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2026 CPA exam study planner, BEC section CPA 2026 overview, CPA exam section breakdown chart
👤 NorthStar Academy📅 30 Jun, 24⏱ 10 min read

CPA Exam Study Plan 2026 with BEC and All Sections

The US Certified Public Accountant is one of the most sought-after job roles in accounting and finance. However, in the post-pandemic period, the landscape of the accounting and finance industry has undergone immense changes due to demographic transformation, a declining number of accountants available, and the greater number of public accounting professional requirements. To tackle these challenges, accountants worldwide have devised a solution to introduce CPA Evolution 2026. 

 The NASBA and AICPA have introduced CPA changes in 2026 that would bring greater flexibility and a significant change in the Uniform CPA examination, along with related social aspects such as work-life balance as a CPA and the salary expectations of certified professionals. The new CPA exam changes in 2026will also ensure licensed CPAs continue to possess the required knowledge and update regularly to spearhead their skills as public accountants to protect the public interest.

 In this article, we have discussed what's new in the new changes to the CPA exam in 2026 concerning previous changes made in 2022, what to expect from the CPA Evolution 2026, and how to adapt to the CPA exam format change, especially in the BEC test. But first, understand what motivated these changes in the CPA exam in the first place. Let's get moving!

What is the Need for CPA Exam Changes 2026?

The AICPA and NASBA have introduced changes to the CPA exam from time to time. The CPA exam will reflect these changes when new tax laws are introduced. For instance, in 2020, the CARES Act was added to the REG paper of the CPA exam. Additionally, in 2021 and 2022, some modifications were made to the CPA exam. In 2023, new CPA changes pertained to the BEC section of the Uniform CPA exam. Some of the reasons for the CPA exam changes in 2026are:

A 30% downfall in accounting graduates and a 31% increase in non-accounting graduates in the accounting profession have been noticed.

The global skill gap was identified as critical.

Learn, adapt, and apply newer technologies such as artificial intelligence, machine learning (ML), and data analytics in the accounting profession to complement their financial and accounting processes.

The Big 4 companies have announced 52,000 job roles, of which 50,000 positions require technical expertise, which must be met by making CPA professionals competent.

In 2023, the changes made to the CPA exam will be effective as of January 2026.

Note: It is important to understand that for candidates who take the Uniform CPA exam and pass all four sections before December 31, 2023, the changes to the CPA syllabus will not impact their journey as a CPA.

Before we move on to the changes made to the CPA exam for 2026, let's review the changes in CPA exam in 2022.

CPA Exam Updates 2026

In June 2022, AICPA, NASBA, and Prometric announced changes in their international testing policies. It allowed CPA candidates to take the exam from any international location, wherever it was suitable for them. Previously, the options for choosing a CPA testing location depended on the residency and citizenship of the candidate. For example, a person residing in India could only take the US CPA exam in India and the US. But with this change, candidates from India can take the exam from any available Prometric testing center in other countries, such as the UAE, Scotland, Egypt, the UK, etc.

CPA-BEC Changes

In their "CPA Evolution" initiative, the AICPA and NASBA have put forward changes in the CPA test with the intent to ensure that future CPA professionals possess the competencies they need to fulfill the requirements of tomorrow. As business practices have evolved worldwide, CPA candidates also need to adapt to these changes and meet the accounting needs of businesses.

The impact of the CPA changes in 2026falls most on the BEC section of the Uniform CPA exam. The BEC section covers concepts ranging from internal controls, capital structure, cost accounting, and managerial accounting to areas of economics and concepts of variance analysis.

 The current BEC section comprises five parts with varying weights:

  • I: Enterprise Risk Management, Internal Controls, and Business Processes (20-30%)
  • II: Economics (15-25%)
  • III: Financial Management (10-20%)
  • IV: Information Technology (15-25%)
  • V: Operations Management (15-25%)

 

In the US CPA syllabus change, the BEC section would be replaced by three core disciplines:

  • Business Analysis and Reporting (BAR),
  • Information Systems and Controls (ISC) and 
  • Tax Compliance and Planning (TCP)

The new CPA exam will consist of 5 sections with 4 test sections. The test sections would then consist of 3 Core + 1 Discipline. A CPA candidate can opt for one of these disciplines in place of BEC in exams occurring after December 2023. What's significant about this change is that the technology knowledge and skills of the candidates will be tested in all sections. This change in the CPA exam has been made by considering the underlying goal of making CPA professionals specialize in a particular field under public accounting and finance

What can we expect from the CPA Evolution 2026?

The CPA Evolution is a paramount endeavor for all stakeholders involved, taking input from over 1200 academic chairs from across the globe. The 2026 CPA changes aim to bring a more uniform CPA examination worldwide, considering the futuristic and changing accounting needs of the finance and accounting industry. The CPA Evolution emphasizes the advanced and technological competencies intertwined with the accounting industry, such as accounting and financial analytics and IT and systems governance, to bridge the gap between the competitive roles offered by companies like the Big 4 and other multinational companies.

CPA Exam Format Change

CPA changes in 2026 pertain to CPA exam format change apart from making changes to the CPA syllabus. The Uniform CPA exam would still be a 4-part exam. However, the first three sections would assess the candidate's knowledge of the core competencies, and the fourth one would test the candidate on one of the three Disciplines Business Analysis & Reporting (BAR), Information Systems and controls (ISC), and Tax Compliance & Planning (TCP). A candidate can choose one discipline from the three options, which is mandatory.

Core + Discipline Model

From the CPA exam format change, it is evident that the AICPA and NASBA have introduced the model of Core + Discipline. Under the test of Core competencies, candidates need to demonstrate their accounting, auditing, and tax knowledge just as before. Skills and knowledge of technology would also be tested, as has been the case, to keep up with the latest changes and trends. The change that has been introduced is in the choice of discipline, wherein candidates are required to demonstrate greater skills and knowledge. As stated before, candidates are free to choose any one of the three Disciplines and exhibit their skill sets in one of those three areas.

One CPA License

According to AICPA and NASBA, regardless of a candidate's chosen discipline or the time chosen for taking the exam, the Core + Discipline model leads to full CPA licensure. It ensures the uniformity of the CPA license, and the candidates can enjoy the rights and privileges of the CPA license just as before.

Changes to CPA Exam Schedule 2024

With the upcoming 2024 changes to the CPA exam, it is important to note that there will be a change in the timing of CPA exam dates. Uniform CPA exams held in 2023 do not disallow candidates from taking the exam at any point during the year as long as there is an open slot at a Prometric testing center. It would change in 2024, wherein candidates would have to face "blackout dates". It would allow candidates to take the Core and Discipline exams only at certain times during the year. The revised CPA exam dates have been given below.

 CPA Exam Dates in 2024: Core Sections

  • Quarter 1: January 10, 2024-March 26, 2024
  • Quarter 2: April 1, 2024-June 25, 2024
  • Quarter 3: July 1, 2024-September 25, 2024
  • Quarter 4: October 1, 2024-December 26, 2024

 CPA Exam Dates in 2024: Discipline Sections

  • Quarter 1: January 10, 2024-February 6, 2024
  • Quarter 2: April 20, 2024 - May 19, 2024
  • Quarter 3: July 1, 2024 - July 31, 2024
  • Quarter 4: October 1, 2024 - October 31, 2024

 Planning Your CPA Journey: 2024 and Beyond

So now the situation begs the question of how to keep up with the changes of the CPA Evolution 2024 and incorporate those changes into completing your US CPA exam successfully. Those who plan to finish their exams before January 2024 may not be affected as much as those in the middle of their preparation journey. But if someone fails to clear one exam before January 2024 or has scheduled one or more of their exams after December 2023, the transition policy map would help get a clear idea about how to proceed.

 As you can see from the above CPA exam transition policy chart, it helps you plan your path to pass the CPA exam after January 1, 2024. It is important to note that the sections that you would pass before this date do not require retesting, and the credits would be added as normal as long as you are within the 18-month time frame required by the AICPA and NASBA for taking the CPA exam.

 You should also note that the AUD, FAR, and REG sections would require testing of core competencies as before and align with the new core requirement of the Core + Discipline model, while the BEC section in 2024 would be more related to the Discipline requirement. Here's a detailed analysis of the Core and Discipline requirements. 

Credits obtained in the AUD, FAR, and REG sections would be applied to the core requirements of Auditing and Attestation, Financial Accounting and Reporting requirement, and Taxation and Regulation, respectively.

Credits obtained in BEC would be counted as discipline requirements. The BEC CPA Exam Changes 2024 entail that candidates would now choose which of the three Disciplines they would like to apply their BEC credits towards.

 Thus, along with having to clear three core sections, candidates would now be required to show skills in a discipline section as well. It would make the CPA exam no less challenging than before. Therefore, if you are considering getting your CPA credentials as soon as possible, it is better to do it before the changes are implemented.

 If you have time or are in the middle of your preparation, it is better to teach all the necessary skills and wait for the availability of dates. It would be especially beneficial for CPAs at the beginning of their careers, who are expected to have more problem-solving and critical thinking abilities and apply them to their professional area. Additionally, entry-level positions for CPAs require certain technical expertise, which is often outsourced. Training in specific disciplines would give beginner CPAs an edge over their peers and a stronghold at the beginning of their careers.

What's New in CPA Syllabus 2026?

There would be no such changes in the syllabus or weightage of the AUD, FAR, and REG sections except for being a part of the "Core" section. The new change has been in the introduction of the three Disciplines BAR, ISC, and TCP. Let's take a look at the syllabus and weightage of each of these subdisciplines.

 BAR: Business Analysis and Reporting

  • Business Analysis (40 to 50%)
  • Technical Accounting and Reporting (35 - 40%)
  • State and Local Governments (10 - 20%)

 ISC: Information Systems and Controls

  • Information Systems and Data Management (35 - 45%)
  • Security, Confidentiality, and Privacy (35 - 45%)
  • Considerations for System and Organization (15 - 25%)

 TCP: Tax Compliance and Planning 

  • Tax Compliance, Planning for Individuals, and Personal Financial Planning (30- 40%)
  • Entity Tax Compliance (30-40%)
  • Entity Tax Planning (10-20%)
  • Property Transactions (10-20%)

 The Bureau of Labor Statistics forecasts 6% growth in the accounting market, which indicates a great demand for US CPAs in the foreseeable future. So, while the time is ripe, it is important to reap the benefits of what the AICPA and the NASBA have to offer with their CPA changes in 2026 and plan your Uniform CPA exam journey accordingly.

Conclusion

The Uniform CPA exam is not easy to tackle, but it can be successfully cleared within the 18-month window allowed by the AICPA. With the right preparation and dedication, you can complete the exam in less than 18 months. You can earn your US CPA credentials from India's best CPA coaching institute, NorthStar Academy. At NSA, you will get guidance from top mentors like M. Irfat Sir at every step of the way for a well-rounded preparation.

 With changes to the CPA exam syllabus, updated study material may not be readily available for reference. Joining a US CPA certification course at the NSA will let you access thoroughly researched and well-written study materials and other relevant materials required for the newly introduced sections in the Uniform CPA exam. Plus, you get access to recorded and live online classes, which you can access anytime, anywhere! Avail yourself of the Bundle discounts available for the US CPA certification course and enjoy a plethora of benefits.

 So wait no more; enroll yourself today at NSA and start on your journey towards becoming a successful Certified Public Accountant now! 

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Frequently Asked Questions

1. What are the important skills required to become a US CPA?

To become a US CPA, it is necessary to inculcate the skills of public accounting, bookkeeping, understanding how the business operates, conducting audits, having knowledge of the latest tax updates, and always being proactive in learning new skills and incorporating them to provide unmatchable accounting and financial services to your company.
 

2.What are the new syllabus changes in CPA?

The new CPA syllabus change would incorporate the Core + Discipline model, wherein the existing core competencies of AUD, FAR, and REG would be considered under the Core sections and BEC would be considered under the Discipline section. Additionally, BEC would be replaced by three new subdisciplines BAR, ISC, and TCP. Candidates can opt for one discipline from these three subdisciplines. There would be no changes in the syllabus for AUD, FAR, and REG. 

3. What are the major CPA format changes done in 2026?

AICPA has made some changes to the Uniform CPA exam format with effect from January 2026. The AUD, FAR, and REG sections under the CPA exam would be conducted as it is, but their credits would be counted under the new "Core" section. The change is implemented in the BEC section, which would be considered under the "Discipline" section following the Core + Discipline model. Additionally, candidates would not be able to take the CPA exam at any time during the year. The AICPA has provided specific CPA exam dates with separate dates for the Core and Discipline sections. The existing exam window of 18 months may also be revised to 30 months, but the 18-month policy is to be followed until further notice.