Document Type


First Faculty Advisor

Saeed Roohani

Second Faculty Advisor

Charles Cullinan


accounting; CPA exam; analytics; technology; curriculum


Bryant University

Rights Management



With the updated CPA exam coming out in 2024, accounting education and the profession need to make changes in a variety of areas to ensure their students are ready. This study considers how current accounting students can be prepared, how the new exam will impact undergraduate and graduate accounting curriculum models, and how the workplace has been adjusting to this change in the accounting industry. This research provides perspective and deeper insight into the effects of the CPA exam to come out in 2024. The goal of my research was to gain more knowledge about the new exam and to help provide a guide for other accounting students, accounting professors, and accounting professionals about clearer expectations and the impacts the CPA exam has in all different areas throughout the accounting industry. My research methodology consisted of conducting eighteen interviews across two different groups, accounting professors and department chairs, as well as accounting professionals. My results suggested that CPA exam candidates should take the Business Environment and Concepts (BEC) exam, before 2024, if possible, to avoid taking the new discipline exams. In addition, it is important for universities to not teach directly to the CPA exam but still make sure students are well prepared. In conclusion, the industry needs to constantly evolve in terms of technology and analytics, and colleges and universities must teach students these topics about technology and analytics in the accounting industry.

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Accounting Commons