Selecting Your Discipline

As of January 2024, with the implementation of CPA Evolution, new CPA Exam candidates will experience a significant paradigm shift. Alongside the foundational three core sections—AUD, FAR, and REG—candidates will now be required to choose a discipline exam section aligned with their career aspirations. This strategic decision goes beyond fulfilling exam prerequisites. It empowers candidates to align their expertise with their unique strengths and interests.

The act of selecting a discipline enables candidates to leverage their strengths, cultivating a more profound understanding and skill set within their chosen area. Specialization is not only relevant in the present but also serves as a forward-thinking strategy with lasting implications, positioning candidates for substantial career growth and advancement. Outlined below are various disciplines tailored to specific career interests and personal strengths.

Making a conscious selection now acts as a guiding compass as candidates embark on their professional journey. Crucially, choosing a discipline at this stage is not a permanent commitment; rather, it provides a specialized foundation to steer candidates as they initiate their careers. Flexibility is paramount, and candidates have the liberty to make adjustments in the future. This intentional selection process ensures that candidates enter the workforce equipped with a focused skill set, laying the groundwork for a successful and fulfilling professional trajectory.

Job Opportunities	Skills /Expertise	Discipline
Data Manager, Data Engineer/Scientist, CIO or CTO, IT Auditor	Business Processes, Information Systems, Information Security, IT audits, SOC Engagements	Information Systems and Controls(ISC)
Auditor at a public accounting firm, Work in the accounting department at a corporation, Controller, Chief accountant, CFO or CEO	Advanced individual tax compliance, Personal financial planning, Advanced entity tax compliance/planning, Property transactions, Data analytics, Financial risk management/planning, Technical accounting and reporting, State and local Government accounting	Tax Compliance and planning (TCP)
Tax Analyst, Tax Compliance Officer, Work for the Tax Department within a company, a public accounting firm, the government, banks, or hedge funds, Manage your own tax practice.	Advanced individual tax compliance Personal financial planning, Advanced entity tax compliance/planning, Property transactions	Business Analysis and Reporting (BAR)

You may also be interested in

Selecting Your Discipline