Authors: NATALIE DIXON1, GEETA ALI2 and KEZIA HARRIS3
Abstract
The new Certified Public Accountant (“CPA”) exam launched in 2024, underscoring the need for accounting programs to transition to the updated Core + Disciplines exam model. This study investigates the newly implemented exam and the corresponding need for innovative pedagogical approaches to strengthen and restructure accounting education. Using a mixed-methods design, we conducted interviews with administrators and administered surveys to accounting faculty and students in this pilot study, to assess early perceptions and levels of preparedness, as well as examine the exam changes and their implications for student learning and success. The analysis highlights several key findings; the CPA exam may be more aligned with industry expectations than with existing curricula; educators still face substantial work in updating content of courses; topics removed from the exam may remain essential to accounting education; accounting education must prepare students for both the CPA exam and the broader accounting profession; and accounting departments require additional resources and clearer guidance to implement necessary curricular changes. These findings contribute to ongoing discussions on the relevance of accounting graduate education, the implications for workforce readiness, and preliminary insights that can inform future research, policy discussions, and ongoing curriculum reform.
Keywords: New CPA Exam, CPA Evolution Model Curriculum, Accounting Education, Accounting Students’ Perspectives, Innovative Pedagogy.
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