As of January 2024, with the implementation of CPA Evolution, new CPA Exam candidates will experience a significant paradigm shift. Alongside the foundational three core sections—AUD, FAR, and REG—candidates will now be required to choose a discipline exam section aligned with their career aspirations. This strategic decision goes beyond fulfilling exam prerequisites; it empowers candidates to align their expertise with their unique strengths and interests.

The act of selecting a discipline enables candidates to leverage their strengths, cultivating a more profound understanding and skill set within their chosen area. Specialization is not only relevant in the present but also serves as a forward-thinking strategy with lasting implications, positioning candidates for substantial career growth and advancement. Outlined below are various disciplines tailored to specific career interests and personal strengths. Making a conscious selection now acts as a guiding compass as candidates embark on their professional journey. Crucially, choosing a discipline at this stage is not a permanent commitment; rather, it provides a specialized foundation to steer candidates as they initiate their careers. Flexibility is paramount, and candidates have the liberty to make adjustments in the future. This intentional selection process ensures that candidates enter the workforce equipped with a focused skill set, laying the groundwork for a successful and fulfilling professional trajectory.