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The first steps in the practice analysis are underway with a series of virtual focus groups being held with firms. Additional focus groups with firms, supervisors of newly licensed CPAs and representatives from State Boards will be held in the coming months. Newly licensed CPAs will also be participating in virtual focus groups to confirm the findings from earlier groups. State Boards are asked to be prepared to meet early in 2020 to consider the exposure draft of the report on the practice analysis’ findings, which is expected to be released in late December or early January. As announced earlier, the practice analysis will be focusing on the impact of the technology revolution on the required knowledge and skills for newly licensed CPAs. A second related effort running parallel to the practice analysis is a “pruning and prioritizing” effort intended to identify content in the current examination blueprint that may no longer need to be tested. This work will allow the AICPA examinations team to make room for new content to be tested without extending the time of the exam. More information on the practice analysis will be shared at the June Regional Meetings by AICPA Vice President Michael Decker and NASBA Executive Vice President and COO Colleen Conrad. |
