bec-cpa-exam-sectionザ・ 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. それゆえに, understanding management, principle economic concepts, corporate governance, and Informational Technology (それ) 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, 関心, deflation, and foreign exchange rates. さらに, 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 タスクベースのシミュレーション. 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
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 タスクベースのシミュレーション
Testlet #42 タスクベースのシミュレーション
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. しかしながら, 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. 多肢選択問題のみを信用するときに正しいを与えられています, ハイからローに正解範囲の値, 少なくとも値の低された状態で, 聞かれる質問の相対的な難易度に応じて、. 50 の 62 残りながら質問が動作しています 12 プレテストです.

BEC CPA Tip: あなたのMCQ testletを提出した後、, もはやそれらについて考えていません. それはあなたがすでに提出しており、変更することはできません。第二の推測の答えに何か良いをしません.


どのように多くのBECタスクベースのシミュレーションがあります? がある 4 とタスクベースのシミュレーション 3 作業通信 (トイレ) ベースのタスク. 3 タスクベースのシミュレーションで動作可能であり、 1 プレテストです. トイレ用, 2 動作していると 1 プレテストです.


候補者は自分の時間、彼らが合う方法を割り当てることができます, それは程度が示唆されています 30-40 分は約MCQのtestletとごとに割り当てすること 2 シミュレーションのための時間. 候補者はまで完了させるためのシミュレーションは、一般的に呼び出し、 7 対応言語を使用して、候補者がメッセージを作成した書面による通信シミュレーションしながら、提供された情報を使用してタスク, 単語や文法を正しくかつ専門的.


どのようにBEC CPA試験のセクションには、加重と等級付け?

全額は、受験者グレードの半分を数えます. たTBSとワーク通信部は、それぞれのグレードの他の半分を占めます. ほとんどのシミュレーションとワーク・コミュニケーションズは、構造物の基礎の上に特殊なソフトウェアによってコンピュータを介して傾斜しているかのアイデアがどのように配置されています, 開発やどの候補者が証拠と例を使用しています, そして式またはどれだけ英語をビジネスの文脈では、大文字と小文字のように使用されます, 句読, そして、スペル.



グレードの何パーセントがMCQとシミュレーションに与えられ、? 要するに, 50% グレードの全額から来ています, 35% たTBSから来ています, そしてその 15% 残りのトイレに属し.

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



歴史上, BEC CPA試験のセクションでは、CPA候補は最小のオンを実行する部品の一つとなっています. に 2005, 合格率はわずかでした 43 パーセント. それは一貫のピークにそれ以来、上昇しています 50 パーセントで 2015.

この傾向は、このセクションでは、より簡単になっているか、彼らが過去にされているよりも、候補者が書き込み部分のためのより良い準備ができているのいずれかを意味します. この情報は、で公開されています AICPA.

BEC CPA試験研究のヒント

BECを過小評価しないでください。: 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. あなたの研究ガイドを通過し、彼らは勉強をお勧めします試験のトピックを見て. これらのトピックについてのサンプルの記事を書きます. 思い出します, 書かれた部分は、対象の、あなたの知識を等級あなたに設計されていません. あなたはコヒーレント考えを書くためにあなたのコミュニケーションスキルや能力にグレードに設計されています. あなたは完全に間違った概念を取得し、あなたが書くことができれば、まだそれをうまく行うことができます.

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. さらに, brush up on your Econ 101 そして 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?

Generally, I would recommend not taking BEC first. Although this is the shortest exam, you are better off taking a different exam first. ここでは完全な記事についてです 最初に取るためにどのCPA試験.


BECは、他の試験に密接に関連していないので、, これは最後奪う試験でしょう. それは、任意の手段で簡単に試験問題ではありませんが、, 多くの候補者が、それは4のうち最も簡単であると言います. そう, これはあなたの公認会計士試験の旅を包むための良い方法だろう. BECとの強いアウト仕上げ. 🙂


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. 例えば, 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? どちらにしても, 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. 見てみな.

ケネス・W. ボイド

ケネス・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, 監査役, 税作成者と大学教授. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.