Curriculum Changes for CPA Exam 2024
Here’s an overview of the CPA new curriculum changes in the core subjects:
- Auditing and Attestation section is unchanged. Some new topics, like basic economic concepts, business processes and internal controls, have been added to the AUD section.
- Some topics from the subject of FAR like R&D costs, Business Combinations, Stock Compensation, Public Policy Reporting, etc have been moved to BAR.
- Some topics from the REG section, like gross income concepts, have been moved to TCP discipline.
Here’s an overview of the curriculum changes in the discipline subjects:
- The BAR section has difficult technical accounting topics like lease accounting and revenue recognition. It also covers other topics like managerial and cost accounting, variance analysis and financial valuation decision models.
- The ISC section will test the candidate’s knowledge on IT audit and advisory services.
- The TCP section evaluates the candidate’s skills on federal tax compliance policies.