If you’re considering public accounting as a career path, it matters how your master’s in accounting program prepares you for the Certified Public Accountant (CPA) exam. Accounting students today face different career and credential preparation than their predecessors, because in 2024, the CPA exam transformed with CPA Evolution. As of April 2026, 25 states and counting, including North Carolina, have implemented or are finalizing the adoption of CPA Evolution. 

Now, the CPA exam involves completing three core sections covering auditing, financial accounting and taxation, with the new addition of choosing one discipline section aligned with your career interests. For aspiring accountants, this shift makes a focused CPA preparation strategy more critical than ever. 

This guide explains how a master’s in accounting can prepare you for CPA Evolution and covers how the Jenkins Master of Accounting (MAC) at NC State University’s Poole College of Management aligns with the new CPA exam structure, including tips to schedule each section of the exam to get the most out of the coursework.

Does a Master of Accounting prepare students for the CPA exam?

A leading Master of Accounting (MAC) program will help you develop the skills needed to advance your accounting career, with options to pursue the CPA and other accounting credentials with confidence. The degree should prepare you for licensure in multiple ways, including:

• Meeting exam eligibility requirements
• Completing required credits for licensure
• Building knowledge and skills to pass the exam
• Developing a strategy to take the exam 

The Jenkins MAC takes this one step further by integrating CPA exam preparation directly into your coursework. Graduates consistently exceed national CPA pass rate averages across all exam sections. This success stems from the program’s integrated curriculum design, faculty support and the program’s culture of excellence that treats exam success as part of a successful career in the accounting profession.

Earn required credits for CPA exam and licensure

Most states require an undergraduate degree in accounting (including 20 credit hours in accounting coursework) to be eligible to sit for the CPA exam. They may also provide alternative pathways:

• Traditional CPA path: 150 total credit hours (bachelor’s degree +30 credits of accounting education), one year of experience, and a passing score on the CPA exam.
• Alternative CPA path: 120 credit hours (a standard bachelor’s degree), accounting concentration, two years of experience, and a passing score on the CPA exam.
• Graduate degree CPA path: A master’s degree or higher in accounting, one year of experience, and a passing score on the CPA exam.

As a result, you can begin your CPA exam journey while completing the MAC degree, as the Jenkins MAC ensures every class you take moves you closer to exam success by mapping every course to CPA exam content areas.

Your MAC degree, combined with a bachelor’s degree, meets the CPA license requirements in most U.S. states. However, each state has specific rules about how many of those hours must be in accounting and business courses. The Jenkins MAC curriculum exceeds most state requirements, but understanding your target state’s rules helps you plan your course selection. 

Find information about each state accountancy board on the National Association of State Boards of Accountancy (NASBA). A Jenkins MAC advisor can help you understand your target state’s requirements and ensure your course selection positions you for licensing exactly where you want to practice.

Map the Jenkins MAC to the current CPA exam

Once you’ve confirmed your eligibility, the next step is understanding how the Jenkins MAC curriculum prepares you for the exam itself. Since the update in January 2024, you must master three core sections that test the fundamental knowledge every CPA needs, plus an additional section covering one of three specific disciplines. According to CPA resource leader Becker, the CPA core sections include: 

Auditing and Attestation (AUD) is mostly unchanged in CPA Evolution and covers ethics and professional standards as well as audit procedures and processes, such as assessing risk and developing responses, responding with appropriate procedures and obtaining evidence, forming conclusions and finally reporting.

Financial Accounting and Reporting (FAR) has undergone significant changes since its iteration prior to CPA Evolution. While several of the more specific accounting and reporting frameworks have moved to the BAR discipline exam, FAR assesses skill and knowledge in the frameworks and practices all CPAs need to master, with a focus on select balance sheet accounts and transactions. 

Taxation and Regulation (REG) in CPA Evolution tightens its focus on routine and recurring practices, moving some of its previous content to the TCP discipline. It assesses proficiency in U.S. federal tax procedures, federal taxation of individuals and entities, business law, professional accounting ethics and responsibilities and federal taxation of property transactions.

Jenkins MAC courses provide comprehensive coverage of these areas through an integrated approach:

• Advanced financial accounting courses prepare you for FAR’s most challenging topics.
• The auditing course covers both traditional procedures and emerging areas like data analytics and AI that you’ll encounter in the AUD section.
• Tax courses address the federal taxation concepts that dominate the REG section.

Match CPA Evolution disciplines to your career goals

The discipline section of CPA Evolution represents your specialization and should align with the work you want to do after graduation. According to Becker and NASBA, these disciplines include:

Business Analysis and Reporting (BAR) may be a good fit if you’re targeting corporate accounting roles, financial analysis positions or controller tracks. This discipline assesses advanced financial statement analysis, proficiency in technical accounting requirements and financial accounting and reporting requirements applicable to state and local government entities. Students in the Jenkins MAC Business and Industry track find natural alignment with BAR content.

Information Systems and Controls (ISC) fits best for audit careers, internal audit roles or IT audit positions. ISC assesses mastery of information systems and data management and security, confidentiality and privacy — areas where the Jenkins MAC’s STEM designation provides particular strength. This discipline also covers considerations for System and Organization Control (SOC) engagements, which CPAs may perform to test and report on an individual entity’s internal control systems. If you’re interested in the intersection of accounting and information technology specialization, ISC builds directly on that coursework.

Tax Compliance and Planning (TCP) is a useful discipline for students pursuing tax consulting, corporate tax departments or public accounting tax practices. This discipline exam assesses knowledge and skills in tax compliance and planning for individuals, personal finance planning, entity tax compliance and tax planning and property transactions. The Jenkins MAC tax strategy specialization provides focused preparation through advanced corporate and partnership taxation courses.

Schedule each CPA exam section strategically

Strategic timing can make the difference between passing on your first attempt and struggling through multiple retakes. The 30-month credit window starts ticking when you pass your first section, so you need a plan that builds momentum rather than creating pressure. The recommended optional timelines below will help you keep that momentum as you complete relevant coursework.

The three core exam parts are offered year-round, and all three of the CPA Evolution discipline exams are offered during quarterly testing windows (e.g., January 1–31, April 1–30, July 1–30, October 1–31). Check with your state accountancy board and plan ahead, as scheduling and requirements are subject to change. 

Full-time fall start CPA timeline for accounting undergraduates

For students who are taking the alternative CPA path or the graduate degree path, starting the MAC program in August gives you the best alignment with the natural curriculum flow. 

Take REG in December immediately after completing your fall tax courses while the concepts are fresh in your mind. The timing works because you will have covered business taxation in depth during the semester.

Schedule AUD for May following your spring MAC auditing coursework. This timing capitalizes on the momentum from your spring auditing course.

Reserve FAR for early summer (after graduation) when you can dedicate focused study time without competing coursework demands. This section typically requires the most preparation hours due to its breadth of topics. Alternatively, take FAR during the summer before entering the Jenkins MAC program if you have a bachelor’s in accounting.

Most CPA preparation services recommend taking the discipline section after the related core section. Depending on how much time you want between your core CPA exam sections, consider the July or October windows to maintain your momentum.

Full-time spring start recommended section order for accounting undergraduates

Students who start their master’s program in January face different strategic considerations but can still optimize their timing.

Begin with AUD in May after completing spring auditing courses when the material is most current. The spring semester gives you a solid grounding in audit procedures and professional standards.

Tackle FAR during the summer when you can maintain consistent study schedules without academic distractions. This section benefits from concentrated preparation time. 

Take  REG in December after you have completed your advanced tax coursework, using your class preparation to reinforce exam concepts. 

Most CPA preparation services recommend taking the discipline section after the related core section.

Part-time recommended sequencing

Extended timelines require careful credit window management to avoid losing sections you’ve already passed. Part-time students should prioritize completing their strongest section of the CPA exam first to start the 30-month clock with confidence rather than anxiety. This will help you keep your motivation strong and maintain your momentum. 

Because your flexible timeline can affect which courses you take and when, your Jenkins MAC advisor can work with you closely to make sure you take the remaining sections at the most opportune time possible based on your schedule.

Jenkins MAC curriculum + Becker CPA prep resources

The Jenkins MAC partnership with Becker eliminates one of the biggest barriers to CPA success — the cost and complexity of exam preparation materials. Becker materials are available through the Jenkins MAC or the firm where you have accepted employment during your time in the MAC program at no additional cost and remain available until you pass all four sections.

Your Becker access includes comprehensive digital textbooks, thousands of practice questions, simulated exams and adaptive learning technology that personalizes your study experience. Becker materials are supplemented with CPA Exam preparation workshops and an explanation of how best to use the Becker CPA preparation materials by Becker representatives.

How does the Jenkins MAC deliver results beyond the CPA exam?

CPA certification combined with your Jenkins MAC degree creates compound career value that extends far beyond passing the exam. The credential opens doors, but the program’s comprehensive preparation ensures you’re ready to excel once you move through them.

Respected accreditation

The program’s AACSB accreditation signals to employers and state licensing boards that your education meets the highest standards. This AACSB accreditation is held by less than 6% of business schools worldwide, which means the degree carries extra weight in the job market. 

Jenkins MAC career outcomes

Employment outcomes demonstrate the program’s effectiveness in preparing career-ready graduates. The Jenkins MAC maintains strong employment placement, with the vast majority of students receiving job offers by the end of their first semester. These aren’t just entry-level positions — they’re career-launching opportunities with leading firms.

Experiential learning

Develop practical skills through consulting projects, applied coursework and collaborative business challenges. These high-impact experiences will equip you to apply accounting concepts to real business situations while building professional networks. Hands-on learning opportunities will help you gain the confidence and experience needed to transition into professional accounting roles.

Make your career change with the Jenkins MAC

If you’re considering a career in accounting, the next step is learning more about MAC program requirements and career opportunities:

• Schedule an advisor consultation: Connect with Jenkins MAC admissions to discuss your background and goals.
• Attend an information session: Join virtual or in-person events to meet faculty and current students.
• Review prerequisite requirements: Determine which foundational courses you need through the ASAP program.
• Explore funding options: Research scholarships, employer tuition assistance and federal aid eligibility.
• Connect with alumni: Request introductions to graduates working in your target industry or role.

The Jenkins MAC team is here when you’re ready to prepare for the CPA exam and build your accounting expertise.

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