Future—and current—accountants, get ready: the
CPA Exam is changing, reflecting a rapid evolution
of the profession as a whole. With many traditional
CPA tasks ripe for automation, accountants are
now seeking expertise in technology, data sciences
and strategy.
As evidence of this shift, the American Institute
of Certified Public Accountants (AICPA) is
implementing modifications to the CPA Exam that
will take effect in July 2021, with further changes to
come in 2024. While the test’s content has always
been dynamic and subject to regular updates, these
particular changes are notable for their focus on
technology. They reflect what the institute expects
the future role of the CPA to look like.
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