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It explains the redistribution of former Business Environment and Concepts (BEC) content into other core exams and introduces new discipline sections (BAR, ISC) with clear topic coverage such as auditing support, financial reporting, systems control, and IT governance.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/changes-coming-to-cpa-exam-cpa-exam-major-revisions-through-2017-overview/180364/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/changes-coming-to-cpa-exam-cpa-exam-major-revisions-through-2017-overview/180364.png","ImageObject",300,407,{"name":42,"@type":43},"Aria Callaghan","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-04","2026-09-02",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How did the CPA Exam structure change from 1994 to 2004?","Question",{"text":63,"@type":64},"In 1994, the exam used calculator and pencil/paper with four parts: LPR, AUDIT, ARE, and FARE. By 2004, it moved to a computerized exam with revised parts: AUD, BEC content split within BEC/BEC-Covers topics, FAR, and REG.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What happened to Business Environment and Concepts (BEC) in the new CPA Exam format?",{"text":68,"@type":64},"The BEC section no longer exists as a standalone in the new format. Its content is redistributed into other core sections (AUD, FAR) and into discipline areas such as BAR and ISC.",{"name":70,"@type":61,"acceptedAnswer":71},"What are the key topics covered in the new discipline exams BAR and ISC?",{"text":72,"@type":64},"BAR focuses on complex technical accounting and reporting topics at higher skill levels, including revenue recognition, lease accounting for lessors, business combinations, derivatives/hedges, and pension financial statements, plus content related to non-financial measures and variance analysis. ISC emphasizes IT and data governance, internal control testing, information system security, network and software security, access and endpoint security, and likely SOC engagements.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},180364,1790003147,{"code":4,"msg":82,"data":83},"success",{"doc_id":79,"user_id":84,"nickname":42,"user_avatar":85,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":91,"language":92,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":93,"faqs":94,"seo_title":95,"seo_description":12,"update_tm":96,"read_time":97},962084926284,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Figure 1.\u003Cbr>Date | Major Revisions of the CPA Exam Through 2017\u003Cbr>Adapted from Brasel, Flasher, Huang (2016)\u003Cbr>Description/Revision of the CPA Exam |\n| --- | --- |\n| Pre-1994 | 19.5 hours, pencil/paper, four parts are: Auditing, Law, Accounting Theory, Accounting Practice (2 parts, 4.5 hours each); given twice per year in May and November. |\n| 1994 | 15.5 hours, use of calculator, pencil/paper, four parts are:\u003Cbr>1. Business Law and Professional Responsibilities (LPR) .\u003Cbr>2. Auditing (AUDIT) .\u003Cbr>3. Accounting and Reporting (Tax, Managerial, Gov’t, Not-for-profit) (ARE) .\u003Cbr>4. Financial Accounting and Reporting – Business Enterprises (FARE) . |\n| 2004 | 14 hours, computerized Exam; given in testing windows of January/February, April/May, July/August, October/November; revised four parts are:\u003Cbr>1. Auditing and Attestation (AUD) .\u003Cbr>2. Business Environment and Concepts (BEC)–Covers business structures, economic concepts, financial management, information technology, and planning and measurement.\u003Cbr>3. Financial Accounting and Reporting (FAR) .\u003Cbr>4. Regulation (REG)–Covers ethics and professional responsibility, business law and federal taxation. |\n| 2011 | 14 hours, enhanced computer-based testing, testing International Financial Reporting Standards, research codification and international auditing standards. |\n| 2017 | 16 hours, increasing assessment of higher-order cognitive skills and increasing use of task-based simulations with corresponding reduction in multiple-choice questions to 50% of the Exam. |\n\n| Business Environment and Concepts (BEC) from the old Exam format does not exist in the new format. Its content is redistributed to other core sections (AUD, FAR) and disciplines (BAR, ISC). |\n| --- |\n| Auditing and Attestation (AUD)\u003Cbr>The AUD Core Exam section tests the knowledge and skills that all new CPAs must demonstrate when performing audit engagements, attestation engagements, and accounting and review service engagements. AUD is largely unchanged except for the addition of redistributed BEC content (basic economic concepts, business processes and internal controls). No existing AUD content was moved to other sections. |\n| Financial Accounting and Reporting (FAR)\u003Cbr>The FAR Core Exam section tests the knowledge and skills that all new CPAs must demonstrate with respect to financial accounting and reporting frameworks used by for-profit (public and nonpublic) and not-for-profit entities and the foundational concepts related to state and local governments as issued by GASB. Existing FAR content will be allocated between the FAR Core section and the BAR Discipline section, with the more routine and recurring tasks appearing in the Core Exam. For example, revenue recognition in the FAR Core Exam section will assess recalling basic concepts of accounting for revenue and applying the five-step model to determine the amount and timing of revenue recognition. Lease accounting in the FAR Core section will assess lessee (not lessor) accounting, including determining the carrying amounts of lease-related assets and liabilities.\u003Cbr>International financial reporting is no longer tested. The Core FAR Exam section will also include content redistributed from BEC related to understanding and applying financial statement ratios and performance metrics. |\n\n| Figure 4.\u003Cbr>New Exam Disciplines: Titles and Content Descriptions (Each candidate must take and pass a single Discipline Exam section to demonstrate skills in that area.) |\n| --- |\n| Business Analysis and Reporting (BAR)\u003Cbr>The BAR Discipline Exam would be an appropriate Discipline choice for candidates interested in assurance or advisory services, financial statement analysis and reporting, technical accounting, and financial and operations management. The BAR Discipline Exam will test more complex technical accounting and reporting topics at higher skill levels, including assessment of revenue recognition, lease accounting for lessors, business combinations, derivati","cbCaic9KTXu2XGMi","https://ap.wps.com/l/cbCaic9KTXu2XGMi","pdf",410937,5,"English","# CPA Exam changes by year\n## Pre-1994 format and section structure\n## 1994 four-part exam with LPR, AUDIT, ARE, FARE\n## 2004 computerized exam and revised four parts\n## 2011 enhanced computer-based testing and international standards\n## 2017 higher-order skills and task-based simulations\n# Core section updates and content redistribution\n## BEC removal and redistribution overview\n## Auditing and Attestation (AUD)\n## Financial Accounting and Reporting (FAR)\n# New discipline exam sections\n## Business Analysis and Reporting (BAR)\n## Information Systems and Control (ISC)","[{\"question\":\"How did the CPA Exam structure change from 1994 to 2004?\",\"answer\":\"In 1994, the exam used calculator and pencil/paper with four parts: LPR, AUDIT, ARE, and FARE. By 2004, it moved to a computerized exam with revised parts: AUD, BEC content split within BEC/BEC-Covers topics, FAR, and REG.\"},{\"question\":\"What happened to Business Environment and Concepts (BEC) in the new CPA Exam format?\",\"answer\":\"The BEC section no longer exists as a standalone in the new format. Its content is redistributed into other core sections (AUD, FAR) and into discipline areas such as BAR and ISC.\"},{\"question\":\"What are the key topics covered in the new discipline exams BAR and ISC?\",\"answer\":\"BAR focuses on complex technical accounting and reporting topics at higher skill levels, including revenue recognition, lease accounting for lessors, business combinations, derivatives/hedges, and pension financial statements, plus content related to non-financial measures and variance analysis. ISC emphasizes IT and data governance, internal control testing, information system security, network and software security, access and endpoint security, and likely SOC engagements.\"}]","Changes-Coming-to-CPA-Exam - CPA Exam major revisions through 2017 - overview | PDF",1788340496,13,{"code":4,"msg":82,"data":99},[100,104,108,111,115,120,125,129,134,137,141],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":109,"slug":110},70,"exam",{"id":91,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},"Comic",60,"comic",{"id":116,"doc_module":4,"doc_module_name":25,"category_name":117,"show_sort_weight":118,"slug":119},6,"Technology",50,"technology",{"id":121,"doc_module":4,"doc_module_name":25,"category_name":122,"show_sort_weight":123,"slug":124},7,"Healthcare",40,"healthcare",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":126,"show_sort_weight":127,"slug":128},"Research & Report",30,"research-report",{"id":130,"doc_module":4,"doc_module_name":25,"category_name":131,"show_sort_weight":132,"slug":133},9,"Religion & Spirituality",20,"religion-spirituality",{"id":132,"doc_module":4,"doc_module_name":25,"category_name":135,"show_sort_weight":132,"slug":136},"World Cup","world-cup",{"id":138,"doc_module":4,"doc_module_name":25,"category_name":139,"show_sort_weight":138,"slug":140},10,"Lifestyle","lifestyle",{"id":142,"doc_module":4,"doc_module_name":25,"category_name":143,"show_sort_weight":91,"slug":144},19,"General","general"]