AICPA Announces New CPA Evolution Resource Competition

The American Institute of CPAs (AICPA) has announced a new CPA Evolution Resource Competition (CERC). This competition seeks to promote the development of teaching resources for the new topics and learning objectives outlined in the CPA Evolution Model Curriculum. The Curriculum was designed to help accounting programs transition to prepare CPA candidates for the Core + Disciplines CPA Exam structure, which begins in 2024.

The CPA Evolution initiative, a joint effort of AICPA and the National Association of State Boards of Accountancy (NASBA) is transforming the CPA licensure model to recognize the rapidly changing skills and competencies the accounting profession requires. The CERC is one of the many ways AICPA and NASBA are supporting educators as the profession works towards the adoption of the new CPA Exam model.

“This competition is one way AICPA can provide accounting educators with resources to cover, if they choose to do so, the new topics and learning objectives outlined in the CPA Evolution Model Curriculum,” said Jan Taylor-Morris, CPA, CGMA, Ph.D., AICPA & CIMA Academic in Residence.

The AICPA invites accounting faculty to submit their original long or short teaching cases, exercises, or other instructional materials to be considered for a CERC award of $300 – $1,500 and inspire future CPAs. The deadline to apply as an individual or as a team is Oct. 31, 2021. Submissions can range from case studies to course exercises to general instructional materials that serve as teaching resources for new topics and learning objectives outlined in the model curriculum.

Earlier this year, the AICPA and NASBA issued the Accounting Program Curriculum Gap Analysis Report, with found mixed results for coverage of emerging and technology topics. While more than 60 percent of collegiate accounting programs are teaching topics like data analytics and IT audit, fewer programs cover cybersecurity, predictive analytics or System and Organization Controls (SOC). Each of these topics could be covered more in-depth on the CPA Exam in 2024, pending the results of the current CPA Exam Practice Analysis.

“AICPA is committed to supporting faculty as they prepare for the changes that CPA Evolution will bring about. I encourage all accounting educators to take advantage of the free resources available on the Academic Resource Hub to help with the transition to the next version of the CPA Exam,” added Taylor-Morris.

Winners and honorable mention recipient(s) will be selected and notified by December 1, 2021 and will be asked to present their cases during a Faculty Hour webcast. Winning submissions and related materials will be available for free download to faculty through the Academic Resource Hub.

To apply for the CPA Evolution Resource Competition, accounting educators can upload their proprietary, un-replicated, self-authored accounting course or teaching techniques via the and the award category on their application. Exercises can be introductory, upper-level, or graduate accounting courses, but cannot consist of commercial products, and faculty must own the copyright. Entries may be submitted by an individual or a group. Previous AICPA award submissions are not eligible. In order to be eligible for consideration, all materials must be submitted electronically by October 31, 2021, at 11:59 PM.

Updated frequently asked questions (FAQs) on the CPA Evolution Model Curriculum are available on the AICPA’s Academic Resource Hub and additional information on the Core + Disciplines Exam structure is available in this blog post.

The Academic Resource Database offers case studies, assignments, readings and webinars to help accounting educators ensure students are prepared to meet the needs of the marketplace.

The Faculty Hour webcast series will provide CPA Evolution status updates and discussions on how to integrate data analytics, systems and technology-related subject matter, and other emerging topics relevant to the CPA profession into accounting curricula.