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CPA Exam Instructions
CPA Evolution - New CPA Exam 2024

On January 1, 2024 the launch of the new CPA Examination will occur. The new exam model will include three Core areas of accounting, auditing and tax that all candidates will have to complete. Then each candidate must choose one Discipline section to complete as the fourth section of the exam.

CORE Sections Include
  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)
  • Taxation and Regulation (REG)
Discipline Sections (Previously known as BEC) Include:
  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)
The following are links that provide additional information regarding the new exam and the transition policies:
Key Dates

These timelines and dates are not finalized and are subject to change, although the dates presented will be close enough for planning purposes.

  • If you pass all four sections of the CPA Exam by end of testing in 2023, these changes will not impact you.
  • If you have already passed all 4 sections of the CPA Exam this notification does not apply to you.
  • December 15, 2023 - Last day of testing for the current exam sections (AUD, BEC, FAR, REG).
  • December 16, 2023 through January 9, 2024 - NO SECTIONS of the exam will be scheduled to allow for the conversion of the new exam.
  • January 1, 2024 - BEC will no longer be a test section on the exam.
  • November 1, 2023 - Last day to apply for BEC Initial Application
  • November 12, 2023 - Last day to apply for BEC Re-Examination
  • December 15, 2023 - ALL BEC Notices to Schedule will expire regardless of application date.
  • Taking the place of BEC - you will select one of the new exam sections:
    Business Analysis & Reporting (BAR)
    Information Systems & Controls (ISC)
    Tax Compliance & Planning (TCP)
  • November 22, 2023 - The Board will begin processing applications for the new portions of the exam (BAR, ISC, TCP). NOTE: You will not be able to begin sitting for these sections until January 10, 2024.
  • Any candidate with exam credit(s) on January 1, 2024 will have their credit(s) extended to June 30, 2025.

Testing Dates & Score Release Timeline

Quarter  Core Test Dates Core Score Reports Discipline Test Dates Discipline Score Reports
24Q1 Jan 10 - Mar 26 May 14 - June 4 Jan 10 - Feb 6 Mar 26 - Apr 16
24Q2 Apr 1 - June 25 Aug 1 April 20 - May 19 June 20
24Q3 Jul 1 - Sep 25 Nov 1 July 1 - 31 Sep 3
24Q4 Oct 1 - Dec 26 Earyl Feb 2025 Oct 1 - 31 Dec 3

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