Employers

Employers have a unique relationship with learners, providing supportive environments so learners can meet the practical experience requirements. Additional information will be provided in 2026.

CPA Core Module

There will be two versions of the CPA Core module: CPA Core - Common and CPA Core – Licensure. Learners will select the version that best suits their career goals.

• CPA Core – Common: This version strengthens learners’ Specific Competencies in areas like financial reporting, assurance and trust, big data and analytics, and taxation. Learners will also continue developing CPA Advanced Professional Competencies.
• CPA Core – Licensure: Those who intend to pursue a career in public accounting must complete this version of CPA Core. It includes all components of CPA Core - Common, with additional depth in financial reporting, assurance and trust, big data and analytics, non-financial reporting, and taxation.

After passing either the CPA Core – Common or CPA Core – Licensure module, learners will write the version of Professional Final Exam Part 1 that corresponds to the module they passed.