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Anyone who has worked intimately with numbers can tell you that accountancy is a language. And for the last 27 years, the profession has stood by the “three E’s” to determine a certified public accountant’s fluency: education, experience, and an exam. The accounting profession continues to evolve. Demographic changes suggest fewer high school graduates over the next decade.
The AICPA and the National Association of State Boards of Accountancy (NASBA) published a revised CPA Evolution Model Curriculum on Friday in response to feedback from users of the resource and other interested parties. Members of the profession told the AICPA and NASBA that the curriculum resource could be enhanced through a deeper dive in certain areas. We also received suggestions on how to improve the clarity of certain topics and learning objectives.
Last spring, the National Association of State Boards of Accountancy (NASBA), in partnership with the American Institute of Certified Public Accountants (AICPA), voted to approve the CPA Evolution Initiative, an effort seeking to redesign CPA licensure. The new model will continue to require that CPA candidates demonstrate aptitude in the areas of tax, accounting and auditing as continued core facets of the industry.
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