bec-cpa-exam-section

bec-cpa-exam-sectionThe BEC CPA ispita 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. Stoga, understanding management, principle economic concepts, corporate governance, and Informational Technology (TO) 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!

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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. Dodatno, 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-poglavlje-CPA-ispit-sadržaj

BEC CPA Exam Format and Structure

BEC starts with 2 MCQ testlets. Each testlet has 31 exam questions. Next, the third testlet includes two simulacije zadatak-based. 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
Zadatak-Based Simulacije04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Zadatak-Based Simulacije
Testlet #42 Zadatak-Based Simulacije
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. Međutim, 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.


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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 pitanja, making a total of 62. pitanja višestrukog izbora samo su dati kredit kad ispravan, Vrijednosti ispravnoj odgovor od visoke do niske, s niskim biće od najmanje vrijednosti, ovisno o relativnoj težini na postavljeno pitanje. 50 od 62 pitanja su s radom dok se preostali 12 su pred-.

BEC CPA Tip: Nakon što pošaljete MCQ testlet, ne mislim o njima više. To ne može učiniti da sve dobro drugi pogodak odgovorima koje ste već poslali i ne može promijeniti.


Zadatak-Based Simulacije

Koliko BEC Zadatak-Based Simulacije su tu? Tamo su 4 simulacije zadatak-based s 3 rad komunikacija (WC) temeljen zadataka. 3 simulacija je zadatak-based operativni i 1 je pred-. Za WC, 2 su operativno i 1 je pred-.


Testlet i simulacija vrijeme Dužina

Kandidati se mogu rasporediti svoje vrijeme na način koji smatraju najprikladnijim, ali je sugerirao da je oko 30-40 minuta se dodjeljuju po MCQ testlet i okolici 2 vrijeme za simulacije. Simulacija se obično traži kandidate za dovršetak do 7 zadaci koriste informacije dok pisanoj komunikaciji simulacije je kandidat sastaviti poruku ssukladnim jezik, riječi i gramatike korektno i profesionalno.

Mjerač vaš skill set i odgovarajuće vrijeme u skladu s tim.


Kako je BEC CPA ispita Sekcija Ponderirana i Ocijenjeno?

MCQs računati za polovicu test-ispitanicima razred. TBSs i rad komunikacije dio svake čine drugu polovicu razred. Većina simulacije i rad komunikacije ocjenjuju putem računala poseban softver na temelju strukture ili kako ideje su raspoređeni, razvoj ili kako se ugrađuje dokaze i primjere, a izraz ili koliko dobro engleski u poslovnom kontekstu se koristi kao kapitalizacije, interpunkcija, i pravopis.

BEC-poglavlje-CPA-ispit-nacrt


MCQ i simulacija Ocjenjivanje Postotak

Što Postotak Ocjena se obzirom na MCQ i simulacija? Ukratko, 50% od razreda dolazi iz višestrukim izborom odgovora, 35% dolazi od TBSs, a 15% Preostali pripada WC.

Exam Section2016 CPA Exam2017 CPA Exam
AUD60% MCQ
40% TBS
50% MCQ
50% TBS
BEC85% MCQ
15% WC
50% MCQ
35% TBS
15% WC
DALEKO60% MCQ
40% TBS
50% MCQ
50% TBS
REG60% MCQ
40% TBS
50% MCQ
50% TBS

BEC ispit Pass lista

BEC-CPA-ispit-pass-cijene

povijesno, BEC CPA ispita sekcija je bio jedan od dijelova koji CPA kandidata obavljaju najniže na. U 2005, pass stopa je samo 43 posto. To je dosljedno uskrsnuo od tada do vrha 50 posto 2015.

Ovaj trend ili znači ovaj dio postaje lakše ili kandidati su bolje pripremljeni za dio pisanja nego što su bili u prošlosti. Ova informacija je objavljena od strane AICPA.


BEC CPA za ispit savjeta

Nemojte podcjenjivati ​​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. Proći kroz vaš vodič za učenje i pogled na ispit teme koje preporučuju studiraju. Napišite uzorak članke o tim temama. Zapamtiti, pisani sekcija nije dizajniran da vas razred na svoje znanje o temi. To je osmišljen kako bi vas razred na svoje komunikacijske vještine i sposobnost da pisati misli suvislo. Ti bi mogao dobiti koncept potpuno pogrešno i još uvijek dobro na to, ako možete napisati.

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. Također, brush up on your Econ 101 i 102. You will need to know the basics fluently.

Praksa MCQs do smrti: Nastaviti raditi kroz višestrukim izborom odgovora u svom CPA pregled naravno. Ovo je najbolja praksa možete dobiti. Učiniti što je više moguće.


Should I Take BEC First?

obično, I would recommend not taking BEC first. Although this is the shortest exam, you are better off taking a different exam first. Here’s a full article about which CPA exam to take first.


Should I Take BEC Last?

Since BEC is not closely related to the other exams, this would be a good exam to take last. Although it’s not an easy exam by any means, many candidates say that it is the easiest out of the four. Tako, this would be a good way to wrap up your CPA exam journey. Finish out strong with BEC. 🙂


Who is BEC Easiest For?

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. Na primjer, 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? bilo kako bilo, trebat će vam pregled tečaj koji zapravo radi za vas i odgovara vašem stilu učenja. Usporedila sam sve od najboljih tečajeva side-by-side, tako da možete vidjeti koje je pravo za vas. Check it out.

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, Revizor, Porezna sastavljača i profesor visoke škole. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.