CPA BEC section covers business environment in general, and its core concepts. In the CPA BEC exam,
candidates are given foundational grounding in accounting and are exposed to underlying reasons for
accounting implications. The CPA BEC section will help candidates to move one step further in business
knowledge and help them apply the knowledge in real-world scenarios.
CPA BEC Syllabus encompasses economic concepts, financial management, information systems and
communications, strategic planning and operations management. You will be tested to determine different
business strategies with your knowledge in strategic planning and market risks. BEC also involves
making financial decisions, forecasting trends in the market, and understanding internet’s implication in
- Corporate Governance (16% – 20%)
- Economic Concepts and Analysis (16% – 20%)
- Financial Management (19% – 23%)
- Information Systems and Communications (15% – 19%)
- Strategic Planning (10% – 14%)
- Operations Management (12% – 16%)
Download: CPA BEC syllabus (download link here)
Thankfully, BEC is one of the easiest exams, since it is the shortest, comprising of 62 multiple choice questions, 4 task-based simulations, and 3 written communications tasks. The BEC passing rates have only marked improvement in the recent years, because of its easy aspects. However, before you take BEC for granted and underestimate the difficulty of this section, candidates are recommended to consider this exam as important as other sections given the breadth of the material.