An alumnus of Chancellor University in Cleveland, Ohio, Mike Spolar graduated with a bachelor's degree in accounting. As the owner of Lackey & Company, CPAs in Westlake, Ohio, Mike Spolar is also a member of the American Institute of Certified Public Accountants (AICPA).
On June 8th, 2021, AICPA and the National Association of State Boards of Accountancy (NASBA) announced the creation of the CPA Evolution Model Curriculum (CPAEMC), a proposed blueprint entailing an accounting program tailored to guide educators how they can prepare graduates for the fluctuating demands of the CPA profession. The model is expected to debut in 2024.
Under the new CPA Evolution model, candidates of the CPA examination can observe three core sections to test their knowledge in auditing, accounting, and tax and regulation. Furthermore, the candidate can do any of three categories of examinations: information systems and controls (ISC), business analysis and reporting (BAR), and tax compliance and planning (TCP).
