bec-cpa-exam-sectionThe 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. Mangkana, 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. Sajaba, 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 tugas basis. 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. Sanggeus istirahat, sejen testlet 2-sual dirumuskeun dituturkeun ku testlet kalawan 3 tugas ngalibetkeun komunikasi karya.

BEC Struktur Ujian Bagéan

BEC Exam Section2016 CPA Exam2017 CPA Exam
Multiple-Choice Questions7262
Simulasi tugas-Dumasar04
Written Communication33

BEC Ujian Bagéan Format

TestletsQuestion Sets
Testlet #131 Multiple-Choice Questions
Testlet #231 Multiple-Choice Questions
Testlet #32 Simulasi tugas-Dumasar
Testlet #42 Simulasi tugas-Dumasar
Testlet #53 Written Communication

kawas nu bagian AUD, nu MCQ testlet kahiji bakal di kasusah sedeng atanapi sedeng jeung MCQ hareup testlet mahluk tina inténsitas sarua atawa saluhureuna. Sanajan, it should be noted that submitted testlets can’t be reviewed.

BEC CPA Tip: Hiji strategi alus nyaéta pikeun nempoan sagala waleran anjeun dina tiap testlet saméméh anjeun ngalebetkeun aranjeunna. Saatos éta, 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. 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 patarosan anu operasional sedengkeun sésana 12 anu pretés.

BEC CPA Tip: Saatos Anjeun ngalebetkeun testlet MCQ Anjeun, teu mikir ngeunaan éta sagala beuki. Teu anjeun naon nu sae pikeun waleran tatarucingan kadua nu geus dikintunkeun teu bisa ngarobah.

Simulasi tugas-Dumasar

Sabaraha simulasi BEC Tugas-Dumasar aya? Nyaéta 4 simulasi tugas basis kalawan 3 komunikasi karya (WCs) tugas dumasar. 3 tina simulasi tugas basis anu operasional na 1 mangrupa pretés. Keur WCs, 2 anu operasional na 1 mangrupa pretés.

Testlet sarta simulasi Time Panjang

Candidates can allocate their time the way they see fit, but it is suggested that about 30-40 minutes be allocated per MCQ testlet and around 2 hours for the simulations. A simulation commonly calls for candidates to complete up to 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 cacah satengah tina tes-takers kelas. The TBSs sarta bagian komunikasi gawé unggal nyieun nepi ka séjén satengah kelas nu. Paling simulasi jeung Gawé Communications aya gradasi via komputer ku software husus dina dasar struktur atawa kumaha pamendak nu disusun, ngembangkeun atanapi kumaha calon ngagunakeun bukti na conto, jeung éksprési atanapi kumaha ogé basa Inggris dina konteks bisnis anu dipaké kawas dimodalan, tanda baca, jeung éjahan.


MCQ sarta simulasi grading Perséntase

Naon Perséntase sahiji Kelas ieu Dibikeun ka MCQ sarta simulasi? Pondokna, 50% kelas nu asalna tina MCQs, 35% asalna tina TBSs, jeung 15% sésana milik 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 Rates Ujian Pass


sajarahna, ti BEC bagian ujian CPA geus salah sahiji bagéan nu calon CPA ngalakukeun on panghandapna. Di 2005, laju lolos éta wungkul 43 persen. Geus konsistén risen saprak lajeng ka Puncak 50 persén di 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 through your study guide and look at the exam topics they recommend studying. Write sample articles about these topics. Remember, the written section isn’t designed to grade you on your knowledge of the subject. It’s designed to grade you on your communication skills and ability to write thoughts coherently. You could get the concept totally wrong and still do well on it if you can write.

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. oge, brush up on your Econ 101 jeung 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. janten, 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. Contona, 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? Jalan anu mana waé, 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. Parios éta.

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 publik, Preparer pajeg na College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.