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The CPA Exam has two primary purposes: to provide reasonable assurance of a candidate's skills and to retain the value of the CPA certification. Providing assurance of a candidate's skills will always be the most important role of the CPA Exam, and accomplishing that task is the main reason the CPA Exam is hard even today.
The AICPA is planning for the updates to appear in the CPA Exam Blueprints, which contain the material to be tested on the exam, by Dec. 31, 2020.The AICPA does not plan changes to the 16-hour, four-section structure of the exam.