What is Core-Plus-Discipline Model in CPA 2024?

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 System and Controls ( ISC)

3. Tax Compliance and Planning (TCP)

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.