US CPA Exam Changes effective July 1, 2021

Every aspirant who is smartly utilizing the opportunity of appearing for the US CPA exams happening in India this year must be excited to know what all is changing in the testable content. Of course, as this will ensure the most up-to-date concepts and skills necessary for the modern accountant.

As the accounting world is dynamic, the CPA Exam must update side by side as well. The changes will protect the profession and inculcate the most updates knowledge to amplify work deliveries more efficiently and effectively. The most updated content shall equip a US CPA with all the skillsets and help to stand out in the profession to face the dynamic world of accounting, audit, taxation and many more thrilling and compelling areas of work.

In accordance with the AICPA's blueprint, the most updated content is here for exact and accurate preparation for your exam. You would want to know every detail about the testable content where AUD and BEC witnesses the largest changes with a lot added and much removed. Whereas, FAR and REG can be relished with a lot removed with minimal additions, leaving with less of a hassle to cope up.

So here is a callout for all the US CPA aspirants to be abreast with the changes and be excited to have it all from all the four exam sections of the US CPA exam effective July 1, 2021.

All your worries regarding this updation in the study material are taken care of by Surgent's most handpicked US CPA Courses in India having largest US CPA exam test questions bank, practice tests and their correct comprehension by the subject matter industry expert instructors at KC GlobEd.

Let us have a quick glance on the changes:-


The AUD section of the US CPA Exam has some of the most significant changes taking place as of July 1, 2021.

Changes to the AUD section will focus more on the development of audit procedures on IT systems and controls, along with manual controls. The new AUD exam will have more questions on the effects that these reports have on controls and the testing of those controls. Expanded testing of digital skill sets like how to utilize automated tools and audit data analytics in audit sampling. The part containing written communications regarding management governance has been removed due to the possibility of being misunderstood by other parties. This does NOT mean that there is going to be any change in the number of MCQs or TBSs; it just means that more content will be tested at a higher skill level.


The BEC section of the US CPA Exam also has some of the most significant changes taking place. While the aspects of technology that help facilitate business processes will have more questions, understanding the need for SOC 1 reports for outsourced IT functions will be a major addition.

There will be a new topic area namely "Data management and relationships", which contains several task statements providing guidance on how testing will take place within this content area.

The exam will continue to test complex skills like decision making, critical thinking, and analytical skills. Whereas, the concepts relating to the regulatory framework for corporate governance other than SOX will be removed.


The FAR section of the US CPA Exam will only have minor revisions to the content areas taking place as of July 1, 2021.

In the new blueprint AICPA has removed the difference between US GAAP and IFRS as it tends to be more specific to clients and not an appropriate test material for new CPAs. The FAR section of the US CPA Exam will see the elimination of the International Accounting Standards Board (IASB) framework.

Further, defined benefit pension plans and derivative journal entries will be removed from the FAR exam. There are no changes to the content or skill allocation weightings in this section.


The REG section of the US CPA Exam will only have minor revisions to the content areas taking place as of July 1, 2021.

The content related to federal securities regulation and alternative minimum tax from Securities Act of 1933 and the Securities Exchange Act of 1934, obtaining and maintaining tax-exempt status (tax-exempt organization) will be removed. Also, estate taxation will be


Let us wind up by telling you what not changing. You will witness no change in the:

  1. The CPA Exam structure, it will have 4 sections,
  2. Exam Timings will remain 4 hours per section, with a 15 minutes break.
  3. The number of questions or score weighting scores will remain same.
  4. Complex skills like decision making, critical thinking and analytical skills will be examined.
  5. The written communication portion in BEC will remain same.

KC GlobEd is your pal for the US CPA Journey on how to clear your US CPA exams in one go. With correct comprehension of complex topics leading to rewarding results by perfect guidance and knowledge through the live online classes and Surgent CPA Review Course content by highly experienced subject matter industry experts. KC GlobEd gets you the best US CPA classes in India.

At KC GlobEd, we guide you on how to cope up with the changes and be up to date. Walk confident with exam readiness with the best US CPA study materials.

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Waiting for a ring at: +91 97735 76111/+91 9667583222

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