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As I create and prepare new material for the 2024 CPA Exam, enjoy this preview of one of the topics that will be tested on the 2024 ISC CPA Exam. The CPA Exam is Changing in 2024, the biggest change in 20 years. BEC is going away leaving FAR, Audit, and REG as the CPA Exam Core. The new exam includes a choice of three to replace BEC. CPA Candidates can choose BAR, TCP or ISC. The new ISC exam will consist of topics that have mostly not been tested on the CPA Exam before, not tested in BEC, not tested in Audit, not tested before. Therefore I expect all these new ISC topics to be tested at a basic level, and when I read the CPA Exam blueprint, it clearly suggests that ISC has the most topics that will be tested at the, "remembering and understanding" level, the lowest level. This may change in 2025 and 2026 but for 2024, I am suggesting that candidates "Buy Low" on ISC!