bec-cpa-exam-sectionThe BEC CPA exam section stands for Business Environment and Concepts. Out of the four sections that comprise the Certified Public Accountant certification exam, it’s the one that evaluates a candidates’ comprehension of responsibility and professional duty. siit, understanding management, principle economic concepts, corporate governance, and Informational Technology (IT) is crucial to mastery.

It examines the test-takers’ ability to identify and analyze situations that call upon his knowledge of ethics and the underlying implications/reasoning behind transactions. Let’s look at the details of the BEC section of the CPA exam and what you need to know in order to pass it!

Vaata Top CPA läbivaatamine Kursused
View All

What’s on the BEC CPA Exam Section?

How Long is the BEC CPA Exam Section?

BEC is a 4-hour exam.

BEC Topic Areas & Concepts Tested

Corporate Governance: 17% – 27% – these topics include how an entity or enterprise is controlled and how the management framework operates, how various management role differ from one another, knowing what an audit committee is and understand the influence of stakeholders. You should also be familiar with general provisions an entity is expected to follow.

Economic Concepts and Analysis: 17% – 27% – topics like inflation, interest, deflation, and foreign exchange rates. Lisaks, you should also know how these topics affect businesses.

Financial Modeling and Management: 11% – 21% – materials covered in this section may include financing, creating models, loans, and calculating statements of value.

Information Technology: 15% – 25% – including communications and the role of IT in recovery and maintaining consistency/continuity.

Operations Management: 15% – 25% – which covers things like cost accounting and variance analysis.


BEC CPA Exam Format and Structure

BEC starts with 2 MCQ testlets. Each testlet has 31 exam questions. Next, the third testlet includes two ülesanne põhinev simulatsiooni. After you’ve made it through the first three testlets, you will be given a 15-minute break. Utilizing the break is recommended but not mandatory and it will not count against the candidates’ time. After the break, another 2-question testlet is given followed by a testlet with 3 tasks involving work communication.

BEC Exam Section Structure

BEC Exam Section2016 CPA Exam2017 CPA Exam
Multiple-Choice Questions7262
Ülesanne-Based simulatsioonid04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Ülesanne-Based simulatsioonid
Testlet #42 Ülesanne-Based simulatsioonid
Testlet #53 Written Communication

Like the AUD section, the first MCQ testlet will be of moderate or medium difficulty with the next MCQ testlet being of equal or higher intensity. Kuid, it should be noted that submitted testlets can’t be reviewed.

BEC CPA Tip: A good strategy is to review all your answers in each testlet before you submit them. After that, there’s no going back.

Get Discounts On CPA Review Courses!

Multiple-Choice Questions

How many BEC Multiple-choice Questions are There? The multiple choice questions are divided into 2 testlets. Each testlet is comprised of 31 küsimused, making a total of 62. Valikvastustega küsimused on esitatud üksnes krediiti õige, väärtused õige vastus vahemikus kahanev, Madala enesetunnet vähemalt raha, sõltuvalt suhteline keerukus küsimusele. 50 selle 62 küsimused on töökorras ülejäänud 12 on katsele eelnenud.

BEC CPA Tip: Kui olete saatnud oma MCQ testlet, ei mõtle neid enam. Ta ei tee sa midagi head aimata vastused, et olete juba esitanud ja ei saa muuta.

Ülesanne-Based simulatsioonid

Mitu BEC teha põhjalik Simulatsioonid on olemas? Seal on 4 ülesanne põhinev simulatsiooni 3 töö kommunikatsioon (WC-d) põhineb ülesannete. 3 ülesande baasil simulatsioonid on töökorras ja 1 on katsele eelnenud. Sest tualetti, 2 töökorras ja 1 on katsele eelnenud.

Testlet ja ajahetkele pikkus

Kandidaate võivad eraldada oma aega viis äranägemise, kuid see on soovitatav, et umbes 30-40 minutit eraldatakse per MCQ testlet ja ümber 2 tunni simulatsioonide. Simulatsiooni sagedamini nõuab kandidaadid lõpuleviimiseks kuni 7 ülesandeid, kasutades teavet, kui kirjalik teade simulatsioon on kandidaadi koostada kirja kasutades vastavuses keeles, sõnade ja grammatika korrektselt ja professionaalselt.

Hinnata oma oskuste kogumi ja omastada oma aega vastavalt.

Kuidas BEC CPA eksami jagu kaalumist ja liigitamist?

MCQs loota pool on Eksamisooritajad hinne. TBSs ja töö kommunikatsiooni osa moodustavad igaüks teine ​​pool klass. Enamik simulatsioone ja töö Communications on sorteeritud kaudu arvutis spetsiaalse tarkvara struktuuri alusel või kuidas ideid on paigutatud, arengu või kuidas kandidaat kasutab tõendeid ja näiteid, ja väljend või kui hästi inglise Ärikontekstis kasutatakse nagu kapitalisatsioon, kirjavahemärgistus, ja õigekirja.

BEC-lõik-CPA-eksam eskiis

MCQ ja Simulatsioon Grading Protsent

Mis protsent Hinne antakse MCQ ja simulatsioonid? Lühidalt, 50% klass pärineb MCQs, 35% pärineb TBSs, ja 15% Ülejäänud kuulub WC-d.

Exam Section2016 CPA Exam2017 CPA Exam
40% TBS
50% MCQ
50% TBS
15% WC
50% MCQ
35% TBS
15% WC
40% TBS
50% MCQ
50% TBS
40% TBS
50% MCQ
50% TBS

BEC eksam läbisaajaid


ajalooliselt, BEC CPA eksami lõik on üks osa, mis CPA kandidaatide täita madalaim. sisse 2005, liigu määr oli ainult 43 protsent. See on pidevalt tõusnud alates siis tipp 50 protsenti 2015.

See trend kas tähendab see lõik muutub lihtsamaks või kandidaadid on paremini ette valmistatud kirjalikult osa, kui nad on olnud varem. See info on avaldatud AICPA.

BEC CPA eksamiks Tips

Ära alahinda BEC: Too many candidates go into their BEC exam and hear that it’s easy, so they don’t treat it with respect. Don’t make this mistake. BEC is still a beast and you still have to properly prepare for it. Put the time in!

Work On Your Writing Skills: The written communication section on BEC isn’t difficult, you just have to be a competent writer. Practice your writing skills by writing professional business letters, emails, and memos. Mine läbi oma uuringu juhend ja vaadata Eksamiteemasid nad soovitavad õppimise. Kirjutage proovi artikleid neid teemasid. meeles pidama, kirjaliku osa ei ole mõeldud hinne teid teadmisi teema. See on mõeldud hinne teid oma suhtlemisoskust ja võimet kirjutada mõtteid järjekindlalt. Sa võid saada mõiste täiesti vale ja veel teha hästi seda, kui saab kirjutada.

Practice Financial Modeling and Economics: Both of these topics play a big role in BEC and don’t really show up on other exams. Learn the financial ratios, what they mean, and how to use them. ka, brush up on your Econ 101 ja 102. You will need to know the basics fluently.

Practice MCQs to Death: Keep working through your MCQs in your CPA review course. This is the best practice you can get. Do as many as possible.

Should I Take BEC First?

üldiselt, I would recommend not taking BEC first. Although this is the shortest exam, you are better off taking a different exam first. Siin on kogu artikkel umbes mis CPA eksami võtta esimene.

Ma peaksin BEC Viimase?

Kuna BEC ei ole tihedalt seotud teiste eksamite, see oleks hea eksam võtta viimase. Kuigi see ei ole lihtne eksam mis tahes viisil, palju kandidaate öelda, et see on lihtsaim välja neli. nii, see oleks hea võimalus pakkima oma CPA eksami reisi. Lõpeta välja tugevad BEC. 🙂

Hetkel BEC kergem?

The BEC section tends to be easier for individuals who have experience working with others and are familiar with economic formulas/ratios. It’s recommended to study for about 50-70 hours to pass this exam.

If you are experienced in business writing, you will probably have an easier time with this section. Näiteks, if you’ve written many professional emails, memos, and audit papers, you should be fine of the writing section.

Who is BEC Hardest For?

The BEC has a reputation of being the easier section of the exam, but don’t underestimate it. It’s a BEAST. Candidates who blow BEC off tend to have the hardest time with it. Put some Respek on BEC!

This section is most difficult for people who don’t have a firm grasp on economic concepts and managerial accounting fundamentals. It’s also difficult for people who are good writers and have horrible grammar. Practice up!

Other CPA Exam Sections

Do You have the Right CPA Review Course?

Have you started studying yet or did you fail BEC once? Igaljuhul, you’ll need a review course that actually works for you and matches your learning style. I compared all of the top courses side-by-side, so you can see which one is right for you. Vaata järgi.

Kenneth W. Boyd

Kenneth W. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, audiitor, Maksu ettevalmistaja ja College professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.