随着技术的不断进步, as well as expansion of the Internal Revenue Code and modifications to 审计 standards, the accounting profession has changed significantly over the past few decades. 像这样, the role of the CPA as a professional service provider has had to adapt to this ever- evolving environment just to be able to continue to meet the needs of clients and the public. 注册会计师, including those who’ve just entered the profession, are now tasked with responsibilities that require a vast skillset of critical thinking, 解决问题, knowledge of technology and business analytical review. 结果是, the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have determined that the CPA license model should be updated to better reflect current competency requirements, 他们称之为“CPA进化计划”.’
协同工作, NASBA and AICPA have spoken with various stakeholders to get their take on what exactly the evolution should look like. Overall feedback supports an update to the licensure model and suggests it position the CPA for the future, 以及保护公众利益. It was determined that a CPA candidate should be able to not only demonstrate common core competencies (accounting, 审计, 税, 技术), but also choose a discipline to further demonstrate his or her knowledge from specialties that include 税 compliance and planning, 业务分析和报告, 以及信息系统和控制. NASBA and AICPA feel this revised model better reflects the realities of the profession and will help to ‘future-proof’ the CPA.
The new exam utilizing this core-plus-discipline licensure model is expected to be implemented in January 2024. bet9游戏平台 continues to recruit talented individuals and this new model will allow us to continue to provide quality services to clients.
For further information on the CPA Evolution, visit: http://www.evolutionofcpa.org/