The CPA exam is no stranger to change. The 2024 transition to the new CPA Evolution model, which introduced the core-plus-discipline structure, was the most significant overhaul in decades. Now, as we move through 2025 and into 2026, additional changes are on the horizon that every CPA candidate needs to understand. Some of these are driven by legislative developments, while others reflect the AICPA's ongoing refinement of the exam.
This article covers what we know so far, what is still uncertain, and how you can prepare regardless of which direction the changes take.
The Core-Plus-Discipline Structure: A Quick Refresher
Before diving into the 2026 changes, let us make sure everyone is on the same page about the current exam structure. Since January 2024, the CPA exam has consisted of:
- Three core sections that all candidates must pass: AUD (Auditing and Attestation), FAR (Financial Accounting and Reporting), and REG (Taxation and Regulation).
- One discipline section chosen by the candidate: BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), or TCP (Tax Compliance and Planning).
This structure replaced the old four-section format of AUD, BEC, FAR, and REG. The discipline choice allows candidates to demonstrate deeper knowledge in an area aligned with their career goals.
The One Big Beautiful Bill Act and Its Impact
The most significant potential change to the CPA exam in 2026 comes not from the AICPA but from Congress. The One Big Beautiful Bill Act, which is working its way through the legislative process, contains sweeping tax law changes that would directly affect the REG and TCP sections of the exam.
Key provisions that could impact the exam include:
- Individual tax rate changes: Potential modifications to the income tax brackets established by the Tax Cuts and Jobs Act of 2017, which are currently set to sunset.
- Business deductions: Possible changes to the qualified business income deduction under Section 199A, bonus depreciation provisions, and research and development expense treatment.
- Estate and gift tax: The current elevated estate tax exemption may be made permanent or further increased.
- Energy and environmental credits: Potential restructuring of clean energy tax credits and related provisions.
- International tax provisions: Modifications to GILTI, FDII, and other international tax rules that affect the TCP discipline section.
The challenge for CPA candidates is that tax legislation can change rapidly, and the AICPA needs time to update exam content. Historically, new tax laws are not tested on the CPA exam until the second testing window after the law's effective date. This means that even if the bill passes in 2025, the exam might not reflect the changes until mid-to-late 2026.
Content Updates and Blueprint Revisions
The AICPA updates its exam blueprints regularly to reflect changes in accounting standards, auditing standards, and tax law. For 2026, we expect updates in several areas:
- FAR: Continued integration of recent ASU updates, including lease modification guidance and digital asset accounting standards.
- AUD: Potential updates reflecting new PCAOB standards and evolving audit quality expectations related to technology.
- REG: Tax law changes from any enacted legislation, plus ongoing updates to ethics and business law content.
- Discipline sections: Refinement of testable content based on the first full cycle of exam results under the new format.
The AICPA typically publishes updated blueprints several months before changes take effect, giving candidates and review providers time to adjust.
Timeline of Expected Changes
Here is our best estimate of the timeline based on current information:
- Late 2025: Updated exam blueprints published reflecting any confirmed content changes for 2026.
- January 2026: New blueprints take effect for the first testing window of the year.
- Mid-2026: If major tax legislation is enacted in 2025, updated REG and TCP content could begin appearing.
- Late 2026: Full integration of any new legislative content into the exam.
Keep in mind that this timeline is subject to change based on legislative developments and AICPA decisions.
How to Prepare When the Rules Are Changing
Uncertainty about exam changes is stressful, but it should not paralyze you. Here are practical strategies for navigating this period:
Do Not Wait
The biggest mistake candidates make is postponing their exam to wait for clarity on changes. The exam is always evolving, and there will never be a perfect moment to start. If you are eligible to sit now, begin studying now. The fundamental concepts of accounting, auditing, and taxation do not change based on legislative details.
Focus on Concepts, Not Just Rules
If you understand the conceptual framework behind tax law, such as how deductions work, what makes income taxable, and how credits reduce liability, you can adapt to specific rule changes relatively quickly. This is far more effective than memorizing current rules that might change.
Choose Your Discipline Strategically
If you are concerned about tax law volatility, you might consider choosing BAR or ISC as your discipline section instead of TCP. However, if tax is your intended career path, TCP remains the most relevant choice and the content changes will ultimately make you a better-prepared professional.
Stay Connected to Reliable Sources
Follow the AICPA's official communications, your state board of accountancy, and trusted CPA review providers for updates. Avoid social media speculation, which tends to amplify anxiety without providing accurate information.
Transition Strategies for Current Candidates
If you are currently in the middle of your CPA exam journey, here is how to think about the changes:
- If you are almost done: Push to finish your remaining sections as soon as possible. This minimizes your exposure to content changes.
- If you have only passed one or two sections: Prioritize the sections most likely to change (REG and TCP) so you can complete them under the current content. Then tackle the more stable sections.
- If you are just starting: Do not stress about it. Start with whichever section aligns best with your background and study plan. By the time changes take effect, you will have a solid foundation.
What This Means for Your Study Plan
Change is a constant in the CPA exam world. The candidates who succeed are the ones who build strong conceptual foundations and adapt to new content as it comes. Do not let the fear of change keep you on the sidelines.
Think CPA is committed to keeping our study materials current with the latest exam content. Our concept-driven approach means that when specific rules change, you will have the underlying framework to understand and apply the new rules quickly. We update our content as soon as new blueprints are released, so you can study with confidence knowing your materials reflect what is actually on the exam.