD); Financial Accounting and Reporting (FAR); and Taxation and Regulation (REG). Each candidate will also choose one Discipline section (e.g., Business Analysis and Reporting [BAR], Information Systems and Controls [ISC], or Tax Compliance and Planning [TCP]) to demonstrate knowledge and skills in that particular domain. Data and technology 概念 and higher-order skills will be tested in all Core and Discipline exam sections.

Regardless of a candidate’s chosen Discipline, CPA Evolution leads to CPA licensure, granting candidates the privileges, 权利, and responsibilities consistent with the present CPA license. CPA professional practice is not limited by the Discipline passed. No matter their specific practice, CPAs must follow professional standards to perform services with competence and due care.

CPA Evolution is the most significant change to the 188bet亚洲真人体育下载网址考试 since the exam was computerized in 2004. 此外, 188bet亚洲真人体育下载网址考试手册 contains information on candidate requirements, the application process, 候选人建议, and other helpful resources.

How long did the process take?

In 2020, the 188bet亚洲真人体育下载 and NASBA approved the CPA Evolution initiative. The 188bet亚洲真人体育下载's Board of Examiners then launched a research project called a practice analysis, which aimed to gather data about newly licensed CPA practice from firms and other stakeholders, analyze it and update the knowledge and skills required by CPA candidates. The result of the practice analysis research project was the 188bet亚洲真人体育下载网址考试 Blueprints.

Under the CPA Evolution licensure model, the exam outlines the essential knowledge and skills required for all new CPAs for their role in protecting the public interest.

Benefits of the CPA Evolution licensure model

Aligned with CPA Evolution, the updated 188bet亚洲真人体育下载网址考试 requires candidates to be equipped with the knowledge and skills to deliver quality work to meet the needs of firms, 企业, organizations and the public. This model reflects the realities of practice, requiring knowledge and skills in one of three Disciplines that are pillars of the profession.

此外, CPA Evolution model allows greater candidate flexibility by allowing a choice of Discipline exam section designed to align to a candidate’s current interests, while not restricting future practice.

Impact of 分数是 on 188bet亚洲真人体育下载网址考试 candidates in 2024

Additional analysis is required before releasing scores for the new exam. The process of releasing scores for the 2024 exam will be similar to the process in 2011 and 2017, which saw the launch of new versions of the 188bet亚洲真人体育下载网址考试.

The new 188bet亚洲真人体育下载网址考试 Blueprints contain a significant amount of fresh content, which requires further analysis once candidates have finished their testing.

We implemented 分数是 to maintain the accuracy and fairness of the 2024 188bet亚洲真人体育下载网址考试. These holds ensure that the exam is uniform, fair, and statistically reliable.

Read more information about 分数是, including score release dates and steps we’ve taken to minimize the effect on 188bet亚洲真人体育下载网址考试 candidates.

小威廉·卡特., M.F.A.

小威廉·卡特. is a content writer at 188bet亚洲真人体育下载 & CIMA, together as the Association of International Certified Professional Accountants.

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