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United States · Licensing exam

CPA Exam changes: BEC, CPA Evolution and 2027

The big change came in January 2024: the old four sections, AUD, BEC, FAR and REG, were replaced by three Core sections and a choice of one Discipline. BEC no longer exists. The next CPA exam changes are smaller: new Blueprints on January 1, 2027, and a new delivery platform from July 12, 2027.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

What happened to the BEC CPA exam?

BEC was retired when the new exam launched in January 2024, as part of CPA Evolution, a joint AICPA and NASBA project. In its place, everyone takes AUD, FAR and REG, then picks one Discipline: BAR (Business Analysis and Reporting), ISC (Information Systems and Controls) or TCP (Tax Compliance and Planning).

So BEC questions, examples and study guides you come across are for the exam as it was before January 2024. Today's sections are made of multiple-choice questions and task-based simulations only.

BAR →ISC →TCP →

More time to pass all four

NASBA recommends 30 months, up from the old 18, and Washington allows 36. Your board sets the rule.

Retakes and the 30-month window →

New Blueprints in 2027

Updated Blueprints take effect on January 1, 2027. The AICPA says none of the changes significantly alter what's tested. They touch AI-generated evidence in AUD, digital assets in REG, benefit plans in BAR and blockchain in ISC. TCP doesn't change.

CPA Exam books and Blueprints →

What CPA exam changes come in July 2027?

From July 2027 the exam runs on a new delivery platform with a new user interface. The AICPA says it brings better accessibility and a faster processing cycle. There's no testing from July 1 to 11, 2027, and scores will take longer for about 12 months after launch while questions are recalibrated.

CPA Exam testing windows →CPA Exam score release dates →

Changes to licensing rules

Separate from the exam, some states have added a 120-hour route to the license. That's a state change, not an exam one, and it doesn't happen everywhere at once.

CPA Exam requirements by state →
Sources: AICPA & CIMA · AICPA · NASBA and 3 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.

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