The AICPA recognizes faculty as champions of education and inspirers for thousands of college students. CPA Evolution is a reflection of the skills required of newly licensed CPAs in the workplace. This competition seeks to promote the development of teaching resources for the new topics and learning objectives outlined in the CPA Evolution Model Curriculum.

We are inviting faculty to submit their original teaching cases, exercises, or other instructional materials to AICPA to be considered for a CERC award.

Entries may be submitted by an individual or a group. Previous AICPA award submissions are not eligible.

Accounting educators can submit their proprietary, un-replicated, self-authored accounting course teaching techniques for the opportunity to earn an award. Use the application to apply for one or both categories:

• Long case/exercise: students will need more than 1 hour to complete.
• Short case/exercise: students will be able to complete in less than 50 minutes.

In order to be eligible for consideration, you must submit all materials electronically by October 31, 2021, at 11:59 PM.

Awards

Winning submissions will be awarded as follows:

Long case/exercise

First Place Award: $1,500

Honorable Mention: $750

Short case/exercise

First Place Award: $500

Honorable Mention: $300

Submission Guidelines

Submission materials may not be commercial products. Faculty member must own the copyright for the submission. Materials can be designed for introductory, upper-level, or graduate accounting courses.

Each submission should include:

• Abstract: 100 to 150 words
• Keywords: three to six keywords for the teaching resource
• Intended course(s) and audience
• Suggested solution
• Strategies for using the resource in teaching
• Attestation that the case has not been published, accepted, or is under review elsewhere
• If based on a real company or clearance is required, evidence that the case has been cleared for publication with the company
• Learning objectives mapped to CPA Evolution Model Curriculum
• A detailed description of the case/activity and solution set
• Rubric or assessment instrument, if applicable

Criteria

As we are trying to close gaps in teaching resources related to CPA Evolution, submitted cases and assignments should include learning objectives that align with one or more of the following fifty topics of the CPA Evolution Model Curriculum.

Accounting and Data Analytics Core

Module 8: Financial Data Analytics

Topic 1: Logical thinking

Topic 2: Financial data

Topic 3: Data mining of structured financial data

Topic 4: Analysis of financial data

Topic 5: Visualization

Topic 6: Communicating accounting data results

Topic 7: Data ethics

Module 9: Digital Acumen

Topic 1: Logical thinking

Audit and Accounting Information Systems Core

Module 15: Digital Acumen

Topic 1: Digital acumen

Topic 2: Application of digital technologies

Tax Core

Module 12: Technology and Digital Acumen

Topic 1: Utilizing technology and data analysis in the tax function

Topic 2: Digital acumen

Business Analysis and Reporting Discipline

Module 10: Advanced Data Analytics

Topic 1: Advanced critical thinking

Topic 2: Advanced logical thinking

Topic 3: Advanced data concepts

Topic 4: Advanced data mining

Topic 5: Advanced data analysis

Topic 6: Advanced data visualization

Topic 7: Communicating results on advanced data analytics

Topic 8: Advanced data ethics

Topic 9: Advanced data management and relationships

Information Systems and Controls Discipline

Module 1: IT Governance and Risk Assessment

Topic 1: IT governance, strategy, and standards

Topic 2: Assurance-related research

Topic 5: IT control frameworks

Topic 9: Cybersecurity risk management

Topic 10: System interfaces/flow of data

Module 2: Performing Procedures, Tests of Internal Controls

Topic 3: Tests of internal controls related to business processes

Module 3: SOC Engagements

Topic 1: Basic concepts

Topic 2: SOC engagement: planning

Topic 3: SOC engagement: performing procedures

Topic 4: SOC engagement: reporting

Module 5: Information Security and Protection of Information Assets

Topic 1: Information security and privacy frameworks, standards

Topic 2: Business resiliency

Topic 3: Business continuity

Tax Compliance and Planning Discipline

Module 1: Individual Tax Fundamentals and Tax Planning

Topic 1: Tax planning consideration for gross income, inclusions, and exclusions

Topic 2: Adjustments and deductions to arrive at adjusted gross income and taxable income

Topic 3: Passive activity and at-risk loss limitations

Topic 4: Loss limitations

Topic 5: Tax attributes

Topic 6: Tax planning consideration for computation of tax, estimated taxes, and tax credits

Module 3: Tax Accounting Methods

Topic 1: Tax accounting methods

Module 4: Federal Taxation of Entities

Topic 1: Tax planning strategies

Topic 2: Basics of mergers, acquisitions and divestitures tax planning and structuring

Topic 3: Employee and business-owner planning

Topic 4: Qualified joint venture

Module 8: Tax Planning for Entities

Topic 1: Tax treatment of formation and liquidation of business entities

Topic 2: Tax planning for C corporations

Topic 3: Tax planning for S corporations

Topic 4: Tax planning for partnerships

Topic 5: Higher-order tasks related to consolidated C Corp returns and income tax provision

Topic 6: Credits and incentives

Module 12: Technology

Topic 1: Analytical review leveraging data and technology

Module 13: Tax Research

Topic 1: Tax research

Module 14: Personal Financial Advisory Services

Topic 1: Individual tax planning

Topic 2: Estate, gift, and trust taxation, compliance, and planning

Topic 3: Retirement planning

Processes and Procedures

• Apply for the CPA Evolution Resource Competition by uploading your original submission via the "Apply Here" link above.
• Select on the application the award category you would like to be considered for.
• Winners will be selected and notified by December 1, 2021.

The winners and honorable mention recipient(s), for each award category will be asked to present their cases during a Faculty Hour webcast. Winning submissions and related materials will be available for free download to faculty through the Academic Resource Database.Winners will receive a certificate and applicable monetary award after they present their winning submissions at the Faculty Hour webcast.