bec-cpa-exam-sectionBEC注册会计师考试 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. 于是, 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 & 概念测试

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. 另外, 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 基于任务的模拟. 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
Written Communication33

BEC Exam Section Format

TestletsQuestion Sets
Testlet #131 多项选择题
Testlet #231 多项选择题
Testlet #32 基于任务的模拟
Testlet #42 基于任务的模拟
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. 然而, 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. 之后, there’s no going back.

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How many BEC Multiple-choice Questions are There? The multiple choice questions are divided into 2 testlets. Each testlet is comprised of 31 问题, 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, 根据设问的相对难度. 50 的 62 问题是操作而其余的 12 是前测.

BEC CPA Tip: 在您提交MCQ testlet, 不认为任何关于他们的更多. 它不会给你带来任何好您已经提交并不能改变第二猜测答案.


有多少基于任务的BEC模拟是有? 有 4 与基于任务的模拟 3 工作交流 (厕所) 基于任务. 3 基于任务的模拟的是操作和 1 前测是. 对于厕所, 2 是可操作的和 1 前测是.


考生可以分配自己的时间,他们认为合适的方式, 但建议有关 30-40 分钟每MCQ testlet和周围分配 2 小时模拟. 仿真通常要求考生完成达 7 使用符合语言使用,同时书面通信仿真提供信息的候选者中撰写邮件的任务, 单词和语法正确和专业.



在多选题计数的考生等级的一半. 在TBS中和工作交流部分各占档次的另一半. 大部分模拟和工作的通信是通过计算机通过特殊软件结构的基础上,分级或想法是如何安排, 开发或如何候选使用证据和实例, 和表达或在商业环境中如何使用英语像大写, 标点, 和拼写.



有多大比例的档次是给予MCQ和模拟? 简而言之, 50% 品位来源于多选题, 35% 来自TBS中, 和 15% 剩余的属于WC的.

Exam Section2016 CPA Exam2017 CPA Exam
40% TBS
50% MCQ
50% TBS
15% WC
50% MCQ
35% TBS
15% WC
60% MCQ
40% TBS
50% MCQ
50% TBS
40% TBS
50% MCQ
50% TBS



历史, 的BEC CPA考试部一直认为CPA候选人执行的最低的部分中的一个. 在 2005, 合格率仅为 43 百分. 自那时以来一直上升到峰值 50 %的 2015.

这种趋势无论是意味着这部分变得越来越容易或候选人是书写部分更充分的准备比他们已经在过去的. 此信息由发布 AICPA.


不要小看BEC: Too many candidates go into their BEC exam and hear that it’s easy, 所以他们不尊重地对待它. 不要犯这个错误. BEC仍然是一个野兽,你还是要好好准备吧. 把时间!

工作在你的写作技巧: 在BEC书面通信部分并不难, 你只需要一个称职的作家. 通过写专业的商务信函练习你的写作技巧, 电子邮件, 和备忘录. 通过你的学习指南去看看他们推荐学习考试主题. 写有关这些主题的样本文章. 记得, 笔试部分的目的不是等级您在这方面的知识. 它的设计品位你对你的沟通技巧和连贯的想法写能力. 你可以得到的概念完全错误的,仍然做好就可以了,如果你能写.

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. 也, brush up on your Econ 101 和 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?

通常, I would recommend not taking BEC first. Although this is the shortest exam, 你最好采取不同的考试第一. 下面是关于一个完整的文章 其中CPA考试第一取.


由于BEC不密切相关的其他考试, 这将是一个良好的考试采取最后. 虽然它不以任何方式一次轻松通过考试, 很多考生说,这是最容易出四个. 所以, 这将是要给你注册会计师考试的旅途的好方法. 完成了与强BEC. 🙂


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. 例如, 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? 无论哪种方式, 你需要的是实际工作,为您和您的相匹配的学习风格复习课程. 我比较所有的顶级球场并排侧, so you can see which one is right for you. 看看这个.

肯尼斯·W ^. 博伊德

肯尼斯·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, 审计, 报税和学院教授. 今天, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.