The CPA exam is evolving… yes, you read it right. You are going to witness CPA Evolution from January 1st 2024. Maybe you are already aware of it, but that is not what we are going to discuss. This blog is about you; if you are planning your career as a CPA, you should know about these changes. Whether you are starting your CPA journey or resuming studying after some time off with a CPA exam private tutor, it’s high time to prioritize your unpassed sections before the evolution is applied. 

However, your approach needs to be the same, making every effort to pass BEC and AUD before the changes come into effect. You can take the following approach: 

Take the BEC section first

In 2024, the BEC section is not going to stay anymore. That means, there will be no more essays and exams devoted to BEC topics. However, the syllabus of BEC will be distributed across 3 new disciplines- Business Analytics & Reporting (BAR), Information Systems & Controls (ISC) Tax compliance & Planning (TCP).  So why it is still important to take the BEC section first if the syllabus is not going anywhere? The simple answer is – the highest passing rate. Though it seems complex, BEC is the easiest of all the sections. You must make every effort to pass the BEC for its high pass rate and impending removal as a stand-alone section in 2024. In case you take the exam and don’t pass, sign up immediately to take it again before 2024. Keep practicing the simulations and written communications through your CPA exam review course or private tutor.

AUD content is changing; keep it second  

The next section after BEC you should attempt is Audit (AUD) as there will be a change in content in this section. As per the blueprint released by the American Institute of Certified Public Accountants (AICPA), some information will be pulled out; but substantial new content is going into the audit. You will see economic concepts and some controls in AUD from BEC. Furthermore, the material on SOC reporting, technology and cloud computing will also be added to the AUD core. Hence, it is safe to take it when the material draws closer to your academic audit course and contains relatively lesser information. 

Reserve third slot for REG 

This suggestion is not content driven but just for the process of elimination. After keeping BEC and AUD, respectively, on top, keep FAR for last. That way, the REG section will automatically fall into the third slot.  

FAR section for last 

With CPA Evolution in 2024, you can expect FAR to be easier as it is likely to contain less content than the 2022 or 2023 FAR exam. According to the blueprint, some difficult FAR topics, such as derivatives, consolidation, governmental accounting, etc., have been moved to the BAR discipline track. In 2024, FAR exams will go deeper into topics but cover less difficult and advanced topics. 


While a lot of changes appear on the blueprint, keep in mind that the 18-month pass window will remain the same. Sensing the approaching challenges, we highly recommend passing all four sections before the CPA evolution goes live. 

To make the most of this period, you can sign up for Andrew Katz Tutoring for CPA exam private tutor. They can help you take all the sections and pass them before the CPA Evolution go live.