CPA Exam 2024: Changes and Optimal Exam Strategy

The Certified Public Accountant (CPA) exam is a crucial step for individuals aspiring to become licensed accountants. In 2024, the CPA exam will undergo significant changes, including a shift from four core sections to three core sections and three discipline sections. This article will explore the upcoming changes and provide insights on the optimal exam strategy.

Understanding the Changes

Starting in 2024, the CPA exam will consist of three core sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), and Regulation (REG). These core sections will cover essential knowledge and skills required for all CPAs.

In addition to the core sections, candidates will also have to choose three discipline sections from a pool of options. The discipline sections include Financial Accounting and Reporting (FAR), Business Analysis and Reporting (BAR), and Tax Compliance and Planning (TCP). This change allows candidates to tailor their exam to their specific career goals and areas of expertise.

Optimal Exam Strategy

With the new exam format, candidates need to devise an effective strategy to maximize their chances of success. Here are some tips to help you navigate the CPA exam in 2024:

1. Understand the Exam Structure

Familiarize yourself with the content and format of each section. Take note of the weightage assigned to each section and allocate your study time accordingly. Knowing what to expect will help you plan your preparation effectively.

2. Identify Your Strengths and Weaknesses

Assess your strengths and weaknesses in each section. Focus on strengthening your weaker areas while reinforcing your strengths. This targeted approach will help you allocate your study time efficiently.

3. Plan a Study Schedule

Create a study schedule that allows you to cover all the necessary topics within the available time. Break down your study plan into manageable chunks and set realistic goals. Consistency and discipline in following your schedule are key to success.

4. Utilize Available Resources

Take advantage of the various study materials and resources available. This includes textbooks, online courses, practice exams, and review materials. Utilizing a combination of resources will provide a well-rounded preparation experience.

5. Practice, Practice, Practice

Practice is essential for success in the CPA exam. Solve as many practice questions and mock exams as possible to familiarize yourself with the exam format and improve your time management skills. Analyze your performance to identify areas that need further improvement.

6. Seek Professional Guidance

If you feel the need for additional guidance, consider enrolling in a CPA review course or seeking the help of a qualified tutor. Their expertise and experience can provide valuable insights and help you clarify any doubts or difficulties you may encounter during your preparation.

7. Take Care of Yourself

While preparing for the CPA exam, it’s essential to take care of your physical and mental well-being. Get enough sleep, eat nutritious meals, and engage in regular exercise. Taking breaks and managing stress will help you maintain focus and perform at your best.


The changes to the CPA exam in 2024 bring new opportunities for candidates to customize their exam experience and align it with their career goals. By understanding the exam structure, planning a study schedule, utilizing available resources, and practicing diligently, you can increase your chances of success. Remember to take care of yourself throughout the preparation process, as a healthy mind and body contribute to optimal performance. Good luck on your CPA exam journey!

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