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BEC CPA Exam Section Guide

All about the Business Environment and Concepts (BEC) CPA Exam Section

As of January 2024, the CPA Exam has undergone major changes which no longer include BEC as a section. This page serves as an archive for the BEC section. If you’d like to learn more about these changes, click here!

The Business Environment and Concepts (BEC) CPA Exam section tests your knowledge of the business environment and related concepts. BEC is unique for including written communications (WCs) in addition to the multiple-choice questions (MCQs) and task-based simulations (TBSs) that make up the other CPA Exam sections .

Effective January 2024, the BEC exam is no longer testable and is replaced by the CPA Discipline Exams: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP).

How do I pass BEC?

To pass BEC, you’ll need to understand a wide range of accounting concepts at a basic level and be able to communicate clearly and effectively about business operations.

The rest of this guide will show you how you need to prepare for the BEC section of the CPA Exam. But if you’re already studying, check out some of our free webinars and videos or make use of our free BEC questions . You will also find study tips specifically for BEC later in the guide.

CPA BEC Exam format

Why does the AICPA A I C P A include pre-test questions on the BEC exam?

How is CPA BEC graded?

CPA BEC Exam content

How hard is it to pass BEC?

BEC CPA Exam time management

How do I prepare for BEC?

CPA BEC pass rates

Before 2011, BEC had among the lowest CPA Exam pass rates of all the sections. In 2011, BEC took a turn for the better and has since had the highest pass rate every quarter for the past 10 years.

In early 2022, we saw the REG section surpass BEC with pass rates of 60% and 57%, respectively.

Since 2011, BEC’s lowest average pass rate has been 47% (2011), and its highest pass rate has been near 66% (2020). We fully expect the current trend to continue moving forward in the absence of major exam shakeups. Of the four sections, BEC continued to have the highest pass rates in 2021 coming in at almost 62%.

For more information on changes to the BEC CPA Exam section this year, visit our CPA Exam Changes page.

Just because the pass rates are high, doesn’t mean you should write off the BEC section as easy. The written communications (WCs) portion may incorporate concepts from other CPA Exam sections , so you’ll need a wide base of accounting knowledge, as well as writing skills, in order to pass. (Do remember, though, that the written communications are graded on your writing and not the content as long as the content isn’t too far off-topic.)

Take a more detailed look at CPA Exam pass rates , including seasonal trends.

CPA BEC Exam Format

The BEC CPA Exam section consists of five testlets: two MCQ, two TBS, and one WC. The MCQ testlets account for 50% of your BEC score, the TBS testlets contribute 35%, and the WC testlet supplies the remaining 15%.

BEC Format Breakdown

Testlet 1   31 MCQs Testlet 2   31 MCQs

Total MCQs: 62  |   Scoring: 50%

Testlet 3   2 TBSs Testlet 4   2 TBSs

Total TBSs: 4 | Scoring: 35%

Testlet 5   3 WCs  

Total WCs: 3 | Scoring: 15%

Testing Time   4 hours + 15 min break

CPA BEC testing process

The AICPA A I C P A prescribes two levels of difficulty to MCQ testlets Opens in new window : “medium” and “difficult.” These indicate the average difficulty of questions within the testlet. Like the other CPA Exam sections, the second BEC MCQ testlet adapts to your performance on the first.

According to the AICPA A I C P A , there is no advantage or disadvantage to receiving harder or easier questions because the exam takes question difficulty into account during grading. In short, harder questions are worth more points.

The difficulty of the first MCQ testlet you receive is medium. The difficulty of the next testlet is determined by your performance on the first.

If you perform well on the first testlet, you will receive a difficult testlet. If you do not perform well on the first testlet, you will receive another medium testlet.

Because the difficulty assigned to each testlet is based on the average difficulty of the MCQs, expect a few questions to give you pause, even in a medium testlet. Be ready to flag any confusing questions that stump you and come back to them once you’ve finished the rest of the testlet.

Your performance on the MCQ testlets does not impact the difficulty level of your TBS or WC testlets. TBS and WC testlets are pre-selected, and their difficulty does not change based on your performance.

CPA BEC question types

Most BEC testlets include operational and pre-test questions. Operational questions count toward your total exam score and pre-test questions do not. That said, the questions are indistinguishable from one another, so don’t waste any valuable testing time trying to decide whether you can afford to skip a question!

Why does the AICPA A I C P A include pre-test questions on the exam?

The AICPA A I C P A looks to continuously evolve and improve the CPA Exam. Pre-test questions are potential future exam questions the AICPA A I C P A is trying out by inserting them among real exam questions. This lets it study how suitable the questions will be for future use.

The AICPA A I C P A already knows what topics the operational questions test and how difficult they are, so it is able to analyze candidate performance on pretest questions with the operational questions serving as a sort of control. While no one likes to be a guinea pig for experiments—especially on an exam this difficult —keep in mind that your score on these questions will not count.

The pre-test questions that meet the AICPA’s A I C P A’s standards are included as operational questions on later iterations of the exam. This pre-test period is also used to assign a difficulty level to questions for grading purposes, and questions continue to undergo statistical analysis based on the live exam.

The GLEIM  Solution 

Pre-test questions may be perceived to be more difficult than operational questions, but because the two types are indistinguishable, it’s best to answer all questions to the best of your ability. If it helps, whenever you encounter a really difficult question and aren’t sure of your answer, just tell yourself it’s probably a pre-test question, make an educated guess, and keep moving!

How is CPA BEC Graded?

All questions are graded electronically. However, operational WCs may be reviewed and regraded by human scorers if a candidate’s score is very close to 75. The human grading process can push the release of your BEC score back by a week or so. (See more on how the CPA Exam is scored .)

What is a CPA passing score?

The CPA Exam is scored on a scale from 0 – 99. As with the other three exam sections, you must score a 75 or higher to pass. That’s 75 points , which does not necessarily mean you need to answer 75% of questions correctly.

Difficult MCQs are worth more points, so a strong performance on the first MCQ testlet can give you an opportunity to earn even more points in the second MCQ testlet. Difficult questions are also more time-consuming, so you’ll need to practice a time-management strategy to optimize your score.

Your WC responses are graded according to both technical content and writing quality.

“Technical content” means information that is helpful and relevant. But because a non-CPA may grade your WCs, “helpful and relevant” may be broadly defined. The more on-topic information you can include, the better, assuming you have the time.

The actual writing is assessed for expression, development, and organization as defined by the AICPA A I C P A :

Expression: Grammar, punctuation, spelling, and word usage.

Development: Level of detail, examples given, and terms defined.

Organization: The use of a thesis sentence, transitions, and unified paragraphs as well as the logical progression of your response.

Your final score is scaled according to the difficulty of the MCQs you answered correctly, the credit you receive on the WCs and TBSs, and the weights assigned to the different types of testlet. We cover our top Written Communication writing tips later in this guide.

Is the CPA Exam curved?

The CPA Exam is not curved in the same way as other exams you might have come across in your accounting studies. Instead of adjusting your score based on how your cohort does, the AICPA A I C P A uses question weights. These weights are assigned based on how candidates fared with the questions on previous exams. So your score is impacted by the performance of past test takers, not current ones.

It’s worth repeating here that your score is not a percent. You don’t have to get 75% of the questions right—you just need a score of 75. If you think you’re borderline passing, you’re probably fine. A 65% may in fact be 75 points after it’s scaled.

Can I receive partial credit on Written Communications (WCs) and Task-Based Simulations (TBSs)?

Yes, you can receive partial credit on WCs and TBSs! Never leave any part of a question blank, and always double-check to make sure you’ve answered all parts of a question. If you have any extra time at the end of your WC testlet, reread your responses and see whether you can flesh them out with a little more detail.

What if I have a question about scoring that wasn’t answered here?

For more information on how your BEC section will be scored, please check out our guide to CPA Exam scoring . You can also see the AICPA’s A I C P A’s FAQs Opens in new window or contact one of our Personal Counselors . We’re always here to help!

CPA BEC Exam Content

The AICPA A I C P A publishes CPA Exam Blueprints Opens in new window that specify exactly what a CPA needs to know, all the way down to specific tasks.

Candidates are expected to demonstrate knowledge and skills related to:

• Audit, attest, accounting and review services
• Financial reporting
• Tax preparation
• Other professional responsibilities in their role as certified public accountants

BEC assesses your comprehension of a CPA’s responsibilities and professional duties by testing major five content areas.

*NOTE: These numbers are for Blueprints effective July 1, 2021.

It’s good to look over the higher-level concepts to get a broad idea of what you should be taking away from your studies, but the Blueprints aren’t really useful for candidates making a study plan. The Blueprints are incredibly detailed, and if you were to go through them on your own, you’d likely spend just as much time figuring out what to study and how much time to devote to each topic as you would actually preparing for the exam .

Our recommendation is to let a CPA Exam review course provider do the bulk of the work for you. All major providers have teams of experts that pore over each Blueprint update, taking the guesswork out of studying. Learn how to find the right review course for you.

When are new pronouncements testable?

The AICPA A I C P A calls new material it has identified for future inclusion on the CPA Exam “pronouncements.”

New accounting and auditing pronouncements are eligible to be tested the later of (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date or (2) the first calendar quarter beginning six months after the pronouncement’s issuance date.

Changes in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six months after their effective date.

Changes in uniform acts are eligible to be tested in the calendar quarter beginning one year after their adoption by a simple majority of the jurisdictions.

For all other subjects covered by the CPA Exam, changes are eligible to be tested in the later of (1) the first calendar quarter beginning after the earliest mandatory effective date or (2) six months after the issuance date.

Once a new pronouncement is testable, questions testing the old pronouncement will be removed.

The Gleim CPA Review Course is automatically updated to reflect the latest testable information.

When are new BEC law topics testable?

The AICPA A I C P A states “materials eligible to be tested include federal laws in the window beginning six (6) months after their effective date, and uniform acts in the window beginning one (1) year after their adoption by a simple majority of the jurisdictions.”

How Hard Is It to Pass BEC?

With such high pass rates (almost 62% cumulative for 2021), BEC is considered the easiest section of the CPA Exam. FAR has traditionally been considered the hardest, and AUD and REG are generally somewhere between the two extremes.

That being said, no section of the CPA Exam is easy. The BEC section tests you at advanced levels of skill.

Skill Level 1

Weight: 15-25%

Remembering: This tests pure memorization.

Understanding: This tests the ability to understand memorized principles.

Skill Level 2

Weight: 50-60%

Application: This tests the ability to apply memorized principles to a given situation.

Skill Level 3

Weight: 20-30%

Analysis: This tests the ability to use multiple concepts together and apply them to a given situation.

Skill Level 4

Evaluation: This tests the ability to evaluate information using multiple concepts to reach a conclusion.

Each skill level builds upon the preceding one. BEC focuses heavily on Application and Analysis. BEC doesn’t test at the Evaluation level of higher-order skills, but it is the only CPA Exam section to include Written Communications (WCs) . WCs are tested at the Application level. It’s especially important before you sit for BEC to make sure you can clearly communicate in writing the practical solution to a business situation. You must be able to explain and support why your answer is correct.

When should I take BEC?

BEC consistently has the highest pass rates among CPA Exam sections, so you have a lot of freedom with this section when deciding your CPA Exam schedule. However, it still requires a good deal of study time, as it covers a large amount of material, and the WCs may include content from other CPA Exam sections.

We recommend you take the BEC section either first or last:

• First so that you can build your confidence and expose yourself to the subject matter of the other CPA Exam sections.   OR  
• Last so that you can bring your mastery of the other CPA Exam sections’ content to the table and end your testing experience on a more relaxed note.

But this isn’t set in stone. The most important thing is to account for other demands on your time. If you are trying to pass a CPA Exam section but circumstances are taxing your time and energy (for example, if it’s accounting busy season), it’s probably a better idea to prepare for BEC than for FAR (the hardest CPA Exam section).

BEC CPA Exam Time Management

The total testing time for BEC is four hours, which is the same for the other CPA Exam sections. The five testlets of the BEC CPA Exam section are independent. There are no time limits on the individual testlets, so it is up to you to manage your time so you can complete all five testlets before you run out of time.

MCQs 1.25 minutes each

TBSs 18 minutes each

WCs 25 minutes each

To effectively allocate your time on BEC, we recommend a time management system like this.

*rounded down

It will take a good deal of practice to be able to answer questions quickly, but as you learn the material and complete more sample questions , you’ll build mastery of the topics and your speed will improve.

• If you can answer a question faster without risking misreading it, do it! That way, you’ll have a little extra time to spend on more difficult questions.
• If you encounter a difficult question and you haven’t settled on an answer in two minutes, make an educated guess, flag the question, and move on. If you have time later, you can return to it during your review.
• The best strategy is to work at a pace that allows you to read and respond to every single question.

As you can see, this time management system gives you 17 minutes to use how you want. You can spend it polishing your WC responses or reviewing your MCQ and TBS answers. Just remember, you can’t revisit any previously submitted testlets, so only bank the time if you need it.

How Do I Prepare for BEC?

To pass BEC, it’s important to have a firm grasp on the fundamentals. You will want to rely on a tried-and-true CPA Exam review course that can help you move through the breadth of topics in BEC at a manageable pace.

The BEC questions you’ll see in the Gleim CPA Review are just as challenging and realistic as those on the actual exam. By the time you complete our Final Review, you’ll be completely prepared and confident for exam day !

The Gleim Premium CPA Review course can help you pass BEC on your first try. Our course covers the CPA Exam content better than any other and always contains the most up-to-date information. Our SmartAdapt™ technology constantly adjusts to help shore up any of your weak areas, which helps you get maximum results from your study time. It also features cumulative review questions to help build your recall of BEC topics you’ll need to know well.

What to expect on the BEC Written Communication testlet

The fifth and final testlet of BEC includes three WCs, two of which will be graded and one that will be a pre-test question. You should not try to guess which is the ungraded pre-test scenario. Instead, respond to each scenario as though it will affect your grade.

WC subject-matter may include topics from the AUD , FAR , and REG sections, but don’t let that intimidate you. The primary goal of the WCs is to evaluate your writing ability, not your knowledge of the topic presented. Graders may overlook minor technical mistakes, but will subtract points for off-topic information and unlawful or unethical advice. You should focus your effort on the presentation of your response.

In a WC, your response must be in the form of a letter or business memo. You will be given a scenario, similar to how you’re questioned in a Task-Based Simulation, but rather than choose your answer from a list of possible options, you will have to write it yourself. The letter or memo you write must address the needs and concerns raised in the scenario as though you were a licensed CPA in the field.

WCs commonly ask you to respond to an executive or an auditor with a recommendation or an explanation of given data.

What is the best way to study for the BEC Written Communications (WCs)?

The best way to study for WCs is to look at sample responses, review the grading criteria, and practice writing your own. The more practice WCs you write, the easier the exam will be.

How to write WCs

1. Learn the content of the BEC section.

The majority of your grade on BEC is MCQs and TBSs. It’s true that WCs may pull some topics from other CPA Exam sections, but the primary purpose of the WCs is to evaluate your writing ability. Even if you’ve decided to make BEC your first CPA Exam section, don’t worry too much. With a firm grasp of BEC concepts underpinning your WC responses, you’re free to turn your focus to learning how to write within the time constraints and how to properly format your response.

2. Learn the writing criteria.

According to the AICPA A I C P A , you will only receive credit for your responses to BEC Written Communication Tasks if you stay on topic and do not offer any illegal advice. On-topic responses will be graded holistically, and your scores will be based on how well your responses satisfy the three general writing criteria:

• Expression – how well you meet the conventional standards of business English; that means proper grammar, punctuation, word usage, capitalization, and spelling.
• Development – how well you’re able to provide evidence: whether you supply ample information to support your positions and assertions.
• Organization – how well your response is structured: the order in which your ideas are presented and the strength of the connections between your ideas.

3. Know your time limit.

You will have four hours of total testing time for BEC, so to make the most of it, you should use a CPA Exam time management system and allot 75 minutes to the WC testlet. That 75 minutes gives you 25 minutes to spend on your responses to each of the three scenarios in the testlet.

Break that 75 minutes down further like this:

• 2 minutes to read the question
• 18 minutes to answer the question
• 5 minutes to review and perfect your response

When you practice WCs, stick to this time limit. It will help you to be prepared for the time limit during the actual exam.

4. Practice writing your responses.

To maximize the amount of testing time you’ll have to complete the WC testlet, practice writing WC responses throughout your BEC study time. The more familiar you are with the process of writing a WC, the more time and effort you will be able to commit to refining your responses.

You can practice writing your responses in the Gleim CPA BEC Review Course , which contains at least two unique WCs per study unit.

5. Don’t stress too much.

You’ve been developing the skills necessary to complete a WC throughout your educational career, so don’t let it intimidate you. One of the Gleim Personal Counselors put it like this:

I feel like many candidates seem to imply that the WCs were not something to stress about after the fact. Because of this, as candidates prepare, I always try to point out that most everyone with 150 hours of college coursework should have decent writing abilities. With that in mind, try not to over-analyze the BEC WC and just be familiar with the content. Practicing within the review course will have you ready to do well on this portion.

Looking for more helpful CPA Exam prep tips?

If you’re looking for a start-to-finish CPA Exam walk-through, check out our free CPA Exam Guide for more information! This free PDF contains our top tips for scheduling, studying, and sitting for the CPA Exam.

Visit our  CPA Exam Resource Center  to view our latest  CPA Salary Report , confirm that you meet  CPA Exam requirements , and more.

Gleim has helped CPA candidates pass over 1 million CPA Exams

20-30% Enterprise Risk Management, Internal Controls and Business Processes

• Enterprise risk management (ERM)
• Internal controls
• Business processes

15-25% Economics

• Economic and business cycles – measures and indicators
• Market influences on business
• Financial risk management

11-21% Financial Management

• Capital structure
• Working capital
• Financial valuation methods and decision models

15-25% Information Technology (IT)

• Understanding of information technology (IT)
• Risk associated with IT
• Controls that respond to risk associated with IT
• Data management and relationships

15-25% Operations Management

• Financial and non-financial measures of performance management
• Cost accounting
• Process management
• Planning techniques

BEC CPA Exam

The business environment and concepts (bec) section of the cpa exam is all about testing your understanding of the business environment as it relates to the work certified public accountants (cpas) do. it covers knowledge and skills in enterprise risk management, business processes, economics, financial management, information technology, and operations management..

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How to Pass the BEC CPA Exam

Tips for passing the bec cpa exam, bec cpa exam format.

• Frequently Asked Questions (FAQs)

Here we’ll go over a full review of the BEC exam including exam content, format, questions, and scoring and how to study for the BEC CPA exam to pass on your first try.

BEC CPA Exam Quick Facts

• BEC stands for Business Environment and Concepts.
• The BEC exam covers 5 main areas: corporate governance, economic concepts and analysis, financial management, information technology, and operations management.
• The BEC CPA exam is 4 hours long.
• There are 62 multiple-choice questions, 4 task-based simulations, and 3 written communication tasks on the BEC exam.
• BEC is the only section of the CPA exam with written communication tasks.
• The BEC CPA exam pass rate is around 60%.
• The BEC exam has the highest pass rate of all 4 CPA exam parts.

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The BEC exam is comprehensive and includes written communication tasks. Passing the exam requires having a solid study plan and sticking to it. So, let’s talk about the best study tips for the CPA BEC exam and tips for passing on your first try.

Best Way to Study for the BEC CPA Exam

Having a proper study plan can ease your anxiety when it comes to taking the CPA exam. And having a solid study plan is also what will help you master the material and pass!

Some cornerstones of a good study plan include:

• Review the CPA exam blueprints, know how long to study for the BEC section of CPA exam (hint: about 130 hours), and make a plan. This includes knowing when you will study (e.g., 2 hours every weeknight, 8 hours every weekend) and what you will study (i.e., which subjects).
• You will have 4 hours to take the BEC exam. Time yourself as you work through different question types and create a plan for how long you will spend on each testlet on exam day.
• There’s no better way to test your readiness and identify your weak spots than taking practice exams!

You can also always take the guess work out of studying for the BEC exam by using a CPA Review Course. Most CPA exam test prep providers, like Wiley CPA , will give you a customized study plan and access to a lot of helpful study materials like video lessons and practice exams .

Study with the most popular CPA BEC Test Bank on the market with full CPA practice exams, 6,000+ sample CPA questions, and much more.

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In addition to creating a study plan, there are a few other BEC CPA exam tips you can use to pass your first time.

Allocate Your Time Based on Your Writing Skills

BEC is the only section of the exam that tests your writing skills, so make a point to know how much time you need to complete writing tasks. Some people can bust out memos and letters quickly, while others need a bit more time to organize their thoughts.

Either way, a good starting place is to aim to complete written communication tasks (WCTs) in 25 minutes or less. WCTs are tested last on the BEC exam, so make sure you allot enough time for them.

Boost your review with detailed text that helps you identify and master specific topics that you may need additional reinforcement on to pass the BEC exam.

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Take the BEC Exam First or Last

There are a few steps you’ll need to go through to apply for the CPA exam .

The BEC exam includes material from the other 3 exam parts, so that makes it a good section to take either first or last. Taking it first means you have a working knowledge of the material covered on the other exams before you take them.

And taking it last means you have already mastered and been tested on material from the other three exams, perhaps making studying easier and also giving you a better chance of passing your first time. Taking the BEC exam first or last is a personal decision, but most CPA candidates do take it last.

Take CPA BEC Exam Practice Exams

Taking practice exams is a crucial step in helping you pass the real CPA exam. Practice exams help you test your knowledge, apply your skills, understand your strengths and weaknesses, build endurance, practice your time management, and more.

And mock exams that mimic the exam interface will help you become familiar with the look and feel of the real CPA exam and help ease your anxiety on test day since you know what to expect. Some practice exams will even contain past BEC CPA exam released questions.

Are you ready to take the BEC exam? Sign up for Wiley’s Free CPA Practice Exam and see where you stand.

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Set Yourself up for Success

Studying for and taking the CPA exam is no small task, so taking care of yourself is crucial to ensuring you make it past the finish line. This means making sure you are getting adequate rest, eating well, staying hydrated, and getting some movement in throughout the day.

You will have to make some short-term sacrifices in order to earn your CPA license, but that doesn’t mean you should abandon basic forms of self-care. Set yourself up for success by taking care of yourself—you’ve got this!

BEC CPA Exam Content

So, what is on the BEC CPA exam?

There are 5 main content areas tested on the BEC exam and each subject is tested to varying degrees.

• Area I: Enterprise Risk Management, Internal Controls, and Business Processes 20-30%
• Area II: Economics 15-25%
• Area III: Financial Management 10-20%
• Area IV: Information Technology 15-25%
• Area V: Operations Management 15-25%

These topics are meant to cover fundamental business concepts and prepare CPA candidates to understand the business environment that their clients operate in. It also prepares CPAs to evaluate the impact of that environment on professional services provided to clients.

Within these topics, Business Environment and Concepts CPA exam questions will test on capital budgeting and project evaluation, all kinds of costs including direct, indirect, joint and separate costs, foreign currency, liquidity vs. solvency, outsourcing, financial risk management, enterprise risk management, business processes, business cycles, planning techniques, capital structure, working capital, cost accounting, variance analysis, and more.

The BEC exam also tests the candidate’s ability to work with information technology, as it is becoming an increasingly important aspect of accounting.

Candidates will be graded on their ability to demonstrate skills in remembering and understanding, application, and analysis in the following percentages.

• Level I: Remembering and Understanding 10-20%
• Level II: Application 50-60%
• Level III: Analysis 25-30%

The BEC CPA exam structure will start with a welcome message and general information. It will then continue into the actual exam that is divided into 5 testlets.

• Section 1: Welcome and Launch Code
• Section 2: Confidentiality and Section Information
• Testlet 1: 31 Multiple-Choice Questions
• Testlet 2: 31 Multiple-Choice Questions
• Testlet 3: 2 Task-Based Simulations
• Testlet 4: 2 Task-Based Simulations
• Testlet 5: 3 Written Communication Tasks

Between Testlet 3 and Testlet 4, there is a 15-minute break that does not count towards your 4 hours of total testing time.

MCQ (Multiple-Choice Questions)

Multiple-choice questions will be presented as a couple sentences or a short paragraph asking a question. You will then have 4 answers to choose from.

The first MCQ testlet on the BEC exam is of ‘medium’ difficulty overall. If you do well on this first testlet, your second MCQ testlet will have questions that are, on average, more difficult. But if you don’t do well on the first MCQ testlet, the second testlet will remain at ‘medium’ average difficulty.

It is not a disadvantage to get the harder second MCQ testlet because correct answers to difficult questions are worth more points than correct answers to easier questions. And you are not penalized for wrong answers.

TBS (Task-Based Simulations)

Task-based simulations are multiple-part problems that test how you would respond in certain scenarios. The answer format varies, and it could involve fill-in-the-blank, matching, research, journal entries, or another answer format. You will always have to type in or select your answer, and practicing many TBSs will help you become comfortable with the variety of answer formats.

Written Communication Tasks

Written communication tasks (WCTs) are unique to the BEC exam, so you won’t see this type of question on AUD, FAR, or REG.

WCTs are written response questions that will require you to address a scenario with a letter or memo. They are meant to test your writing skills and not necessarily your understanding of the presented topic.

In general, your WCTs will be graded on how well you organize your response, develop your points, and appropriately express yourself in a professional way. A good WCT answer will clearly introduce, discuss, and conclude the topic, it will be succinct with appropriate detail and examples and will be written with proper sentences and correct grammar.

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BEC CPA Exam Time

You will have a total of 4 hours to complete each part of the CPA exam, including the BEC section of the exam.

There are 62 MCQs, 4 TBSs, and 3 WCTs on the BEC exam that you will need to get through within the allotted time. These 69 questions are divided into 5 testlets, so it’s a good idea to have a personal time management goal for each testlet. Practice exams are a great way to time yourself to make sure you’ll keep up a good pace on exam day.

A good starting place is dividing the exam into 3 different 1-hour-and-15-minute blocks: 1 hour and 15 minutes for the two MCQ testlets, 1 hour and 15 minutes for the 2 TBS testlets, and 1 hour and 15 minutes for the WCT testlet. This gives you 15 minutes of wiggle room, and you can add or subtract time to your plan based on how quickly you get through the different question types on your practice exams.

BEC CPA Exam Scoring

Each section of the CPA exam is scored within a range from 0 to 99. And the minimum passing score is 75. This is not to be confused with a percentage, as your score is based on a weighted combination of your MCQ, TBS, and WCT scores. You can get less than 75% of the questions right and still pass the exam. And it’s also important to note that your grade will not be curved.

For BEC, MCQs make up 50% of your score, TBSs make up 35%, and the WCTSs make up the remaining 15%.

BEC Exam Scoring by Question Type

When to Take the BEC CPA Exam

There are two main strategies to consider as you choose when to take on the BEC section of the CPA exam.

Taking BEC First – Some candidates take BEC first so they can get an early win (as BEC has the highest pass rate) and be exposed to some of the material that might appear on later exams.

Taking BEC Last – Most candidates choose to take BEC last. Since it’s comprehensive and includes material cited in the other 3 exams, taking it last means you have already demonstrated your mastery of a lot of material and your test-taking skills have been perfected. Another reason to take BEC last is because it has the highest pass rate. Seeing as you need to pass all 4 exams in an 18-month window, saving the “easiest” for last can help if you are approaching the end of that window.

What Are the Average BEC Exam Pass Rates?

Average pass rates for the BEC exam hover around 60%. In 2021 the average pass rate was 62.84%, and in 2020 and 2019 the pass rate was 65.56% and 59.98% respectively.

BEC consistently has the highest pass rates of all 4 CPA exam sections. This could be because it’s straight-forward, covers the least amount of material, and includes less task-based simulations in exchange for written communication tasks. In addition, most CPA candidates take the BEC exam last and benefit from being exposed to some of the subject matter in other sections of the exam.

2019 – 2021 BEC Exam Pass Rates

Wiley CPA Review Course

BEC may have the highest pass rate, but you still need a robust study plan in place to master the material and be part of the 60% that pass. Many CPA candidates choose to take the guesswork out of studying by using a CPA exam review course. Wiley’s course is specifically designed to help you gain a deep understanding of the material all while fitting into your busy schedule. Time management tools that you get in your Wiley CPA course include:

• customized exam planner
• bite-sized lessons
• adaptive review

These resources help you stay motivated , avoid procrastination , and save time by making your study plan manageable and efficient. So, reduce your stress and anxiety surrounding preparing for BEC, and enlist the help of the best CPA test prep provider on the market.

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CPA BEC Exam – Frequently Asked Questions (FAQs)

Have some lingering questions about the BEC exam? Here are quick answers to some frequently asked questions about this CPA exam section.

How many questions are on the BEC CPA exam?

• The BEC exam has 69 questions total, with 62 multiple-choice questions, 4 multiple-part task-based simulations, and 3 written communication tasks.

How hard is the BEC CPA exam?

• The BEC exam is considered the “easiest” of the 4 CPA exam sections, but it’s still not a walk in the park. It will require demonstration of advanced knowledge and skills and is the only exam section that tests writing ability.

Why does the AICPA include pretest questions on the BEC CPA exam?

• Pretest questions help the AICPA improve the CPA exam. Including them in the current CPA exam allows the AICPA to evaluate the difficulty level of the questions and if they are suitable for upcoming exams.

Can I receive partial credit on task-based simulations (TBSs)?

• Yes, it’s possible to receive partial credit on task-based simulations. If there are multiple parts to a TBS question and you answer some but not all of them correctly, you will get partial credit.

How is CPA BEC graded?

• BEC is graded with a weighted combination of your scores on the different question types. 50% of your BEC score comes from the multiple-choice questions, 35% from task-based simulations, and 15% from written communication tasks.

How many hours should you study for the BEC exam?

• Experts recommend studying for roughly 130 hours to adequately prepare for the BEC exam. However, everyone is different, and you may need to allocate more or less time studying based on your strengths and weaknesses.

What is the pass rate for the BEC CPA exam?

• The pass rate for BEC hovers around 60%.

Related Articles

CPA Exam Sections Overview

FAR CPA Exam Section

BEC CPA Exam Section

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BEC CPA Exam Study Tips | Section Format, Structure, Topics Covered

The 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. Hence, 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. Additionally, 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.

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BEC CPA Exam Format and Structure

BEC starts with 2 MCQ testlets. Each testlet has 31 exam questions. Next, the third testlet includes two task-based simulations . 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 Section Format

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. However, 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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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.

Task-Based Simulations

How many BEC Task-Based Simulations are there? There are 4 task-based simulations with 3 work communication (WCs) based tasks. 3 of the task-based simulations are operational and 1 is pretest. For the WCs, 2 are operational and 1 is pretest.

Testlet and Simulation Time Length

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 count for half of a test-takers grade. The TBSs and the work communication portion each make up the other half of the grade. Most simulations and Work Communications are graded via computer by special software on the basis of structure or how ideas are arranged, development or how the candidate uses evidence and examples, and expression or how well English in a business context is used like capitalization, punctuation, and spelling.

MCQ and Simulation Grading Percentage

What Percentage of the Grade is Given to MCQ and Simulations? In short, 50% of the grade comes from the MCQs, 35% comes from the TBSs, and the 15% remaining belongs to the WCs.

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 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. Also, brush up on your Econ 101 and 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. So, 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. For instance, 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

• AUD CPA Exam
• FAR CPA Exam
• REG CPA Exam
• Overview of All Four Parts

Do You have the Right CPA Review Course?

Have you started studying yet or did you fail BEC once? Either way, 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. Check it out.

• See the Top CPA Review Courses

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

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BEC CPA Exam: Ultimate 2023 CPA BEC Guide to Business Environment and Concepts

• By Stephanie Ng
• / 14 COMMENTS

Please note: The CPA Exam changed in 2024 , and the BEC section was eliminated by the CPA Discipline sections . However, we have decided to keep this post about BEC for historical purposes.

The process of earning the Certified Public Accountant (CPA) license involves passing the BEC CPA Exam. The CPA Exam has 4 different sections, and one of them is Business Environment and Concepts (BEC). To pass BEC CPA Exam, you must know the content, pass rates, questions, format, difficulty, structure, timing, and more. You also need to know how long does it take to study for BEC, since BEC has question types not found anywhere else. Nevertheless, even though the BEC exam length is the same as the other CPA sections, it has the highest pass rate. But don’t be nervous about the CPA BEC format—just use this BEC exam breakdown to beat BEC!

Table of Contents

Introduction to the bec cpa exam section, bec cpa exam section content, cpa bec exam pass rates and reputation, types of bec cpa exam questions, bec cpa exam format, difficulty levels of business environment and concepts on the cpa exam, testing process for the cpa bec exam, structure of the cpa bec exam, time management for the bec cpa exam section, bec cpa exam section testing windows and scheduling, cpa bec exam passing score and grading, bec cpa exam section study time, bec cpa exam tips, study advice for the cpa bec exam, more help for the cpa exam sections.

As we learn in the AICPA BEC CPA Exam Blueprints, the BEC CPA Exam section covers the knowledge of the general business environment and business concepts that candidates must know to understand the underlying business reasons for and accounting implications of business transactions. BEC also assesses candidates for the skills needed to apply that knowledge in performing financial statements, audit and attestation engagements, and other functions normally performed by CPAs that affect the public interest.

Now, many candidates find the CPA BEC exam to be the easiest (or rather, least difficult) of the four exam sections. With my background in economics, I also found BEC to be a less stressful CPA Exam section. However, if you are fresh out of college or are unfamiliar with real business operations, you cannot afford to underestimate BEC.

*  Note : The CPA Exam is changing next year, and BEC will be replaced with new sections! Therefore, I’ve included information about what will replace BEC in 2024 at the end of the post. I also have a guide to the 2024 CPA Exam changes .

Again, the BEC blueprint focuses on business. In five content areas, BEC addresses audit, attest, accounting, and review services, financial reporting, tax preparation, and other professional responsibilities of CPAs. This table outlines the CPA BEC exam content for you.

CPA Exam BEC Section Content

2021 vs 2022 vs 2023 blueprints.

You should also be aware that the AICPA occasionally updates the content tested on the CPA Exam. These alterations keep the exam in line with the skills needed by a newly licensed CPA.

For example, the CPA Exam Blueprints changed on July 1, 2021. Before making these updates, the AICPA first worked with professionals in the field to figure out how the roles of newly licensed CPAs are changing. They decided that while most of the exam content was still needed, some were outdated and needed to be removed. The differences between IFRS and U.S. GAAP, for instance, were deleted since newly licensed CPAs no longer deal with that information. Additionally, other new topics were included in the Blueprints for the first time, such as understanding business processes and identifying risks.

A note about the BEC Blueprint for 2020 vs. 2021-2022 and 2023

I want to answer a common question about the BEC Blueprints. CPA candidates sometimes ask if the BEC exam 2020 Blueprints are the same as the ones for 2021, 2022, and 2023. I think the confusion is because the current Blueprints are technically the 2020 Blueprints that have been updated for 2021. (The BEC exam format for 2020 is the same as the BEC exam format for 2022 and 2023, too.)

Therefore, the topics for the CPA Exam BEC content areas as updated for 2023 include:

Area I: Enterprise Risk Management, Internal Controls, and Business Processes

• Recalling concepts from and applying enterprise risk management
• Recalling concepts from and applying internal controls
• Recalling and applying key corporate governance provisions of the Sarbanes-Oxley Act of 2002
• Describing the types and purposes of accounting and financial reporting information systems and related tools and software
• Identifying aspects of an entity’s manual and automated business processes and controls
• Analyzing the flow of transactions to identify the risks in key business processes

Area II: Economic Concepts and Analysis

• Understanding business cycles and economic indicators and explaining the impact of government intervention in a market
• Quantifying the effect of changes in economic conditions on an entity’s products
• Determining the business reasons for, and the underlying economic substance of, transactions and their accounting implications
• Measuring financial risks to a business and the effect of implementing mitigating strategies

Area III: Financial Management

• Assessing the factors influencing a company’s capital structure, such as risk, leverage, cost of capital, growth rate, profitability, asset structure, and loan covenants
• Calculating metrics associated with the components of working capital, such as current ratio, quick ratio, cash conversion cycle, and turnover ratios, to determine the impact of business decisions on working capital
• Understanding commonly used financial valuation and decision models and applying that knowledge to assess assumptions, calculate the value of assets, and compare investment alternatives

Area IV: Information Technology

• Understanding the role of IT and systems in supporting an entity’s overall vision, strategy, and business objectives
• Identifying IT-related risks associated with an entity’s systems and processes, such as change management and information security, including cyber risks and risks introduced by relationships with third parties
• Identifying application and IT general control activities, whether manual, IT-dependent or automated, that are responsive to IT-related risks, such as access and authorization controls and business resiliency plans
• Obtaining and transforming data to prepare it for data analytics to support business decisions

Area V: Operations Management

• Understanding business operations and use of quality control initiatives and performance measures to improve operations
• Applications of cost accounting concepts and use of variance analysis techniques
• Utilizing budgeting and forecasting techniques to monitor progress and enhance accountability

At this moment, the BEC CPA Exam pass rates are, quite simply, the best of the best. BEC achieved some record-breaking pass rates in 2018 and has basically dominated the pass rate charts for the last several years.

2017-2023 BEC CPA Exam Pass Rates

BEC rose to the top of the CPA Exam pass rates in 2011 by coming back from behind. From 2006 to 2011, BEC lived at the bottom of the pack with the lowest pass rates. Then, after the CPA Exam changed in 2011, it pulled off an unpredictable betrayal and supplanted all the other sections. Since then, BEC has never looked back but retained its top-dog position for several years straight, even though the 2022 and 2023 rates decreased somewhat from 2021.

Still, don’t think that these high pass rates mean you can cut down on your BEC study time. The BEC topics still have some tricky subjects, and you can’t take any kind of BEC cheat sheet to the test center with you. Plus, the BEC structure is unique because it’s the only exam section with essay-like questions called Written Communications. Therefore, you should still plan to study the BEC CPA exam content.

CPA BEC Exam Difficulty

So, what enabled BEC to shake its underdog status and then subsequently rule the roost for so long? Well, of all the CPA Exam sections, BEC is the least technical. What’s more, the majority of BEC tests candidates for the second-lowest skill level, “Application.” And, BEC has only included task-based simulations (TBSs) since April 2017. But BEC still only has half as many TBSs as the other exam sections (4 compared to AUD, FAR, and REG’s 8), so BEC is still half as difficult in this regard. After all, most candidates think that the TBSs are the hardest part of the CPA exam structure.

BEC also comes away with fewer multiple-choice questions (MCQs) than any other exam section, with just 62. And finally, BEC is the only section with written communications (WCs). The BEC test format has 3 WCs, and these questions comprise 15% of your score. WCs aren’t so bad as MCQs and TBSs, though. Their purpose is to prove that you can write an organized, well-developed business document containing clearly expressed correct information.

So, all of these factors work together to make BEC the least challenging  CPA Exam section  and consequently the holder of the highest CPA Exam pass rates.

The BEC CPA Exam section stands out from the other three CPA Exam sections by having one additional question type. While the other three sections only have two types of questions, the BEC exam structure has three.

The  AUD ,  FAR , and  REG  CPA Exam sections utilize just two types of questions: multiple-choice questions (MCQs) and task-based simulations (TBSs). However, BEC uses both of these question types as well as a third question type: written communications (WCs).

On the CPA BEC exam, the MCQs contribute to 50% of your total score. The TBSs account for another 35%, and the WCs add the remaining 15%.

Multiple-choice questions (MCQs):

The CPA Exam multiple-choice questions do look like the MCQs you’ve seen on other exams. However, the CPA Exam has made its versions more complicated. After all, BEC is an accounting exam. So the BEC test questions have to determine your accounting ability, despite the use of MCQs.

Furthermore, a CPA Exam MCQ (including the BEC exam questions) has three parts:

• The question stem: the question stem contains the question being asked (usually found at the end of the stem), details necessary for answering the question, and additional information.
• Correct answer choice: the 1 answer choice of the 4 provided that best responds to the question.
• The distractors: the 3 other answer choices designed to distract you from the correct answer.

Task-based simulations (TBSs):

Task-based simulations  are the CPA Exam’s version of condensed case studies. TBSs present you with real work-related situations and require you to apply your knowledge and skills to resolve those situations. For example, you may need to use the information found either in the question or in the exhibits provided to perform a calculation, fill in a series of blanks, or revise a document to finish a TBS. If you use a review course to study for the BEC exam, your BEC course should include lots of TBS examples, so you learn how to answer them.

The BEC CPA Exam sections feature one particularly important type of TBS: the Document Review Simulation (DRS). The DRS expects you to look over various resources in the process of analyzing a document.

Written Communications (WCs):

Written Communications are the only CPA Exam questions that require you to write out your response. To answer a WC, you must read a scenario and then follow the instructions to write the appropriate document relating to the scenario and give that document the proper focus. Your written response should include the correct information and be clear, complete, and professional.

Most candidates don’t struggle with Written Communications after a little preparation. Therefore, I have an entire article about how to study for the BEC Written Communications .

The AICPA has completely computerized every section of the CPA Exam. Additionally, each section contains five testlets presenting different question types. BEC has two testlets of 62 total MCQs, two testlets of four total TBSs, and one testlet of three WCs.

Format of the CPA Exam BEC Section

BEC exam format: Pretest questions

Each CPA Exam section’s total number of questions features both operational and pretest questions. However, only the operational questions affect your CPA Exam score. The pretest questions do not count in your score because the AICPA includes them to collect candidate performance data instead. The AICPA uses this information to decide whether to use the pretest questions as operational questions in future exam iterations.

Yet, while you may assign operational and pretest questions a different value, you can’t give them a different amount of attention. I say this because the operational and pretest questions are indistinguishable in each exam section. So, you really must answer all the CPA Exam questions you receive to the best of your ability.

However, the presence of BEC pretest questions shouldn’t discourage you. Rather, pretest questions should encourage you due to the fact that some of the most challenging or surprising questions you see on BEC may be pretest questions. So, if you see such a question, you shouldn’t worry about it. You should simply answer it as well as you can and move on with the hope that it was probably a pretest question and, therefore, will not influence your score.

How many pretest questions are in BEC?

The total number of BEC CPA Exam questions includes these totals for operational and pretest questions:

Format of CPA Exam BEC Questions

The AICPA makes the goal of the CPA Exam explicit: to verify that candidates have the knowledge and skills needed for a newly-licensed CPA and to represent the certification well. The AICPA ensures that the CPA Exam can fulfill this purpose by defining the difficulty of each exam section with four different levels of skill.

CPA Exam Skill Levels

(from highest to lowest)

The BEC CPA Exam section tests candidates at three of these skill levels.

CPA BEC Exam Skill Levels

According to the chart, BEC places the most weight on the Application skill level and distributes this weight across all 5 content areas. Therefore, you need to have more than just a passing familiarity with all of BEC’s content. But, at the same time, you don’t need to know the BEC material at the deepest level of knowledge.

BEC’s lack of depth makes sense because it consists mostly of MCQs, even though it has the lowest number of MCQs of all the exam sections. Furthermore, the WCs only assess you at the Application level of knowledge, and these make up 15% of your score. So, you’re left with just four TBSs to challenge you at a higher level of knowledge than Application. Consequently, many candidates don’t find BEC to be as difficult as some of the other exam sections.

Because BEC has MCQs like the other CPA Exam sections, it follows the exam-standard presentation of MCQ testlets, which is a multistage adaptive delivery model. This big term may be ambiguous, but it just means that your performance in the first MCQ testlet determines the difficulty level of the second MCQ testlet you receive.

Testlet selection

As this graphic illustrates, you’ll always receive a moderately difficult (“medium”) MCQ testlet first for any CPA Exam section. Then, if you perform well on this testlet, you’ll receive a slightly more difficult (“difficult”) MCQ testlet second. If you don’t perform very well on the medium testlet, the exam will serve you another medium MCQ testlet. The BEC test format follows this same model.

The CPA Exam uses the average difficulty of the MCQs within a testlet to determine that testlet’s difficulty level. The MCQ difficulty level exists on a numeric scale; it is not binary.

Furthermore, on the CPA Exam, you earn more points for answering a difficult question correctly than for answering an easier question correctly. Consequently, the exam won’t penalize you for receiving a more difficult MCQ testlet or let you benefit from getting two medium MCQ testlets. So although you should be aware of the BEC CPA format, don’t stress if you think you get medium testlets on exam day.

The CPA Exam follows a different system to establish TBS and WC testlet difficulty. Instead of allowing your performance to influence the difficulty, the CPA Exam predetermines the difficulty of your TBS and WC testlets. But thankfully, you can earn partial credit for your work on the TBSs and WCs you receive.

Whether you sit for BEC or any other CPA Exam section, you will have the same amount of time to finish each exam section: 4 hours (240 minutes). Plus, you’ll need to go through some additional screens at the beginning and end of the exam, and you’ll receive 15 minutes to do so. After the third testlet (first TBS testlet), you can also take advantage of a standardized 15-minute break. This optional break is the only one you can take that will pause the exam timer. Any other break you go on won’t stop the timer.

BEC CPA Exam Structure

• Welcome/enter launch code: 5 minutes
• Confidentiality/section information: 5 minutes
• Standardized break: 15 minutes
• Survey: 5 minutes

As you can see in this illustration, you are allowed to take an optional break after each testlet. But as mentioned, these breaks don’t pause the exam timer, so you’ll be taking them at your own risk.

And although the test center proctor oversees the general time monitoring for the CPA Exam, you still must manage your time so you can answer all of the questions.

Here’s one of my best BEC tips: Want to know the secret to having the best chance to pass BEC? Time management.

That’s right: You can only ensure that you answer every exam question and maximize your exam score by practicing time management. For this reason, you should definitely develop, practice, and apply your BEC time management system before you take this exam section.

BEC Exam Time Management System: Option 1

When you stick to a strict time limit of 1 minute per BEC MCQ question, you can knock out both MCQ testlets in a little more than an hour (62 minutes). You can then give yourself a predetermined amount of time to finish each TBS according to type:

• Basic TBS: 10-15 minutes
• DRS (Document Review Simulation): 20-40 minutes

Or, you can just give yourself 18 minutes for each TBS. Assigning 18 minutes to each TBS would leave you with 106 minutes for the three WCs, so you’d have about 35 minutes for each of those.

BEC Time Management System: Option 2

On the other hand, if you give yourself 1 ¼ minutes for each BEC MCQ, you’ll take as long as 78 minutes to complete the first two exam testlets. You may want to consider doing this in light of the fact that your second MCQ testlet could be harder than your first and therefore require more time to finish.

With the 162 minutes you have left, you could use 87 minutes for the two TBS testlets. This amount of time breaks down to a little less than 22 minutes per TBS.

Finally, with your remaining 75 minutes, you could give yourself 25 minutes for each WC.

In the past, candidates could only take the exam during the four annual CPA Exam testing windows:

• January 1 – March 10
• April 1 – June 10
• July 1 – September 10
• October 1 – December 10

However, as of July 2020, most jurisdictions now allow continuous testing. That is, candidates don’t have to wait for one of the windows to take the exam. A few states still don’t allow continuous testing, though. But you can check on the  status of your jurisdiction  from NABSA or the National Association of State Boards of Accountancy. ( Note:  The CPA Exam schedule will change in 2024 and will have some blackout dates. Therefore, it’s important to understand the 2024 CPA Exam changes and the future CPA Exam schedule .)

Regarding the timeline to pass the exam, you must pass all CPA Exam 4 sections within a rolling period of 30 months. Your 30 months begin as soon as you pass your first exam section. So, conveniently, you have a while to pass the other 3 sections.

If you fail to pass the remaining exam sections within this time, then your credit for your first passed section will expire. What’s more, the start date of your 30-month window will move back to the day of your earliest section pass. At this point, you’ll have to pass the section you already passed again as well as the sections you haven’t yet passed within the new 30-month timeframe. And until you accomplish this, your 30-month window will continue to restart, and you’ll continue to lose credit for your earliest passed section.

Your CPA Exam Schedule

Having weighed the pros and cons of placing each exam section at the beginning of your CPA Exam schedule, I’ve determined that starting with the most difficult section is the wisest way to go. And currently, FAR, not BEC, is the most difficult CPA Exam section.

FAR is the most difficult because it covers the most content and therefore requires the longest amount of study time. So, if you start your exam journey by passing FAR, then you won’t have to include all of that extra study time in your 30-month window. Another benefit of starting with FAR is that its content overlaps with that of AUD and BEC. Therefore, the material of AUD and BEC will look familiar when you come to it, and you won’t have to study for these two sections as long or as hard.

Recommended Placement of BEC in Your CPA Exam Schedule

So, if I don’t recommend putting BEC first on your schedule, where do I think it should go?

Honestly, I would leave BEC for last. The content relationship between AUD and FAR lends itself to placing them back-to-back. Then, because REG is fairly challenging on its own, addresses new material, and can take longer to study for, I’d drop REG in the third-place spot.

Though BEC also aligns with FAR and AUD, finishing the race with BEC isn’t a bad idea because studying for it shouldn’t take too long and will feel like going downhill. With the WCs accounting for 15% of your score, only four TBSs making an appearance, and the presence of very high BEC pass rates, you’re more likely to get that last pass you need if you end with BEC.

The passing score for every CPA Exam section, including BEC, is 75. That 75 is a scaled score, not a percentage of correct questions. The AICPA configures your scaled BEC score by taking these steps:

Using my own personal experience, the feedback from my readers, and the suggestions of CPA review course providers, I estimate that you should prepare to spend somewhere between 60-80 hours studying for BEC. Of course, that’s just an average. Therefore, your personal BEC study time could be more or less depending on your accounting background.

Remember, if you’ve already passed FAR, studying for BEC shouldn’t take you as long. But, to give yourself a better idea of how long studying for BEC will take you, you can survey BEC’s content using the  BEC CPA Exam Blueprints . The Blueprints reveal the content areas, groups, and topics you’ll see on BEC.

How many hours to study for BEC

If you want to finish BEC in a flash, you should push yourself to study for at least 20 hours a week. Then you’ll finish your review in 3-4 weeks.

Not so pressed for time in your 30-month window? Then you can slow your BEC studies down a bit by putting in 15 hours a week and concluding your review in 4-5 weeks.

If you’re lacking time in the rest of your life for BEC studying, then you can keep it to just 10 hours a week and wrap things up in 6-8 weeks.

How to pass BEC in two weeks

If you’re really ambitious and have the study time, you could even pass BEC in as little as two weeks. You would need to study 30 to 40 hours each week, which might not be manageable if you have a full-time job, too. But still, if you had a good BEC CPA study guide and were dedicated, you might be able to make it work.

My best advice for making sure you master the BEC material? Tackle the different topics one by one.

BEC CPA Exam Study Guide

BEC is a basket of miscellaneous business, economics, and financial concepts. These topics don’t relate to each other, so some candidates struggle to retain the information. To prevent yourself from succumbing to this same struggle, take on each topic one at a time.

1. Corporate Governance

Corporate governance is an important topic with connections to other CPA Exam sections such as AUD. To do well with this topic, pay special attention to the role of the Board of Directors and the Audit Committee. This topic isn’t too difficult, but questions about it can be tricky, so you need to know your stuff when it comes to corporate governance.

2. Economics

If you’ve taken an economics class, you should find the questions on the BEC CPA Exam to be pretty straightforward, as they should only cover elementary micro and macroeconomics. Yet, even if you don’t have much prior economics knowledge, the concepts shouldn’t be too difficult. In fact, you can usually use common sense to guesstimate.

Your strategy for introducing yourself to the economics concepts on the BEC exam should be to go through the textbook or video lectures fairly quickly. Next, focus your time on the practice questions. You may be surprised by how many wrong answers you may get in the beginning, but that’s just how tricky the CPA Exam can be. Hence, the low pass rates. But don’t get discouraged. Instead, know that your performance will improve once you get used to the question format.

3. Financial Management

My experience in the strategic planning department made this topic easier for me. However, I understand that people who haven’t done much financial modeling may see it as very complex.

So, the trick for taming financial management is to really understand how the calculation works. Also, don’t memorize anything more than the basic formula. If you can’t figure the basic formula out, contact the accounting professors/experts to which your review course gives you access. These professionals should be able to offer an explanation that sets the record straight for you.

4. Information Technology (IT)

IT is such a huge topic that your CPA review course can’t really get to it all. However, IT is very important in real life, as the accounting industry continues to increase the involvement of IT in its operations. Already, accountants post all journal entries into the system that generates everything from monthly statements to management reports and more. So, due to IT’s ever-rising significance, each accountant must learn how to maintain the integrity and security of this system.

While IT is not always the most interesting thing to study (I know, I’ve been there, and the reading took forever…), it’s important to understand how IT impacts the finance and accounting industry. In fact, in the 2021 Blueprints, the CPA Exam added more coverage of technology’s impact on business environments, data management, and having a data-driven mindset. But still, you can do well with this material after studying the material in your review course and then focusing your time on the practice questions.

Do you need an information technology CPA course?

You don’t need to be a technology whiz to pass the CPA Exam. However, since all of Area IV of the BEC blueprints is devoted to information technology, you can’t be totally ignorant about it, either. Therefore, if you look through the BEC CPA exam content and are lost, an information technology CPA class wouldn’t hurt.

The easiest way to find an information technology CPA class might be right from your BEC review course. After all, some of the best CPA courses—like Becker—now include access to live (or live online) classroom-style classes. And the topics run the whole gamut of the CPA Exam, including information technology.

5. Strategic Planning and Operational Management (Cost Accounting)

You may have learned about cost accounting in college. But if you didn’t, then this BEC topic may be challenging for you. In fact, you may need extra help to get a handle on cost accounting, so don’t be afraid to call on the instructors who really understand the concepts behind it.

I must confess: I think I still don’t really get cost accounting. But at the time, I understood it well enough to pass the BEC exam. If you really can’t figure cost accounting out, work extra hard on understanding the rest of the BEC content, so you can still pass.

Along with taking the above steps to get a solid grasp on the biggest BEC topics, you should follow these additional CPA BEC study tips to ensure exam success.

1. Do NOT underestimate BEC.

By bracing themselves for the worst, some candidates pass the other three exam sections on the first try. But then, they don’t put as much effort into BEC and get stuck on it for quite some time. It is easier for most candidates but not all candidates. So, don’t assume that passing BEC won’t still take some effort.

Therefore, one of my best BEC exam tips is simply this: Study!

2. Strengthen your weak areas.

To strengthen your weak areas, you’ll need to watch all the video lectures and read all of the chapters in your BEC CPA Exam review course about that content. You must also work through all of the practice questions that ask about those topics.

Basically, you can’t skimp on studying when it comes to your weak areas, or you won’t score as well on BEC as you want. It doesn’t matter how many BEC CPA tips I give you in the end; you just need to study the content.

3. Don’t give up.

If you find BEC to be fairly difficult when everyone else you know thought it was a breeze, don’t panic. BEC has had its fair share of pretty low passing rates. And it’s not meant to be a walk in the park.

BEC’s content is a bit more varied than the content of some of the other exam sections. Consequently, you may find an area or two in which understanding doesn’t come naturally to you. And that really is okay. As long as you stick with it and give the hard parts the attention they need to become easy, you can pass.

4. Prepare for the Written Communications.

Writing a business memo might not seem as bad as working through a DRS, but you still can’t wing your responses to the WCs. Instead, you need to practice answering them to ensure you have a plan.

Once you’ve read the question, make note of each requirement. Then, create a quick little outline that addresses each requirement. Your main goal is to stay on topic and avoid providing illegal advice. Your second goal is to provide ample evidence for all of your claims. So, fill the outline in with all the important information. Next, add the final components and finish the formatting.

After you’ve completed your draft, edit it for grammar, punctuation, word choice, and relevance. Also, confirm that you’ve said everything you could about the topic. If something else comes to mind, add it.

Unless you practice the process of crafting a well-written and well-thought-out WC, you’ll miss out on an easy 15% of your BEC score.

How to Study for the BEC CPA Exam

The easiest way to study for BEC is to use a BEC CPA course. After all, as I’ve already mentioned, the BEC CPA test covers a lot of material. Therefore, if you just download the BEC AICPA Blueprints or only download an online BEC study guide or BEC formulas, you might not get the full scope of the content to study.

However, a good BEC CPA review course will break down the topics and teach you concepts you don’t know. Although they are a financial investment, a BEC CPA exam review course is the best way to pass this section.

What’s the best BEC CPA review?

The “best” CPA BEC course is one that fits your learning style. For instance, if you liked your accounting lectures in college, you might enjoy a course with good video lectures. Or, if you like to take notes in your textbook (I personally love a good highlighter), you’ll want a course that includes hard-copy textbooks. Likewise, some people need some extra attention, and several BEC courses now include tutoring services, too.

In general, though, a good BEC CPA review will include:

• A BEC study guide, study notes, or textbooks.
• Plenty of BEC practice questions, including MCQs, TBSs, and WCs.
• Audio or video lectures that teach the BEC exam
• At least one full-length sample BEC test. It should be timed, too, so you can get comfortable with the BEC time

For example, among the best CPA review courses on the market, Becker CPA and Surgent CPA have top-rated BEC reviews, too. So if you’re looking for how to pass the BEC CPA exam, check out those courses.

2024 CPA Exam Changes and BEC

If you haven’t heard yet, the CPA Exam is changing in 2024 in a fairly substantial way. The exam content is updated from year-to-year to reflect new tax laws and accounting standards. However, in 2024, the exam format is being altered, too. Basically, NASBA and the AICPA have announced their plans for the “CPA Evolution” initiative to overhaul the CPA Exam. This initiative will:

• Revise the Uniform CPA Examination Blueprints
• Launch a new CPA Exam in January 2024
• Change the CPA Exam format to a “Core-Plus-Discipline Model”

In a nutshell, the revised exam should better test candidates’ abilities to be newly licensed CPAs. The new exam will still have four parts, but they are a little different from the 2023 CPA Exam format.

• The CPA Exam will still address the core concepts of accounting, auditing, tax, and technology just as it does now.
• Candidates will have to demonstrate deeper knowledge in one specific discipline of their choice from the following list: a) business reporting and analysis, b) information systems and controls, or c) tax compliance and planning.

How Will the 2024 CPA Exam Changes Affect BEC?

Basically, the 2024 CPA Exam won’t include a BEC section. Instead, candidates will have to pass 3 “core” sections and 1 “discipline” section of their choice:

• 3 core sections that all candidates will take: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)
• Candidates must also choose 1 discipline section: Business analysis and reporting (BAR), Information systems and controls (ISC), and Tax compliance and planning (TCP)

2024 CPA Exam Syllabus – Discipline Sections

In 2024, the BEC section will be replaced by the “discipline” sections of Business analysis and reporting (BAR), Information systems and controls (ISC), and Tax compliance and planning (TCP). CPA candidates don’t have to take all of these sections; instead, they can choose the section that best fits their career plans.

Here’s a run-down of the syllabus for the 2024 CPA Exam discipline sections:

Area I: Business Analysis

• Financial statement analysis
• Non-financial and non-GAAP measures of performance
• Managerial and cost accounting
• Budgeting, forecasting, and projection
• Capital structure
• Investment alternatives using financial valuation decision models
• Risk management
• Economic and market influences on business

Area II: Technical Accounting and Reporting

• Indefinite-lived intangible assets, including goodwill
• Internally developed software
• Revenue recognition
• Stock compensation (share-bared payments)
• Research and development costs
• Business combinations
• Consolidated financial statements
• Derivatives and hedge accounting
• Public company reporting topics
• Financial statements of employee benefit plans

Area III: State and Local Governments

• Government-wide financial statements
• Governmental funds financial statements
• Proprietary funds financial statements
• Fiduciary funds financial statements
• Notes to financial statements
• Management’s discussion and analysis
• Budgetary comparison reporting
• Required supplementary information (RSI) other than management’s discussion and analysis
• Financial reporting entity, including blended and discrete component units
• Net position and components thereof
• Fund balances and components thereof
• Capital assets and infrastructure assets
• General and proprietary long-term liabilities
• Intern activity, including transfers
• Nonexchange revenue transactions
• Expenditures and expenses
• Budgetary accounting and encumbrances

Area I: Information Systems and Data Management

• IT Infrastructure
• Enterprise and accounting information systems
• Availability
• Change management
• Data management

Area II: Security, Confidentiality, and Privacy

• Regulations, standards, and frameworks
• Threats and attacks
• Confidentiality and privacy
• Incident response

Area III: Considerations for System and Organization Controls (SOC) Engagements

• Considerations specific to planning and performing a SOC engagement
• Considerations specific to reporting on a SOC engagement

Area I: Tax Compliance and Planning for Individuals and Personal Financial Planning (30-40%)

• Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income, and estimated taxes
• Compliance for passive activity and at-risk limitations (excluding tax credit implications)
• Gift taxation compliance and planning
• Personal financial planning for individuals

Area II: Entity Tax Compliance

• Net operating and capital loss utilization
• Transactions between a shareholder and a C corporation (contributions to and distributions from a corporation and loans)
• Consolidated tax returns
• International tax issues
• Basis of shareholder’s interest
• Transactions between a shareholder and an S corporation (contributions to and distributions from a corporation)
• Partnerships
• Tax-exempt organizations

Area III: Entity Tax Planning

• Formation and liquidation of business entities
• Tax planning for C corporations
• Tax planning for S corporations
• Tax planning for partnerships

Area III: Property Transactions

• Nontaxable disposition of assets
• Amount and character of gains and losses on asset disposition and netting process
• Related party transactions, including imputed interest

Why You Should Take the Exam Now Before the 2024 CPA Exam Changes

Moreover, if you’ve been on the fence about applying for the CPA Exam , now is the time. After all, I can’t imagine that the 2024 exam changes are going to make the exam easier. In fact, the opposite is probably true, and the post-2024 CPA Exam might actually be more difficult than the current one.

BEC Study Tips and FAQs

What is the bec section of the cpa exam.

BEC—or Business Environment and Concepts—is one section of the 4-part CPA exam structure. The other sections include AUD (Auditing), FAR (Financial Accounting and Reporting), and REG (Regulation).

What is on the BEC CPA Exam?

The BEC accounting exam tests your knowledge and skills in audit, attest, accounting, and review services. The BEC CPA Exam format also has content that addresses financial reporting, tax preparation, and other professional services.

How many hours to study for the BEC CPA exam?

If you’re wondering how long to study for BEC, that really depends on your education and background. However, the average CPA candidate studies about 60-80 hours studying for the BEC exam, while the total CPA Exam study time (for all four sections) is about 330-440 hours.

Is BEC hard? What is the BEC CPA Exam pass rate?

The BEC section has the highest CPA Exam pass rates among the four parts. In 2022, the BEC CPA Exam pass rate was 59.68%. Regardless, over the last several years, the average BEC pass rate has fluctuated between 52% and 65%.

What’s the number of BEC CPA exam questions?

The BEC exam has 62 multiple-choice questions, 4 task-based simulations, and 3 written communications.

Where can I find a BEC CPA Exam cheat sheet?

First of all, remember that you can’t take any papers or notes into the CPA Exam testing room, and that includes a BEC formula cheat sheet. Therefore, you should have an understanding of the BEC formulas before exam day.

BEC really isn’t as bad as some of the other CPA Exam sections, but you still need to put time and effort into passing it. Therefore, you must prepare for BEC by using the right CPA review course. You can find the best CPA review course for you in my comparison of the most popular options. Then, you can use my great CPA review course discounts to save big on your BEC CPA Exam prep.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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14 comments

• Creator Topic

Should I be concerned about the BEC essays? I sometimes use long sentence structures and lots of transition phrases. I heard it was graded by computer.

• Author Replies

Apparently, this template does wonders for everyone.

thats interesting as the Becker examples don't have the Dear at the beginning and Regards at the end. That is pretty much what I got from looking at Becker. I am trying not to memorize as if I see something completely out of the ordinary I will freak out.

I understand having a beginning (basically restating the premise), the middle and the end. I am glad I looked at Becker and I didn't know that I would have to address them

plus this template says 3 topics but I would say that some will only have two paragraphs. I just need to make sure I have enough time and I am not rushing.

Its always the last part, right?

I scored higher than others in my essay questions – I focused on using keywords most of all, and of course grammar. Just make sure you use the right keywords and it should be fine.

@JamesBryson- Stop advertising.

Yep, I'll just get Essay Dune to write my essays in the middle of the BEC exam. thanks, man. That's helpful.

Something I thought of after I left the BEC test was that I did not begin and end each essay with “Dear” and “Sincerely, CPA candidate”…or words to that affect. Based on my score I would say it doesn't matter too much, but who knows…it could make a difference in borderline score scenarios.

i took the exam this morning and I think it went well. I took it towards the beginning of the new exam period as the last scores were released at the end of February. That is a wise move, right?

Everyone takes the same exam as it is uniform, so everyone gets the same essays?

I am glad I took it early because if you take it towards the end of the period, do you have to have a higher score to pass? as its hard to prove that someone knew the questions beforehand. I am sure some people will tell their friends. The easy topics weren't difficult, the ones on Becker were much harder.

There was one MCQ that was not in Becker but I looked it up after and still got it right so hopefully that bolds well for me.

No. Timing of when you take the exams is completely irrelevant to your passing chances.

but the exam is uniform, meaning everyone has the same essays?

A uniform exam does not mean that questions are the same from exam to exam. It means that the exam is a test of the fundamentals of a topic or area in which your scores can be transferred to other jurisdictions. CPA exam requirements vary state by state, but one thing they all have in common is that everyone has to take the CPA exam. That means it's uniform, not that the questions are all the same.

Honestly i wouldnt worry too much about the essays. Just pretend you are writing an email at work and you will be fine. It is only 15% of your grade so focus more on the SIMs and MCQs.

Speaking of the essays – the AICPA practice exam doesn't show you the correct answers for the two WC's?

When I had to write a BEC essay, I didn't worry at all. After all, I had several resources that could definitely help me. Here are some of them: grammarly, papersowl. Thanks to these resources, I can easily check my essay for grammatical errors or just use the rewrite my essay service. It is very convenient and simple. And I'm always confident in the quality of my own essay. And that's all I need for a quality essay, which is written independently.

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