Changes in the CPA Exam Structure: What Are They and How to Prepare

The American Institute of Certified Public Accountants (AICPA) has announced some big changes to the public auditor exam, which will take effect starting in January of 2024.

These changes in the CPA Exam Structure include a new testing format and more difficult questions. If you plan on taking the auditor exam, you must know the changes in the CPA Exam structure

This blog post talks about the changes being made to the exam and how they will impact test-takers.

The Changes in the CPA Exam Structure

The biggest change to the auditor exam is the new testing format. Starting in January, the exam will be administered in a computer-based format.

Instead of taking the exam on paper, you will take it on a computer.

The good news is that this change will allow you to take the exam at any time throughout the year. In addition, you will no longer be limited to taking the exam during specific testing windows.

Another change made to the exam is the addition of more difficult questions. The AICPA has said that the new exam will be more challenging than the current one. They have also said that the new exam will better reflect the skills that auditors need to succeed in their careers.

Introduction of Core-Plus-Discipline Model

In 2024, the Core-Plus-Discipline (CPD) Model will be introduced to the exam, providing a more targeted and efficient way for candidates to demonstrate their knowledge and skills.

Under the CPD Model, candidates will choose one of four core disciplines: audit, tax, financial reporting, or management accounting.

Candidates will then take an additional exam in their chosen discipline, covering both traditional topics and emerging issues. The CPD model provides greater flexibility and allows candidates to tailor their studies to their strengths and interests.

It will also provide a more accurate measure of a candidate’s ability to apply their knowledge in real-world situations.

The CPD model represents a major change to the CPA Exam, and candidates need to familiarize themselves with the changes in the CPA Exam structure.

How to Prepare For CPA 2024 Exam

Big changes are coming to the Uniform CPA Examination in 2024. First, the exam will be aligned with the new Core-Plus-Discipline Model of CPA education.

Second, the exam will move to a continuous testing model, which means that there will be no set testing windows, and candidates will be able to schedule their exams year-round.

As a result, candidates need to start planning for the exam now to ensure they are prepared for these changes. Here are four tips  to prepare for the 2024 CPA Exam:

1. Become familiar with the Core-Plus-Discipline Model:

The Model is designed to provide a more focused and efficient way of learning the core competencies required to become a licensed auditor.

Under this Model, candidates will complete their core coursework before moving on to electives in their chosen discipline. In addition, candidates should use this time to explore different areas of accounting and find their niche.

2. Get comfortable with continuous testing:

Continuous testing means that there are no set testing windows and that candidates can take the exam anytime throughout the year.

This change will require candidates to be more flexible in their scheduling and Study plans. Candidates should start planning how they will manage their time

If you plan on taking the certified public auditor exam, you must be aware of the changes.

These changes will impact how you prepare for and take the exam. Be sure to familiarize yourself with the new format and content to succeed in the exam.

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