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Recent CPA Exam Changes: A Guide for Students

In January 2024, the CPA Exam underwent significant revisions. Here’s what you need to know:

What changed?

The CPA Exam transitioned to a Core + Discipline model. This means you will complete three Core sections:

Auditing and Attestation (AUD)
- Second Level Item 1
  - Third Level Item 1
    - Fourth Level Item 1
    - Fourth Level Item 2
  - Third Level Item 2
- Second Level Item 2
Financial Accounting and Reporting (FAR)
Taxation & Regulation (REG)

Additionally, you must select and complete one Discipline section from the following:

Business Analysis and Reporting (BAR)
- Dashboard Creation
  - Third Level Item 1
    - Fourth Level Item 1
    - Fourth Level Item 2
  - Third Level Item 2
- Report Compilation
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)

These Discipline sections are designed to reflect the evolving pillars of the CPA profession and will replace the current BEC (Business Environment & Concepts) section.

More CPA Exam Change Details

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Students in the marine science field camp stand for a group photo in a salt marsh

NC State students are restoring crucial coastal habitats with first-of-its-kind plant nursery

Students in this summer’s marine science field course helped establish a “donor marsh” with thousands of young plants to aid the state’s salt marsh restoration efforts.

‘Ice in a Volcano’ Reveals Age of Gas Cloud at Milky Way’s Center

Researchers find clouds of cold gas embedded deep within larger, superheated gas clouds – or Fermi bubbles – at the Milky Way’s center.

Gut Length Driven by ‘Sexual Conflict’ in Fish Species

In cichlids, some of the genetic loci for gut length are sex-specific even though males and females of the same species have the same gut length.

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July 16, 2025

Manhattan Prosecutor Who Handled Epstein Cases Is Fired

Maurene Comey, who is the daughter of the former F.B.I. director James Comey, worked on the criminal cases against Jeffrey Epstein and his associate Ghislaine Maxwell.

July 16, 2025

Vance Tries to Sell the Benefits of Trump’s Megabill but Ignores the Costs

In a visit to Pennsylvania, Vice President JD Vance stressed tax cuts and savings accounts for newborns, with no mention of trims to Medicaid and nutritional assistance programs many Trump voters rely on.

July 16, 2025

Ceratosaur Fossil Auctioned for $30.5 Million by Sotheby’s

The price paid for the juvenile specimen of the 150-million-year old predatory dinosaur is the third-highest on record.

North Carolina College of Agriculture and Mechanic Arts

(1887–1918)
North Carolina State College of Agriculture and Engineering

(1918–1962)
North Carolina State of the University of North Carolina at Raleigh

(1963–1965)
North Carolina State University

(1965-Present)

Pictures Can Tell a Story

Some even say they are worth a thousand words

two men wearing radio headsets at a basketball game — This is a caption.

Vikas Anand sitting in a restaurant — This is a second caption.

Mike and Frank Lawrence — This is a third caption.

hand holding a smartphone — This is a fourth caption.

Debbie Antonelli — This is a fifth caption.

Poole College Dean Frank Buckless — This is a seventh caption.

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Course Code	Course Title	Instructor	Schedule	Room	Availability	Credits
ENG101	Introduction to Composition	Dr. Sarah Jenkins	Mon/Wed 9:00-10:15 AM	Hall B-204	15/30	3
MATH250	Calculus II	Prof. Michael Chen	Tue/Thu 11:30-12:45 PM	Science 105	22/35	4
HIST110	World History	Dr. James Wilson	Mon/Wed/Fri 1:00-1:50 PM	Thompson 302	28/40	3
BIO220	Molecular Biology	Dr. Priya Sharma	Tue/Thu 2:00-3:15 PM	Lab 110	12/24	4
CS150	Programming Fundamentals	Prof. Alex Rodriguez	Mon/Wed 3:30-4:45 PM	Tech 205	5/25	3
PSY101	Introduction to Psychology	Dr. Lisa Thompson	Online (Asynchronous)	N/A	45/75	3
ART175	Digital Photography	Prof. David Garcia	Fri 9:00-11:50 AM	Arts 120	8/15	3
BUS330	Marketing Principles	Dr. Nicole Washington	Tue/Thu 9:30-10:45 AM	Business 401	30/35	3
CHEM101	General Chemistry	Dr. Robert Kim	Mon/Wed 10:30-11:45 AM	Science 220	18/30	4
SPAN201	Intermediate Spanish	Prof. Maria Gonzalez	Mon/Wed/Fri 2:00-2:50 PM	Languages 105	11/20	3