It might feel like just yesterday that the CPA exam was made up of four fixed sections, offering little flexibility for your individual career goals or interests. But the exam has gone through some major updates in recent years. From new licensure paths and continuous testing windows to ongoing format tweaks, the 2025 CPA Exam introduces changes you can use to your advantage as you move closer to becoming a CPA. 

In this guide, you’ll find the latest updates, plus expert tips on how to stay qualified and succeed. 

Core + Discipline CPA Exam: What Changed in 2024 

The CPA Evolution framework launched in 2024, introducing a new structure known as the Core + Discipline model. This model gives candidates more flexibility while making sure they maintain a strong foundation in essential accounting knowledge. Let’s break it down further: 

Core sections that all candidates must complete include: 

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

In addition to the core sections, there’s also a discipline section that allows test takers to choose based on their professional goals, including: 

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

2025-Specific CPA Exam Updates 

In addition to the major changes introduced in 2024, the CPA exam continues to evolve in 2025 with updates designed to make the process more flexible and accessible for candidates: 

  • Continuous Testing for Core Sections 
    Previously, exams were only offered during four testing windows per year. Now, blackout periods have been eliminated, allowing candidates to take Core sections (AUD, FAR, REG) year-round. 
  • Expanded Testing Window for Discipline Sections 
    Discipline sections (BAR, ISC, TCP) now include a fifth testing window in June. This added session gives candidates more flexibility when mapping out their study schedules and exam timelines. 
  • New Licensure Pathway via the Uniform Accountancy Act (UAA) 
    As of May 2025, the UAA now recognizes a third pathway to licensure. Candidates who hold a bachelor’s degree, have completed two years of supervised accounting experience, and have passed the CPA exam are eligible to become license, providing an alternative to the traditional 150-credit hour requirement in some states.How to Prepare for the Latest CPA Exam ChangesWith even more CPA exam updates rolling out in 2025, preparation is about more than just practice tests. Here are a few ways to confidently navigate the new format and walk into test day ready to succeed: 

  • Plan ahead:
    Take advantage of continuous Core testing and the expanded Discipline testing windows. With greater scheduling flexibility, you can map out an exam plan that fits your goals and your life. 
  • Stay current:
    Use the most recent CPA exam blueprints to guide your studies. This makes sure you’re focusing on up-to-date content that reflects the latest exam expectations. 
  • Check your eligibility: 
    Planning to sit for the CPA exam in Texas or another state? Make sure your education and experience meet the most current licensure requirements, especially if you’re exploring the new bachelor’s plus experience pathway. 

Achieve Eligibility Through Our 100% Online Program 

Presented by our AACSB-accredited College of Business, UT Permian Basin’s online Master of Professional Accountancy program helps you become eligible to sit for the CPA exam by empowering you with comprehensive knowledge of contemporary accounting principles and business applications. You’ll master traditional and modern accounting practices while developing skills that help you expertly navigate an ever-evolving business landscape. 

Presented in a 100% online, asynchronous format, our program allows you to complete coursework on your own schedule from practically anywhere in the world. And that’s just one of the many benefits: 

  • Earn a career-boosting graduate credential while still meeting your work and personal commitments.  
  • Finish most program courses in eight weeks or fewer (summer sessions are seven weeks each). 
  • Learn from the same renowned PhD-level accounting experts and CPAs who teach courses at the UT Permian Basin campus. 
  • Graduate with a Master of Professional Accountancy in as little as one year.  

Our program meets the Texas State Board of Public Accountancy requirements to sit for the CPA exam and attain certification in Texas. You can confirm whether it also meets your state’s board of accountancy requirements here. 

After you complete our Master of Professional Accountancy program, you’ll have met important requirements to sit for the CPA exam in Texas. Once you become a CPA, you’ll be able to enjoy higher earning potential and compete for many more professional opportunities. 

Prepare yourself for success as a CPA with an online Master of Professional Accountancy from UT Permian Basin. 

Sources: 
https://nasba.org/exams/cpaexam
https://future.aicpa.org/resources/download/learn-what-is-tested-on-the-cpa-exam
https://www.aicpa.org/becomeacpa/licensure.html
https://www.netsuite.com/portal/business-benchmark-brainyard/industries/articles/cfo-central/cpa-exam-changes.shtml


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