2024 CPA Syllabus: Which Discipline should you opt for?

September 29, 2023 | Uplift Team | CPA US
CPA US Syllabus 2024
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In recent years, rapid development and invasion of technology is being visible in every professional knowledge sector and accounting domain is not an exception to this. The accounting profession is thus going to face so many challenges in near future and needs upskilling. Certified Public Accountant (CPA US) being a highly recognized global professional accounting credential, is also facing the threat of below at par with its existing syllabus and courseware. From here, a new initiative has been started currently known as the “CPA Evolution.” This initiative has been taken by The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) to combat the above-mentioned challenges which involve the revamping and restructuring the CPA Exam into a new CPA core-plus-discipline licensure model from 2024 onwards.

CPA Syllabus 2024

It has been proposed that from 2024, the entire CPA syllabus will be presented in a Core -Discipline model format. Among the all 4 previous sections, the BEC part will be replaced by 3 Discipline module from which the candidate can choose any one along with the three Core subjects, thus the exam remains in a 4-part format as before.

The Core Subjects in CPA 2024 Syllabus

1.AUD
2.FAR
3.REG

The Disciplines Subjects in CPA 2024 Syllabus

1.Business Analysis and Reporting (BAR)
2.Tax Compliance and Planning (TCP)
3.Information System and Controls (ISC).

Hence, it is obvious that as par the new 2024 CPA syllabus, the CPA exam will include three core exams (AUD, FAR and REG) and one discipline exam of choice (either BAR, ISC or TCP). It is to be noted that while the names of the core exams remain the same, the content of each is changing. Moreover, technology and data analytics are now become a core component spanning over all 6 subjects in the proposed core-discipline model of the CPA evolution.

Which Discipline of CPA 2024 Syllabus One should Select?

To start with, you should keep it in mind that all 3 disciplines have equal importance in your CPA career nothing more nothing less. First identify your interest and inclination to the topic. As for example, if you have interest in advisory services, financial statement analysis and reporting, technical accounting, and operation management etc., it is better to select BAR as your discipline subject.

Similarly, if you want to build your career in taxation and compliances, TCP should be your cup of tea.

On the other hand, if you have affinity towards computers, data management, information technology etc., it would be better to opt for ISC as your discipline subject for CPA exam 2024.

The CPA evolution has redesigned the CPA syllabus 2024 to develop future ready professional accountants who can take up the technological challenges with ease. It is expected that this revamping will make the CPA exam a little bit harder than its existing format. At the same time, it is also expected that CPA 2024 syllabus with its core-discipline model will equip you with advanced knowledge and skill in your CPA credential. No matter what discipline you opt, each one has importance of its own in the trending and changing accounting arena.

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