CPA Evolution Model Curriculum FAQs – Journal of Accountancy

The CPA Evolution Model Curriculum will include a recommended range for how much time faculty should spend teaching each topic, learning objectives to consider, and suggested courses where the topic might be addressed. For example, an accounting program may elect to cover IT governance in its Accounting Information Systems course or an IT Audit course. We hope these recommendations will help faculty as they determine how best to incorporate topics, and the related learning objectives, into their curricula.

Examples of course offerings

The CPA Evolution Model Curriculum also provides sample accounting program structures that committees and program chairs might consider adopting. One example demonstrates how an undergraduate program might be structured to cover all three Disciplines, while another shows how a university with both an undergraduate and master’s program might approach its course offerings.

Only boards of accountancy can prescribe the courses and subject matter required for CPA licensure. But many faculty members have asked for guidance on how they might arrange their course offerings to introduce the changes called for by CPA Evolution. Our goal here is to provide illustrations that will support that effort.

Can the CPA Evolution Model Curriculum be implemented in an undergraduate accounting program?

The CPA Evolution Model Curriculum does not specify whether material should be covered at an undergraduate or graduate level, as this decision will differ based on the circumstances of the program. That said, we developed a curriculum that faculty at programs of all sizes will be able to use.

The Model Rules indicate every
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