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What Will the CPA Exam Look Like in 2024?
We did it on Going Concern:
What will the CPA exam of 2024 look like? Obviously no one knows but looking at the evolution of exam content since 2004, we can take a stabWe don't even know what 2011's exam is going to look like, let's start with that and worry about this later.at guessing.
• BEC will be a big priority – As we move from two simulations in FAR, AUD, and REG to 6 “simlets” (smaller, unrelated simulation problems) with communications being moved to BEC, I imagine it will be a big priority for the AICPA. It’s been notoriously “random” and filled with the bits and pieces that the AICPA couldn’t seem to make relevant in other CPA exam sections; the junk drawer of the exam, as it were.
• IFRS – A lot is riding on implementation of IFRS questions (anyone volunteered to write those yet? I think the AICPA is still patiently waiting for help).
• Scoring discussions planned after the first two quarters of 2011 – In other words: if you guys do well, the AICPA might leave it alone. Bomb and they might have to consider grading on a curve, invalidating that whole psychometric testing thing they’ve got going now.
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