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AICPA, NASBA unveil CPA Evolution curriculum


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The American Institute of CPAs and the National Association of State Boards of Accountancy debuted their CPA Evolution Model Curriculum on Tuesday during a free online launch event.
Representing a joint effort from the AICPA and NASBA, the CPA Evolution model aims to better prepare CPAs with the ever-changing skills and competencies required from modern professionals. The curriculum was developed by the CPA Evolution Model Curriculum Task Forces, consisting of more than 40 volunteers across all facets of the accounting profession. The new competencies will be reflected in the 2024 Uniform CPA Exam.
“A skill set that includes a deep understanding of new and emerging technologies is essential for CPAs entering the profession, said Sue Coffey, CEO of public accounting at the American Institute of CPAs, in a statement. We heard from accounting faculty that they want insight into how to begin transitioning their programs to teach these skills and better pr ....

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IMA pushes back on CPA Evolution


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The Institute of Management Accountants is objecting to the possible elimination of management accounting from the future courses required for students pursuing a career in accounting.
The American Institute of CPAs and the National Association of State Boards of Accountancy are set to unveil the model accounting curriculum they have developed for their CPA Evolution project during an online event Tuesday co-hosted by the American Accounting Association. While the curriculum is still in progress, IMA officials are concerned that it may de-emphasize management accounting and cost accounting skills. Last week, the IMA posted an
article from its vice president of research, Raef Lawson, and Roopa Venkatesh, chair of the IMA s Committee on Academic Relations and an associate professor of accounting at the University of Nebraska at Omaha, arguing against the possible changes. “IMA has concerns regarding the potentially deleterious effect dropping managerial/c ....

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