With CPA evolution 2024, the exam for Certified Public Accountant will change in January 2024. This has led to confusion among the students about how the changes will impact their preparations and whether they should keep studying as per the old pattern or hold until new content is released. In short, students are curious about how to pass CPA exams with the changes released by AICPA in CPA Exam Final Blueprint.  

How to Create your CPA Preparation Plan Based on the Upcoming Changes?

Keeping CPA Evolution 2024 in mind, you can develop your CPA exam plan in the following manner.

Auditing and Attestation (AUD)

The AUD section of the CPA Exam assesses the knowledge and skills of freshly licensed CPAs in conducting audits and attestation assignments for issuer and non-issuer organizations, as well as professional duties such as ethics, independence, and professional skepticism. CPA Evolution leaves the AUD section mainly unchanged. However, a few concepts from the Business Environment and Concepts (BEC), such as supply and demand, business process and internal controls, are shifting to AUD.

You can plan to take this section when you are ready, whether now or after the CPA Evolution, as there will be no significant changes. There will be additional concepts in the AUD section in 2024, which may impact your decision on when to take this section. For now, you should take the following section on priority in 2023. 

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section is vast and focuses on the financial accounting and reporting systems used by public and nonpublic corporate companies, not-for-profit organizations, and state and local governments. Since it includes so much to study, this section has remained to be the most frightening for students. But there will be some changes- several topics from the current FAR section will be moving to the Business Analysis and Reporting (BAR) discipline section.

You may consider taking FAR after CPA Evolution comes into effect, as it will become more manageable. While concepts from the current BEC section will be included in the FAR section, some topics from the current FAR section will be moved to the BAR Discipline part. You can prepare a roadmap for how to prepare for passing the CPA exams.  

Regulation (REG)

The purpose of the REG section of the CPA Exam is to evaluate the knowledge and abilities you should demonstrate as a newly licensed CPA in U.S. federal taxes, business law, and ethics and professional duties associated with tax practice. The REG Core Exam will focus on regular and recurring transactions, while other non-routine material will be moved to the Tax Compliance and Planning Discipline portion, potentially making the exam more achievable. You may plan to take REG after CPA Evolution.

Business Environment and Concepts (BEC)

Students wondering how to pass CPA exams with Evolution 2024 should carefully go through proposed changes in the BEC section. It is this section that sees the most difference between the current and the new exam that will be available in 2024 as part of CPA Evolution. The majority of the content assessed in the BEC part has moved to the AUD, FAR, BAR, and Information Systems and Controls (ISC) sections. Written communication and task-based simulations will be totally removed from the new exam pattern. 

NASBA released transition guidelines from the existing CPA Exam to the exam under CPA Evolution in February 2022. If an applicant has BEC credit, he/ she will not be required to take one of the discipline sections. If you are overwhelmed by the requirement to select a discipline or are concerned that you will not perform well in any of these sections, take BEC before CPA Evolution. 


There’s nothing to be fearful of in the disciplines. The three discipline choices, in fact, provide the chance to specialize, reflecting the future of the accounting profession. However, the discipline you pick does not dictate or define your professional route.

Each CPA Exam study plan option mentioned above is a recommendation based on the Blueprint of the Evolution 2024. Your CPA Exam preparation strategy may differ basis your job experience and preferences. In the meantime, one thing will remain unchanged- Andrew Katz Tutoring is always available for you.

Any doubts or support you need on CPA exam planning, come to Andrew Katz Tutoring. We keep you streamlined with any changes in the CPA exams, so you are always prepared for anything that comes during your preparations.