We're so confident of our products that we provide no hassle product exchange.
For more info read reference
AICPA BEC Exam Overview:
| Certification Vendor: | AICPA |
|---|---|
| Exam Name: | Business Environment and Concepts |
| Exam Number: | BEC |
| Exam Price: | $200–$350 USD (varies by jurisdiction) |
| Available Languages: | English |
| Exam Duration: | 240 minutes |
| Passing Score: | 75 (scaled 0–99) |
| Real Exam Qty: | 62 MCQs + 4 TBS + 3 Written Communication tasks |
| Certificate Validity Period: | 30 months from passing first section |
| Related Certifications: | Uniform CPA Examination |
| Exam Format: | Task-Based Simulations (TBS), Multiple Choice Questions (MCQ), Written Communication Tasks |
| Recommended Training: | AICPA CPA Exam Resources |
| Exam Registration: | Prometric Scheduling NASBA CPA Exam Registration |
| Sample Questions: | AICPA BEC Sample Questions |
| Exam Way: | In-person at Prometric test centers; online proctoring not available |
| Pre Condition: | Bachelor's degree + 120–150 college credit hours (including accounting/business coursework); eligibility determined by state board of accountancy |
| Official Syllabus URL: | https://www.aicpa.org/becomeacpa/cpaexam/exam-blueprints/bec.html |
What is the duration, language, and format of the AICPA BEC: CPA Business Environment and Concepts Exam
- Format: Multiple choice, Task-based simulations, research prompts
- Passing score: 75
- Duration of Exam: 4 hours
- Language of Exam: English
AICPA BEC Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Management | 11–21% | - Cost of capital and financing - Capital budgeting and valuation - Financial risk management - Working capital management |
| Topic 2: Information Technology | 15–25% | - IT governance and controls - Emerging technologies and business use - System development and maintenance - Cybersecurity and data management |
| Topic 3: Operations Management | 15–25% | - Performance measurement and management - Planning and budgeting techniques - Cost accounting and variance analysis - Process improvement and quality control |
| Topic 4: Corporate Governance | 17–27% | - Internal control framework (COSO, ERM) - Risk assessment and management - Governance policies and procedures - Business processes and internal controls |
| Topic 5: Economic Concepts and Analysis | 17–27% | - Economic effects on business strategy - Macroeconomics and business cycles - Microeconomics and market structures - Global economy and foreign exchange |
By Leila
