Tobin Professor Leads New Era for CPA Education

Significant changes lie ahead for the accounting profession, as national and state membership organizations debate changes to the CPA Exam model and related licensing requirements. A prominent leader of that effort, which is known as “CPA Evolution,” is Professor of Accountancy Nina T. Dorata, Ph.D., CPA.

As a member of the New York State Society of Certified Public Accountants’ (NYSSCPA) CPA Examination Task Force, Dr. Dorata recently submitted a response to the American Institute of Certified Public Accountants’ (AICPA) draft report on Maintaining the Relevance of the Uniform CPA Examination. She was a co-writer of the response. formally known as an exposure draft and invitation to comment, which evaluated pending changes to the CPA exam content in tandem with CPA Evolution.

“Maintaining the Relevance” is the profession’s acknowledgement of an upheaval in accounting education that is required to encourage future leaders to enter the profession, which has experienced sharp declines in recent years. The document will circulate among the 55 U.S. jurisdictions (the 50 states, plus the District of Columbia, Puerto Rico, the Northern Mariana Islands, Guam, and the U.S. Virgin Islands) for comments before a final version is presented for ratification and implementation.

As Chair of the NYSSCPA’s Future of Accounting Education Committee, Dr. Dorata is vital to discussions of CPA Evolution’s ramifications for accounting education.

“CPA Evolution is necessary to adapt to external demands,” she said.

“We need to replenish the pipeline of the next generation of accountants and prepare them with skills for the various ethical, regulatory, and technological challenges that confront them.”

“The role of an accountant has experienced changes in how they deliver services,” she continued. Students require enhanced skills to meet the needs of the profession.”

Dr. Dorata expects that the Future of Education Committee will be an active voice as CPA Evolution progresses towards implementation, which is expected in 2024.

“Planning for that implementation involves careful and integral coordination among many stakeholders, which include professional organizations, jurisdiction legislatures who determine licensing requirements, accreditors, and higher education,” she said.