FEATURED GUIDE
Updated January 2025
10 min read
CPA Exam 2025 and 2026: What's Changing and Why It Matters
The CPA Exam is evolving. In 2025, new exam structures reshape how candidates qualify and prepare. In 2026, licensure requirements will shift further as state boards align. Here's what you need to know to stay ahead.
The 2025 Evolution of the Exam
- •The CPA Exam now follows the Core + Discipline model.
- •All candidates sit for Core sections: Audit, Financial, Tax.
- •Then choose a Discipline section (e.g., Information Systems, Tax Compliance, Business Analysis).
Suggested link: to your blog "CPA Exam 2025: Updated Requirements and Global Impact"
Educational Adjustments
- •The 150-hour rule remains the foundation.
- •Some states have already updated course requirements to align with the new discipline model.
- •Technology, systems, and data courses are becoming more critical.
What's Coming in 2026
- •State licensure requirements are expected to unify under NASBA guidance.
- •Greater weight will be placed on ethics and advanced accounting coursework.
- •International candidates may face tighter scrutiny in transcript evaluations.
- •Expect exam content and licensure standards to work in tandem for the first time in decades.
Suggested link: to your blog "CPA Eligibility by State: What You Need to Know"
Global Impact
- •Employers worldwide continue to view the CPA as a top credential.
- •The 2025–2026 changes reinforce its strength, especially in data-driven roles.
Key Takeaway
The CPA Exam is modernizing, and licensure rules are aligning in 2026. Candidates who act early avoid surprises and secure their path before new requirements close doors.