CPA Evolution

​​New Model for Licensure, New CPA Exam Expected to Launch 2024

The CPA Evolution initiative is transforming the CPA licensure model to recognize the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. It is a joint effort of the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).

​CPA Evolution

The CPA Evolution Licensure Model (CPA Evolution) establishes a foundation for the most important and relevant topics that new CPAs need to know to protect the public interest while providing an opportunity for candidates to choose one of three Disciplines as described below.

Under CPA Evolution, all candidates will be required to pass three Core Exam sections:

  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)
  • Taxation and Regulation (REG)

Each candidate will also choose one Discipline section to demonstrate knowledge and skills in that particular domain:

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

Regardless of a candidate's chosen Discipline, CPA Evolution leads to CPA licensure, with rights, privileges, and responsibilities consistent with the present CPA license. CPA professional practice is not limited by the Discipline passed; professional standards provide guidance related to required competence and due care when performing professional services.

​New Core + Discipline CPA Licensure Model


 exam transition.jpg

Kentucky Board of Accountancy's Extension of Certain CPA Examination Credits

            1. Immediately Available Twelve-Month Extension of Existing Exam Credit -- that must be Requested -- Pending Formal Promulgation of Administrative Regulation Change

During its meeting on June 15, 2023, the Kentucky Board of Accountancy voted to adopt the NASBA Board of Directors' amendment to UAA Model 5-7, and subsequent implementation recommendation from NASBA's CBT Administration Committee, to increase, from 18 to 30 months, the time in which an exam candidate earning an initial exam credit must successfully complete remaining sections of the Uniform CPA Examination.

Exam candidates should note, however, that to become official and effective, this change must first proceed through the Legislative Research Commission's formal process to amend the Board's governing administrative regulation, which traditionally takes 7-10 months.

Prior to the amended rule becoming effective, the Board has granted its Executive Director the authority to extend exam candidates' credits, up to 12 months from the existing expiration dates, on a case-by-case basis. Please note that these extensions are not automatically effectuating and must be individually requested by emailing the Board office at We will advise once the regulation amendment becomes effective to permanently extend the expiration date of conditional exam credit from 18 to 30 months thereby dispensing with the requirement of case-by-case requests.

            2. Onetime Automatic Extension of Credits Existing as of the Launch of the Revised Uniform CPA Exam on January 1, 2024

In addition, the Kentucky Board of Accountancy has also approved the following credit extension policy to aid in the transition to the new CPA Examination beginning January 1, 2024:

Any candidate with Uniform CPA Examination credit(s) on January 1, 2024 will have such credits(s) extended to June 30, 2025.

CPA Evolution Transition Period - Records updated (2/5/24)

NASBA has updated candidates' records to extend those with credit on January 1, 2024 to June 30, 2025.   This was completed on Friday, February 2, 2024.

Any exam candidates with questions about the extension of existing credits, the adoption of the model UAA rules, or the credit relief initiative may contact NASBA   ​  

 2024 test admin.jpg


CPA Exam Transition FAQs

Below, are frequently asked questions to help you better prepare for the changes coming to 2024 CPA Exam through CPA Evolution.  If you have additional questions that are not outlined below please reach out to us at

CPA Exam Transition FAQs

2024 Fee Change Implementation

The new schedule of testing fees, beginning January 1, 2024, for each examination section will be as follows:

     AICPA $130.00 per section

     NASBA $ 30.00 per section

     Prometric $ 22.06 per test hour, plus

     $ 6.56 per section security fee

Based on the above, the candidate cost per section will be $254.80 in 2024.

CPA Evolution