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来源: NASBA 2021-05-07



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Session Descriptions

Tuesday, June 15, 2021
1:15 pm – 2:00 pm EDT
Plenary Session
Navigating an Uncertain Present & Building for a Better Future
Tuesday, June 15, 2021
2:00 pm – 3:20 pm EDT
Trends as they Apply to the Accounting Profession, Importance of Revising Curricula
Tuesday, June 15, 2021
3:30 pm – 4:20 pm EDT
AICPA-NASBA CPA Evolution Model Curriculum 
Core Sections Concurrent Deep Dive Discussions
Wednesday, June 16, 2021
1:30 pm– 3:00 pm EDT
Discipline Concurrent Deep Dive Discussions


 AICPA, NASBA and AAA to Announce New Model Accounting Curriculum at Free Online Event

· 2024年AICPA考试改革 · 

2024年1月1日起,美国注册会计师考试采取新考试模式:Core/核心 +Discipline /学科(三选一)。以Core/核心考试作为基础,再选一门学科来展示更深的技能和知识。



Discipline /学科(三选一):

Business analysis and reporting /业务报告和分析

Information systems and controls/信息系统和控制

Tax compliance and planning/税务合规和规划 

CPA Evolution model image March 2021





Vault会计师事务所50强公布 安永又无缘前五?



The American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) will unveil the new CPA Evolution Model Accounting Curriculum during a launch event, which will be jointly hosted with the American Accounting Association (AAA).

The free online event, to be held June 15-16, will provide attendees with a thorough overview of the Model Curriculum. The event is open to the all who are interested, including members of the media. To attend, register online.

“Through the CPA Evolution initiative, we are transforming the CPA licensure model to better reflect the changing skills, competencies and technological knowledge required of CPAs,” said Sue Coffey, CPA, CGMA, CEO – Public Accounting, AICPA. “The new CPA Evolution Model Curriculum provides educators with a roadmap to assure the next generation of students is ready to tackle the changing demands of the profession.”

During the two-day event, task force members who developed the curriculum will give in-depth presentations, walking through emerging topics and learning objectives while also addressing how accounting programs might prepare students for the Information Systems and Controls, Business Analysis and Reporting and Tax Compliance and Planning disciplines.

The curriculum is tied to the CPA Evolution initiative, which the AICPA Governing Council and NASBA Board of Directors voted in 2020 to advance and culminates with a new Uniform CPA Exam in 2024.

“The Model Curriculum is the product of a significant effort by a group of dedicated educators, regulators and practitioners to evolve the education model to incorporate the necessary skills and competencies needed by newly licensed CPAs to service their clients and protect the public interest in a technology-driven environment,” said Daniel J. Dustin, CPA, NASBA Vice President, State Board Relations.

The Model Curriculum release comes on the heels of a new AICPA and NASBA report that highlighted gaps between existing accounting curriculum and topics tested under the new CPA Exam.

The Accounting Program Curriculum Gap Analysis Report found mixed results for educational coverage of emerging and technology topics across accounting programs nationwide. While more than 60 percent of collegiate accounting programs are teaching topics like data analytics and IT audit, fewer programs cover cybersecurity, predictive analytics or System and Organization Controls (SOC).

“We continue to hear regularly from our public accounting and corporate partners that the accounting profession is evolving at an increasingly rapid pace. Changes to the CPA model and exam through CPA Evolution reflect these changes and will better prepare candidates for the exciting profession that they are entering. AAA is committed to supporting faculty and educational needs through this transition and beyond,” said Yvonne Hinson, Ph.D., CPA, CGMA, CEO – AAA.

The new Model Curriculum is one of several resources the AICPA, NASBA and AAA are providing to help educators address emerging issues and technologies in the profession and align education with practice.

AICPA has developed resources to help collegiate accounting programs enhance their curricula as the profession transitions under the CPA Evolution licensure model. The Academic Resource Hub offers case studies, assignments, readings and webinars to help accounting educators ensure students are prepared to meet the needs of the marketplace.

The Faculty Hour webcast series will provide CPA Evolution status updates and discussions on how to integrate data analytics, as well as systems and technology-related subject matter into accounting curricula.

NASBA continues to provide Boards of Accountancy, and the academic communities within their states, ongoing support through informational videos and webinars as they update their statutes and regulations to adopt the CPA Evolution Model.

AAA will include sessions on both the Model Curriculum and the many skills that it incorporates during its upcoming Spark Conference, Conference on Teaching and Learning in Accounting and annual meeting. There will also be an opportunity for in-depth training and workshops on many of the needed technology skills during the next Intensive Data and Analytics Conference, planned for May 2022. AAA is building out a resource center to house the many recorded sessions and materials that support faculty integration of technologies and best practices in teaching accounting, as well as other resources.