Discipline Selection

Research conducted by the AICPA found that accounting firms were hiring fewer actual accountants and instead hiring people with non-accounting backgrounds who had special competencies related to technology. The CPA Exam changes frequently, but the Exam changes with CPA Evolution are both structural and content in nature and are aimed at addressing the gaps identified and helping candidates be more competent in the skills needed for success in the future of accounting. In short, the exam is changing to remain relevant in a dynamic profession and stay current with the real-world demands on newly licensed CPAs. The Exam will have a greater focus on technology so that all accountants will have some exposure to vital tech skills. With the changes, the AICPA introduced the Core + Discipline model for the Exam. Starting in January 2024, all candidates must pass three Core Exams (AUD, FAR, REG) and one Discipline Exam (BAR, ISC, TCP).

We highlight the differences in detail in this blog and an in depth PDF.

i. The Business Analysis and Reporting (BAR) Exam will test the knowledge and skills a CPA must demonstrate with respect to advanced financial statements, technical accounting and reporting requirements under FASB and SEC applicable to for-profit business entities, higher order skills related to revenue recognition and lease accounting, and much more.

ii. The Information Systems and Controls (ISC) Exam will focus on technology and business controls and will test the knowledge and skills a CPA must demonstrate with respect to information technology (IT), audit and advisory services including SOC engagements, data management including data collection, storage and usage throughout the data life cycle.

iii. The Tax Compliance and Planning (TCP) Exam will focus on nonroutine and more complex taxation topics and test the knowledge and skills a CPA must demonstrate with respect to U.S. federal tax compliance for individuals and entities with a focus on nonroutine and higher complexity transactions, U.S. federal tax planning for individuals and entities, and personal financial planning.

No. Passing is all that matters but it will not show which you took.

Any CPA candidate that does not have credit for passing the BEC Exam section on January 1, 2024. Those candidates will have their BEC credit extended for 18-30 months depending on the policy enacted by their jurisdiction. Stay up to speed on what your jurisdiction’s policy is by visiting your State Board of Accountancy or NASBA’s website.

This is ultimately up to each individual. We believe you should pick the Discipline based on which will best prepare you for the career you would like. Ultimately the Discipline is intended to make you an even more specialized and in-demand job candidate. We developed a four-question quiz  and have a 6 page deep dive PDF on the Disciplines that can help you make the best decision for your study plan and career goals.

Becker launched our CPA Evolution-ready course on October 3, 2023. All legacy students received access on that date. All new purchases on or after October 3 automatically have access to the 2024 version of our our course (including the Disciplines) as well as the 2023 version of our course.

No. Each candidate must pass the three Core Exams (AUD, FAR, REG) and one Discipline Exam (BAR, ISC, TCP). If you fail a Discipline Exam, you can change Disciplines if you decide there is a better option for you.

Yes. If you have made your Discipline selection in the course you are able to switch to another Discipline by purchasing access to the additional Discipline at a discounted rate ($299) by calling Becker Inside Sales at (877) 272-3926 option 1 in the US or (630) 472-2213 option 1 internationally. View the full policy here.

You will be prompted to learn about and select a Discipline in your Becker CPA Exam Review course. You can always navigate to the Manage Sections page in your course to use the resources provided to learn more about each Discipline, start a 30-day trial of the Discipline sections, or make your selection.

No. You can do it at any time. We suggest taking advantage of the 30-day trial where you have access to all three sections.

The textbook replacement provision for students who failed the BEC Exam will be the same as replacement textbooks ($50 for the book with standard shipping included, or an additional $45 for expedited shipping can be added on). This discounted replacement tetbook pricing is in effect through February 3, 2023. However, you will still have access to the Disciplines in the course regardless of whether you pass the BEC Exam or not. Students that did not redeem a BEC physical textbook will be eligible to redeem a Discipline section textbook at no additional cost directly through the course. Full textbook transition policy here. 

Utilize this resource to see when your jurisdiction will begin processing applications for the new Discipline Exams. While it does vary by jurisdiction, candidates applying in the 35 jurisdictions that utilize NASBA’s CPA Examination Services can begin applying for a Discipline Exam on November 22, 2023.

Candidates will only be able to sit for Discipline Exams for approximately one month each quarter. Those available testing windows are subject to change, but are as follows:

i. January 10 – February 6

ii. April 20 – May 19

iii. July 1 – July 31

iv. October 1 – October 31

There will be delayed score releases in 2024 to allow the AICPA more time to evaluate and score the new exams. The anticipated Discipline Exam score release dates are subject to change, but are as follows:

i. April 24 (for exams taken between January 10 and February 6)

ii. June 28 (for exams taken between April 20 and May 19)

iii. September 10 (for exams taken between July 1 and July 31)

iv. December 10 (for exams taken between October 1 and October 31)