Accounting Standards

AICPA and NASBA publish CPA Evolution Model Curriculum

The new curriculum is part of the CPA Evolution Initiative, a joint venture between both accountancy bodies

The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) has published its CPA Evolution Model Curriculum.

The new curriculum is part of the CPA Evolution Initiative, a joint venture between both accountancy bodies, which is shifting the CPA licensure model to “recognize the rapidly changing skills and competencies the accounting profession needs”.

Developed by the CPA Evolution Model Curriculum Task Forces, the curriculum outlines the skills needed for modern CPAs.

Sue Coffey, CEO of public accounting at AICPA, said: “A skill set that includes a deep understanding of new and emerging technologies is essential for CPAs entering the profession.

“We heard from accounting faculty that they want insight into how to begin transitioning their programs to teach these skills and better prepare students for the coming Core + Disciplines CPA Exam structure.”

She added: “We’re excited to share the work of our Task Forces and help faculty prepare a strong pipeline of future CPAs who will continue to meet the changing needs of U.S. capital markets.”

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