bec-cpa-exam-sectionItu ujian CPA BEC 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. Karenanya, understanding management, principle economic concepts, corporate governance, and Informational Technology (SAYA T) 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, bunga, deflation, and foreign exchange rates. Selain itu, 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 simulasi berbasis tugas. 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
Simulasi tugas Berbasis04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Simulasi tugas Berbasis
Testlet #42 Simulasi tugas Berbasis
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. Namun, 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 questions, making a total of 62. pertanyaan pilihan ganda hanya diberikan kredit ketika benar, nilai-nilai rentang jawaban yang benar dari tinggi ke rendah, dengan makhluk rendah dari nilai paling, tergantung pada kesulitan relatif dari pertanyaan yang diajukan. 50 dari 62 pertanyaan operasional sedangkan sisanya 12 adalah pretest.

BEC CPA Tip: Setelah Anda mengirimkan testlet MCQ Anda, tidak berpikir tentang mereka lagi. Ia tidak melakukan apapun yang baik untuk jawaban menebak kedua bahwa Anda telah diserahkan dan tidak dapat mengubah.

Simulasi tugas Berbasis

Berapa banyak Simulasi BEC Task-Based yang ada? Ada 4 simulasi berbasis tugas dengan 3 komunikasi kerja (WC) tugas berdasarkan. 3 dari simulasi berbasis tugas operasional dan 1 adalah pretest. Untuk WC, 2 operasional dan 1 adalah pretest.

Testlet dan Simulasi Waktu Panjang

Calon dapat mengalokasikan waktu mereka dengan cara yang mereka lihat cocok, tetapi disarankan bahwa sekitar 30-40 menit dialokasikan per MCQ testlet dan sekitar 2 jam untuk simulasi. Sebuah simulasi umumnya panggilan untuk calon untuk menyelesaikan hingga 7 tasks using information provided while a written communication simulation has a candidate compose a message using compliant language, words and grammar correctly and professionally.

Gauge your skill set and appropriate your time accordingly.

How is the BEC CPA Exam Section Weighted and Graded?

The MCQs count for half of a test-takers grade. The TBSs and the work communication portion each make up the other half of the grade. Kebanyakan simulasi dan Kerja Komunikasi yang dinilai melalui komputer dengan software khusus atas dasar struktur atau bagaimana ide-ide yang disusun, pembangunan atau bagaimana calon menggunakan bukti dan contoh, dan ekspresi atau seberapa baik bahasa Inggris dalam konteks bisnis yang digunakan seperti kapitalisasi, tanda baca, dan ejaan.

bec-bagian-BPA-ujian-cetak biru

MCQ dan Simulasi Grading Persentase

Apa Persentase Grade Mengingat untuk MCQ dan Simulasi? Pendeknya, 50% kelas berasal dari soal pilihan ganda, 35% berasal dari TBSs, dan 15% yang tersisa milik WC.

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 Tarif Ujian Lulus


Secara historis, BEC bagian ujian CPA telah menjadi salah satu bagian yang calon BPA melakukan pada termurah. Di 2005, tingkat lulus hanya 43 persen. Ini telah secara konsisten meningkat sejak kemudian ke puncak 50 persen di 2015.

Tren ini juga berarti bagian ini semakin mudah atau calon lebih siap untuk bagian tulisan dari mereka telah di masa lalu. info ini diterbitkan oleh AICPA.

BEC CPA Exam Tips Belajar

Jangan meremehkan 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. Pergi melalui panduan belajar dan melihat topik ujian mereka merekomendasikan belajar. Menulis artikel sampel tentang topik ini. Ingat, bagian yang ditulis tidak dirancang untuk kelas Anda pada pengetahuan Anda tentang subjek. Ini dirancang untuk kelas Anda pada keterampilan komunikasi Anda dan kemampuan untuk menulis pengalaman koheren. Anda bisa mendapatkan konsep benar-benar salah dan masih melakukannya dengan baik di atasnya jika Anda dapat menulis.

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. Juga, brush up on your Econ 101 dan 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?

Umumnya, 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. Begitu, 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. Misalnya, 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? cara baik, 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. Saksikan berikut ini.

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, akuntan, Preparer pajak dan Perguruan Tinggi Profesor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.