bec-cpa-exam-sectionEw 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. Ji ber vê yekê, 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, zem, deflation, and foreign exchange rates. Ji bilî, 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 şêwekarên-bingeha karê. 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
Şêwekar Task-Based04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Şêwekar Task-Based
Testlet #42 Şêwekar 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. Lebê, 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. pirsên Multiple-hilbijartina bi tenê dayîn krediyê dema ku kontrol bike, nirxên wê yên cur bi bersiva rast ji bilind ji bo kêm, bi hebûna kêm ya herî kêm nirxê, li gor zehmetî û xizman yên ji bo pirsgirêka pirsî:. 50 wekî we 62 pirsên operasyonê de ne dema mayî 12 in pretest.

BEC CPA Tip: Piştî ku tu radest testlet McQ te, hûn li ser wan bifikirin ne ti. Ev nayê we çi ne û tiştekî qenc ji bo bersivên guess diduyan bû ku te ji xwe şandin û dikare biguhere ne.

Şêwekar Task-Based

Çawa gelek Şêwekar BEC Task-Based hene? Heye 4 şêwekarên-bingeha karekî bi 3 ragihandinê kar (WCs) erkên xwe dispêre. 3 yên şêwekar-bingeha erkê operasyonê de ne û 1 pretest e. Ji bo WCs, 2 in operasyonê û 1 pretest e.

Length Testlet û Şêwekarê Time

Namzetên dikarin dema xwe terxan bike di rê de ew bibînin fit, lê ev e ku li ser 30-40 deqeyan bê per testlet McQ û li dora veqetandin 2 saetan ji bo şêwekar. A simulation hevbeş de daxwaz ji namzetên ji bo temamkirina up to 7 erkên kar û agahî di demekê de ku simulation ragihandinê nivîsîn hatiye berendamê helbestan a message bikaranîna zimanê lêtê, peyv û rêziman awayekî rast û pisporî.

Qedir û merîfet te danîn û minasiw, dema xwe li gorî vê.

Çawa Beþ Bilbilên BEC CPA Weighted ye û bi paye?

The MCQs ji bo nîvê a pola test-takers hesab. The TBSs û nesîb ragihandinê karê her nîvê din jî ji pola make up. Herî şêwekar û Kar Communications bi rêya komputerê destê software taybetî li ser bingeha avahiya werdigrin an ramanên çawa amade dibin, pêşketina an jî çawa namzedê delîl û wergerandî, û ramanê an jî çawa baş English di çarçoveya business, wek sermiyan bikaranîn, xetkirinî, û spelling.


McQ û Şêwekarê Percentage Pîvanên

Ji sedî çend made ji bo McQ û Şêwekar Ji ber? Bi kurtasî, 50% ji pola tê ji MCQs, 35% ji TBSs, û ji 15% remaining belongs to the 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 Exam Pass Rates


Historically, the BEC CPA exam section has been one of the parts that CPA candidates perform the lowest on. In 2005, the pass rate was only 43 percent. It has consistently risen since then to a peak of 50 percent in 2015.

This trend either means this section is getting easier or candidates are better prepared for the writing portion than they have been in the past. This info is published by the AICPA.

BEC CPA Exam Study Tips

Don’t Underestimate 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. Go bi rêya rêberê xebata te û li ser mesajên azmûna ew Pęţniyar dixwend binêrin. Hewe articles test li ser van mijaran. Bîrveanîn, beşa nivîskî ya ji pola hûn li ser zanîna xwe ya di mijara dîzaynkirin ne. Ev ji bo pola hûn li ser zanîna ragihandinê û kapasîteya te ya nivîsandinê ramanên hevgirtî xwe dîzaynkirin. Hûn dikarin têgeha binî xelet bistînin û hîn jî wisa baş li ser wê jî, eger hûn dikarin binivîsin.

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. Jî, brush up on your Econ 101 û 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. 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. Wiha, 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. Bo nimûne, 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? An rê, 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. Hûn dixwazin.

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, Auditor, Preparer Bacê û College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.