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CPA BEC pass rate analysis

The BEC section of CPA covers knowledge of general business environment and business concepts that candidates need to know in order to understand the business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge. Check out the BEC syllabus to know more This section requires quick-thinking application skills about generalized business concepts. Students who excelled in their economics and finance classes tend to score better on this portion than others It is considered as the easiest exam among the 4 sections of CPA.

CPA BECPass rate analysis:

The average cumulative pass rate of BEC for the period 2006 – 2013 at 48.66% is greater than the average cumulative pass rate of other sections in the same period.The cumulative pass rate in 2013 alone stands highest than any previously recorded pass rate at 55.83%.

The BEC pass rate in the Q3 is consistently greater than the other three quarters with an average pass rate of 51.79% andQ2is closest to the Q3 with an average pass rate of 49.02%. The average pass rate is the lowest for the Q1 at 46.24% followed by Q4 at 47%.

Year 2006 2007 2008 2009 2010 2011 2012 2013 Average Pass rate
First Quarter 41.88% 43.84% 46.94% 46.23% 46.59% 42.32% 48.63% 53.47% 46.24%
Second Quarter 43.36% 48.08% 47.60% 48.62% 48.88% 46.48% 53.17% 55.95% 49.02%
Third Quarter 46.27% 47.13% 49.60% 52.27% 50.79% 52.06% 57.63% 58.54% 51.79%
Fourth Quarter 43.21% 46.69% 45.76% 45.65% 44.27% 45.44% 50.57% 54.44% 47.00%
Cumulative 43.81% 46.56% 47.49% 48.34% 47.29% 47.13% 52.83% 55.83% 48.66%

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