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AICPA, NASBA and AAA to Announce New Model Accounting Curriculum at Free Online Event
[April 26, 2021]

AICPA, NASBA and AAA to Announce New Model Accounting Curriculum at Free Online Event

The American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA (News - Alert)) will unveil the new CPA Evolution Model Accounting Curriculum during a launch event which will be jointly hosted with the American Accounting Association (AAA).

The free online event, to be held June 15-16, will provide attendees with a thorough overview of the Model Curriculum. The event is open to all who are interested, including members of the media. To attend, register online.

"Through the CPA Evolution initiative, we are transforming the CPA licensure model to better reflect the changing skills, competencies and technological knowledge required of CPAs," said Sue Coffey, CPA, CGMA, CEO - Public Accounting, AICPA. "The new CPA Evolution Model Curriculum provides educators with a roadmap to assure the next generation of students is ready to tackle the changing demands of the profession."

During the two-day event, task force members who developed the curriculum will give in-depth presentations, walking through emerging topics and learning objectives while also addressing how accounting programs might prepare students for the Information Systems and Controls, Business Analysis and Reporting and Tax Compliance and Planning disciplines.

The curriculum is tied to the CPA Evolution initiative, which the AICPA Governing Council and NASBA Board of Directors voted in 2020 to advance and culminates with a new Uniform CPA Exam in 2024.

"The Model Curriculum is the product of a significant effort by a group of dedicated educators, regulators and practitioners to evolve the education model to incorporate the necessary skills and competencies needed by newly licensed CPAs to service their clients and protect the public interest in a technology-driven environment," said Daniel J. Dustin, CPA, NASBA Vice President, State Board Relations.

The Model Curriculum release comes on the heels of a new AICPA and NASBA report that highlighted gaps between existing accounting curriculum and topics tested under the new CPA Exam.

The Accounting Program Curriculum Gap Analysis Report found mixed results for educational coverage of emerging and technology topics across accounting programs nationwide. While more than 60 percent of collegiate accounting programs re teaching topics like data analytics and IT audit, fewer programs cover cybersecurity, predictive analytics or System and Organization Controls (SOC).

"We continue to hear regularly from our public accounting and corporate partners that the accounting profession is evolving at an increasingly rapid pace. Changes to the CPA model and exam through CPA Evolution reflect these changes and will better prepare candidates for the exciting profession that they are entering. AAA is committed to supporting faculty and educational needs through this transition and beyond," said Yvonne Hinson, Ph.D., CPA, CGMA, CEO - AAA.

The new Model Curriculum is one of several resources the AICPA, NASBA and AAA are providing to help educators address emerging issues and technologies in the profession and align education with practice.

AICPA has developed resources to help collegiate accounting programs enhance their curricula as the profession transitions under the CPA Evolution licensure model. The Academic Resource Hub offers case studies, assignments, readings and webinars to help accounting educators ensure students are prepared to meet the needs of the marketplace.

The Faculty Hour webcast series will provide CPA Evolution status updates and discussions on how to integrate data analytics, as well as systems and technology-related subject matter into accounting curricula.

NASBA continues to provide Boards of Accountancy, and the academic communities within their states, ongoing support through informational videos and webinars as they update their statutes and regulations to adopt the CPA Evolution Model.

AAA will include sessions on both the Model Curriculum and the many skills that it incorporates during its upcoming Spark Conference, Conference on Teaching and Learning in Accounting and annual meeting. There will also be an opportunity for in-depth training and workshops on many of the needed technology skills during the next Intensive Data and Analytics Conference, planned for May 2022. AAA is building out a resource center to house the many recorded sessions and materials that support faculty integration of technologies and best practices in teaching accounting, as well as other resources.

About the American Institute of CPAs

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 431,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, and federal, state and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the profession.


Since 1908, the National Association of State Boards of Accountancy (NASBA) has served as a forum for the nation's Boards of Accountancy, which administer the Uniform CPA Examination, license more than 650,000 certified public accountants and regulate the practice of public accountancy in the United States.

NASBA's mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy in meeting their regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, TN, with a satellite office in New York, NY, an International Computer Testing and Call Center in Guam and operations in San Juan, PR. To learn more about NASBA, visit

About the American Accounting Association

The American Accounting Association ( is the largest community of accountants in academia. Founded in 1916, we have a rich and reputable history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research and a powerful network, ensuring our position as thought leaders in accounting.

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