bec-cpa-exam-sectionIl esame 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. Quindi, 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!

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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. Inoltre, 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 simulazioni basati su attività. 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
Simulazioni Task-Based04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Simulazioni Task-Based
Testlet #42 Simulazioni Task-Based
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. però, 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. domande a scelta multipla sono date solo credito quando corretto, valori di gamma risposta corretta da alto a basso, con basso essere del valore minimo, a seconda della relativa difficoltà della domanda posta. 50 del 62 le domande sono operativi mentre il restante 12 sono pre-test.

BEC CPA Tip: Dopo aver inoltrato la testlet MCQ, non pensare a loro più. Non fa nulla di buono per le risposte indovinare che avete già presentate e non può cambiare.

Simulazioni Task-Based

Quante Simulazioni BEC Task-based sono lì? Ci sono 4 simulazioni basati su attività con 3 comunicazione lavoro (WC) operazioni in base. 3 delle simulazioni basate su operazioni siano operativi e 1 è pre-test. Per i WC, 2 sono operativi e 1 è pre-test.

Testlet e Simulazione Tempo Lunghezza

I candidati possono allocare il loro tempo il modo in cui lo ritengano opportuno, ma si suggerisce che circa 30-40 minuti assegnati per MCQ testlet and around 2 ore per le simulazioni. Una simulazione chiama comunemente per i candidati di completare fino a 7 attività utilizzando le informazioni fornite durante una simulazione di comunicazione scritta ha un candidato comporre un messaggio usando il linguaggio compatibile, le parole e la grammatica correttamente e professionalmente.

Gauge la vostra abilità impostato e appropriarsi il tempo di conseguenza.

Come è la sezione esame BEC CPA pesata e della classificazione?

Il conteggio MCQs per la metà di un grado esaminandi. Il TBSS e la parte di comunicazione lavoro ogni costituiscono l'altra metà del voto. Most simulations and Work Communications are graded via computer by special software on the basis of structure or how ideas are arranged, development or how the candidate uses evidence and examples, and expression or how well English in a business context is used like capitalization, punctuation, and spelling.


MCQ and Simulation Grading Percentage

What Percentage of the Grade is Given to MCQ and Simulations? In short, 50% of the grade comes from the MCQs, 35% comes from the TBSs, e il 15% restante appartiene al WCS.

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 passare l'esame Tariffe

bec-CPA-esame pass-tassi

storicamente, la sezione di esame CPA BEC è stata una delle parti che CPA candidati eseguono la sull'offerta più. Nel 2005, il tasso di passaggio era solo 43 per cento. E ha costantemente aumentato da allora ad un picco di 50 per cento in 2015.

Questa tendenza né significa che questa sezione è sempre più facile o candidati sono meglio preparati per la parte di scrittura di quanto lo siano stati in passato. Questa informazione è pubblicato dalla AICPA.

BEC CPA suggerimenti per l'esame di studio

Non sottovalutare 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. Passare attraverso la vostra guida di studio e guardare gli argomenti d'esame che raccomandano che studiano. Scrivere articoli di esempio su questi argomenti. Ricorda, la sezione scritta non è stata progettata al grado lei per la sua conoscenza della materia. E 'progettato per grado sulle vostre capacità di comunicazione e capacità di scrivere pensieri coerentemente. Si potrebbe ottenere il concetto totalmente sbagliato e ancora fare bene su di esso se si può scrivere.

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. Anche, brush up on your Econ 101 e 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?

Generalmente, 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. Così, 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. Per esempio, 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? In entrambi i casi, 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. 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, uditore, Preparatore di imposta e Collegio Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.