The AICPA is refreshing the CPA Exam to emphasize business processes and data analytics as a result of a comprehensive practice analysis.
The practice analysis included outreach to the profession, educators, regulators and others, as well as an exposure draft that prompted more than 180 responses.
To maintain the CPA Exam’s relevance to the evolving work that newly licensed CPAs perform, the AICPA board of examiners determined the exam needs a refresh.
Most of the changes will affect the AUD and BEC sections. The changes fit into four specific areas.