bec-cpa-exam-sectionDe 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. derav, 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!

Se Top CPA gjennomgå kurs
View All

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. Dess, 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 oppgavebaserte simuleringer. 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
Oppgave-baserte simuleringer04
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Oppgave-baserte simuleringer
Testlet #42 Oppgave-baserte simuleringer
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. men, 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.

Get Discounts On CPA Review Courses!

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. Multiple-choice questions are only given credit when correct, values of correct answer range from high to low, with low being of the least value, depending on the relative difficulty of the question asked. 50 of the 62 questions are operational while the remaining 12 are pretest.

BEC CPA Tip: After you submit your MCQ testlet, don’t think about them any more. It doesn’t do you any good to second guess answers that you have already submitted and can’t change.

Oppgave-baserte simuleringer

How many BEC Task-Based Simulations are there? Det er 4 oppgavebaserte simuleringer 3 arbeidet kommunikasjon (WC) baserte oppgaver. 3 av oppgavebaserte simuleringer er i drift og 1 er pretest. For toaletter, 2 er operative og 1 er pretest.

Testlet og Simulering Tid Lengde

Kandidater kan fordele sin tid den måten de ønsker, men det er antydet at om 30-40 minutt bli allokert per MCQ testlet og rundt 2 timer for simuleringene. En simulering vanligvis krever kandidater til å fullføre opp til 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. De fleste simuleringer og arbeid Kommunikasjon er gradert via datamaskinen ved spesiell programvare på grunnlag av struktur eller hvordan ideer blir arrangert, utvikling eller hvordan kandidaten bruker bevis og eksempler, og uttrykk eller hvor godt engelsk i en bedrift sammenheng brukes som kapitalisering, tegnsetting, og staving.


MCQ og simulering Grading Prosent

Hvor stor andel av karakteren gitt til MCQ og simuleringer? Kort oppsummert, 50% av karakteren kommer fra MCQs, 35% kommer fra TBSs, og 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. Gå gjennom studieguide og se på eksamen emner de anbefaler å studere. Skriv prøve artikler om disse emnene. Huske, den skriftlige delen er ikke laget for å gradere deg på din kunnskap om emnet. Den er designet for å gradere deg på dine kommunikasjonsevner og evne til å skrive tanker sammenhengende. Du kan få konseptet helt feil og fortsatt gjøre det bra på det hvis du kan skrive.

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. Også, brush up on your Econ 101 og 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. Her er en full artikkel om som CPA eksamen for å ta første.

Bør jeg ta BEC Siste?

Siden BEC ikke er nært knyttet til de andre eksamener, dette ville være en god eksamen for å ta siste. Selv om det ikke er en enkel eksamen på noen måte, mange kandidater si at det er den enkleste av de fire. Så, dette ville være en god måte å bryte opp CPA eksamen reisen. Slutt ut sterk med BEC. 🙂

Hvem er BEC enklest 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. For eksempel, 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? Uansett, you’ll need a review course that actually works for you and matches your learning style. Jeg sammenlignet alle de beste kursene side-by-side, slik at du kan se hvilken som er riktig for deg. Sjekk det ut.

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, revisor, Skatt Bearbeidelse og College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.