This article explains the basics of CPA Evolution, explores how the AICPA determined CPA Exam content, and examines how the debut of the new exam affected candidate participation and performance.
Advertisement
TOPICS
Accounting education
Report card: Student interest in accounting shows marked improvement
Buoyed by a spike at two-year institutions, undergraduate enrollment in accounting programs is up 12% from the spring of 2024.
How employers can hire the best accounting students
College campuses remain the most fertile ground for finding future accountants. Here are tips for cultivating relationships and landing talent.
AICPA, NASBA approve new CPA licensure path
Amendments to the Uniform Accountancy Act add a third pathway to CPA licensure: a bachelor’s degree, two years of professional experience, and passing the CPA Exam.
Graduate school applications in accounting enjoy a banner year
Master’s in accounting applications in the United States hit a five-year high. Interest globally is also rising, according to a survey of nearly 300 business schools.
Pipeline update: Perceptions of accounting brighten among students
Survey shows that students’ positivity toward accounting as a career choice is on the rise. In the pursuit of talent, that presents an opportunity for the profession tied to successfully connecting with future professionals in multiple ways.
The new CPA Exam: Year-one trends and tips for success
Two AICPA experts review a year of change for the new CPA Exam, explain the expanded timeframes, and detail strategies for test-takers in the future. Listen to the podcast episode or read the Q&A.
AICPA backs bill that would add accounting to STEM program
The bipartisan bill would make accounting part of STEM, a federally funded program for science, technology, engineering, and mathematics education.
Retaining nontraditional accounting students
Discover how a one-day University of Memphis program empowers nontraditional accounting students to stick with their major and embark on accounting careers.
Proposed model law changes support a new path to CPA licensure
The AICPA and the National Association of State Boards of Accountancy are seeking comments for the next 60 days on an additional CPA pathway and changes to the practice mobility model.
Pathway to 150 hours enters year 2 with positive reviews
The AICPA and NASBA launched the Experience, Learn and Earn program, offered through Tulane University, to provide a simple, cost-effective pathway to 150 credit hours.
AICPA, NASBA propose additional path to CPA licensure, individual mobility
Proposed Uniform Accountancy Act changes would support a path featuring a bachelor’s degree and two years of experience, as well as a mobility model necessary to protect the ability of a CPA to practice in multiple states.
Report: Undergraduate enrollment in accounting on the rise
The fall semester saw a 12% increase in accounting enrollment from the previous year to the highest figure observed by the National Student Clearinghouse Research Center in four years.
Using podcasting to attract accounting talent
Two Boise State University accounting professors created a podcast series to attract new talent by taking students on professional journeys.
Review confirms effectiveness of Private Company Council
The Financial Accounting Foundation’s review of the council, which works with FASB to support the interests of private companies in the standard-setting process, concluded that the council is serving its purpose.
Attracting students to accounting with business valuation courses
Here are some ways faculty members can introduce this specialty to their students.
Education program expands to welcome more CPA licensure candidates
The Experience, Learn and Earn program now offers an affordable path to 150 credit hours to a larger group of accounting graduates.
How a hands-on project changes students’ minds about auditing
A university community outreach project offers accounting students a real-life audit experience and three local churches a service they otherwise might not be able to afford.
Reinforcing DEI accountability
Even as the climate for diversity, equity and inclusion remains volatile, the near- and longer-term impacts of DEI on the accounting profession amplify shared accountability.
New fellowship honoring Melancon will support doctoral students
Barry C. Melancon Professional Accounting Research (PAR) Fellowship recognizes the legacy of the retiring CEO and will support research in public and management accounting.
Features
SPONSORED REPORT
How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
From The Tax Adviser
March 6, 2026
Navigating the Form 1099-DA reporting maze
February 28, 2026
CPA firm M&A tax issues
February 18, 2026
Why LIFO, why now?
February 10, 2026
