College
Muma College of Business
Mentor Information
Heather Lively
Description
The CPA (Certified Public Accountant) Evolution, a wide-spanning set of changes made to the CPA Exam, was officially instituted in January of 2024. In the time since then, research has been done on the reactions of professors and academics regarding the changes to the exam, but little has been done to gauge the reactions of students to the new format. This study involves surveys and interviews of students with questions about the changes, such as the increased inclusion of testing proficiency with technology and the addition of new sections never seen before on the exam. Students greatly appreciated some changes, like the widening of testing windows for CPA candidates, allowing them to sit for each part of the four-part exam within a 30-month period instead of 18 months, but data such as pass rates for the new sections of the exam gave them pause. With no study of students regarding the changes having been done since the Evolution was first instituted in 2024, these findings are new foundational research to see what students at a large Florida public university think about the exam that could define their professional careers.
Perceptions of the CPA Evolution Changes and their Role in Professional Pathways
The CPA (Certified Public Accountant) Evolution, a wide-spanning set of changes made to the CPA Exam, was officially instituted in January of 2024. In the time since then, research has been done on the reactions of professors and academics regarding the changes to the exam, but little has been done to gauge the reactions of students to the new format. This study involves surveys and interviews of students with questions about the changes, such as the increased inclusion of testing proficiency with technology and the addition of new sections never seen before on the exam. Students greatly appreciated some changes, like the widening of testing windows for CPA candidates, allowing them to sit for each part of the four-part exam within a 30-month period instead of 18 months, but data such as pass rates for the new sections of the exam gave them pause. With no study of students regarding the changes having been done since the Evolution was first instituted in 2024, these findings are new foundational research to see what students at a large Florida public university think about the exam that could define their professional careers.
