The CPA Exam is undergoing some changes, effective January 1, 2018. Here are some Frequently Asked Questions we put together to help you better understand what the changes are and how we'll help you prepare for success in the new year.

1. What is changing on the 2018 CPA Exam?

The CPA Exam will undergo several changes throughout 2018. Changes to the Exam include:

  • Content Updates: Focus on Revenue Recognition
  • New User Experience Redesign
  • Inclusion of Microsoft Excel
  • Larger monitors at Prometric Testing Center

For a detailed look at the changes, visit our 2018 CPA Exam Changes page.

2. When are the 2018 CPA Exam changes going into effect?

Most of the 2018 CPA Exam content updates are eligible for testing on January 1, 2018, but we are expecting to see additional content changes as early as June 1, 2018, based on the recent tax reform.  The new user experience changes and inclusion of Excel will go into effect April 1, 2018.   

3. Is there any way to preview the 2018 CPA Exam interface?

Yes! The AICPA recently released a new 2018 sample exam showcasing the new interface. 

4. How impactful is the Revenue Recognition change on the FAR Exam?

The previous CPA Exam tested on Revenue Recognition, however, it did not test at a very intricate level.  This was primarily due to that fact there was such an abundance of rules, many very industry-specific, and the variations made it difficult to test thoroughly.  The new streamline in standards make it easier for examiners to deliver more in depth and challenging questions on the material.   

5. What order should I take the CPA Exam in 2018?

The order to take the CPA Exam really comes down to personal preference. For example, if you are fresh out of college and had an amazing Audit professor, perhaps you want to start with the AUD exam to give you a healthy boost of confidence. On the other hand, you may want to start with the most difficult and time-consuming exam parts so that you can get them out of the way early in the process. But if you’re unsure and looking for guidance, here is Roger CPA Review’s general recommended sequence: FAR, REG or AUD, AUD or REG, BEC.  Want to know the psychology behind this recommended order? Download our Guide for First Time CPA Candidates for more information.

6. I avoided the CPA Exam in 2017 because I was concerned about the major changes.  Is it safe to take now?

The most significant change to the 2017 exam was not the material, but the way material was tested—switching to test candidates’ abilities at a higher skill level.  These changes are continuing into 2018, and should not be expected to go away any time soon.  The good news is that results have shown that candidates who took the exam in 2017 performed on par with previous years.  In other words, yes, its’ safe!  We’ve put together our 10 Little Known Facts about Passing the CPA exam for advice on successfully passing the Exam.

Also, be sure to watch our video on How to Approach Higher Level Skills to find out:

  • Why higher order skills are being tested in 2017 and 2018
  • How these skill levels will be tested based on question type, exam section, topic, and task
  • The cognitive abilities needed to successfully demonstrate your knowledge of the material
  • The difference between current skill levels and higher order skill levels, with examples

7. Can I use my 2017 course textbooks to study for the 2018 CPA Exam?

Yes.  While all our online course materials have updated to include the 2018 materials, there is also a section within your course called “Course Textbook Updates” that points to specific areas in the books that have been updated between editions.

8. How is Roger CPA Review helping students prepare for the Revenue Recognition changes?

We’re always dedicated to ensuring our students have access to fresh, relevant materials no matter when they plan to sit for the CPA Exam.  Our team has worked vigorously to ensure all 2018 course materials are thoroughly updated with all 2018 CPA Exam changes, including a dedicated focus on the new Revenue Recognition standards. Plus, with our new SmartPath Predictive Technology™, you'll be fully prepared for the Revenue Recognition changes through a more focused study experience. See how SmartPath works by taking a Free Trial today!

9. How is Roger CPA Review addressing the new tax bill congress just passed?

Roger CPA Review will ensure that all Regulation course materials are aligned with the new tax bill. We also recommend sitting for REG prior to January 1, 2019, before the changes  go into effect.