AICPA has confirmed that the CPA Evolution model continues for 2026 with three core sections — FAR, AUD, and REG — and one discipline section chosen from BAR, ISC, or TCP. Pass rates for the new format continue to improve as candidates adapt to the restructured exam. Indian candidates pursuing CPA should note that the NASBA International Evaluation Services remains the primary route for credential evaluation, and several US states have specific residency or citizenship requirements worth checking before registration.
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