What is Core-Plus-Discipline Model in CPA 2024?
The CPA examination is undergoing an evolutionary change in the year 2024. Under the changes, the path to CPA licensure will follow the new “Core-Plus-Discipline Model.” This new model has been proposed by the AICPA (American Institute of Certified Public Accountants) to make CPAs more tech-savvy. In this AUD, FAR and REG will come under core subjects while BEC will be divided into three disciplines-
1. Business Analysis and Reporting (BAR)
2. Information Systems and Controls ( ISC)
3. Tax Compliance and Planning (TCP)
The candidate has to select any one among the three disciplines. So, if you resolve to become a CPA then here are the upcoming evolutionary changes, buckle up your preparations with Miles Education, the best institute for CPA in India.
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