BEC

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CPA Exam Review Business Environment and Concepts (BEC)

CPA BEC Exam

CPA BEC Exam is known as Business Environment and Concepts. There are five sections in BEC CPA Exam.

  1. Section A – Enterprise Risk Management, Internal Controls and Business Processes – 20 to 30% weightage 
  2. Section B – Economic Concepts and Analysis – 15 to 25% weightage
  3. Section C – Financial Management – 10 to 20% weightage
  4. Section D – Information Technology – 15 to 25% weightage
  5. Section E – Operations Management – 15 to 25% weightage


BEC exam is of 4 hours + 15 minutes break. BEC section is divided into 5 testlets. Each testlet consists of only one specific type of CPA exam question. The 62 Multiple Choice Questions (MCQs) account for 50% of the score and it is asked in 2 testlets with 31 MCQs in each testlet, and 4 Task Based Simulations (TBSs) account for the other 35% weightage. 3 Written Communication (WC) Tasks account for the final 15% in BEC and only appear in this section.

CPA registration and exam fees are paid to the State Board through the NASBA generally. Exam fees vary by State and how many sections you apply for at once. It is generally up to USD 1,300. 

CPA Exam is only offered in English. You are required to meet the exact eligibility requirements and complete the same licensure requirements as your US counterparts. It can be taken outside of the US at international testing centers in Bahrain, Brazil, England, Egypt, Germany, India, Ireland, Japan, Jordan, Kuwait, Lebanon, Nepal, Saudi Arabia, South Korea, Scotland, United Arab Emirates. A candidate’s nationality or residency status determines their testing center eligibility.

International Candidates pay additional fees for each examination section for testing outside of the US irrespective of which Board of Accountancy has declared eligible for examination.

CPA Exam Section Selection Order

I recommend candidates to choose the sections from easiest to the difficult ones. Once you are in rhythm, then tackling harder ones will be easy. Start preparing for exams in order of BEC, AUD, FAR, and REG.

Difficulty Level of BEC Section

BEC is easiest section to pass. BEC exam can be passed quickly if the candidates can exhibit the traits of Excellency, Creativity, Passionate, and Patience in their preparation and, in particular, on exam day. 

The Candidates must have a clear vision of their future. They must be able to define their purpose of life. The will to win, the desire to succeed, the urge to reach full potential – these are the keys that will unlock the door of CPA certification. 

The reason that many candidates find it difficult to achieve the CPA is that they are not able to define their goals or ever seriously consider them as believable or achievable. Champions can tell you where they are going, what they plan to do along the way, and with whom they will be sharing their adventure.

Keep looking for creativity, and don’t settle for the less. You have that potential. It is just a matter of time that you explore and discover yourself. Once you find yourself and your capability, you will never be the same again.

Pre-Test MCQs, TBSs, WC Task

According to AICPA, the BEC section includes 12 pre-tests MCQs, 1 pre-test TBS and 1 pre-test WC task. Pre-test questions are non-graded and included among graded questions within each testlet. You will not be able to distinguish between pre-test and graded questions. Answer each MCQ, TBS and WC task to the best of your ability.

BEC Section Preparation Time

It is generally observed that many of the CPA candidates are working executives. They have to allocate time for work, family, studies, and personal leisure. The candidates are ready for the BEC Section exam if they can give at least 3 hours on weekdays and at least 6 hours on weekends for four months continuously. 

Video Lectures are of great aid. They increase the retention power of the candidates by at least 25%. These learning videos can also increase the odds in your favour exponentially. Subscribe to the Zain Academy YouTube channel for upcoming CPA learning videos.

CPA Exam Grading

CPA Exam is scored on a scale between 0 – 99. A score of at least 75 is required to pass the CPA Exam. 

The CPA Exam is an adaptive exam. The MCQs testlets have two difficulty levels, i.e., moderate and difficult. Once the CPA Exam is scored, it calculates the testlet difficulty. This procedure allows the AICPA to score candidates fairly regardless of the level of difficulty of the testlets they take. Do not be concerned as to which questions you are asked. This process is good news for candidates, and you should not worry about how the exams are scored. Instead, focus on answering each question to the best of your ability.

The AICPA only considers correct responses. Candidates are not penalized for incorrect responses. This means there are no consequences for guessing, so maximize your potential total score by answering every question. Never leave an answer blank. Always make an educated guess.

CPA Exam Dates

With continuous testing, now CPA exam can be taken at any day and time of your choice subject to two conditions:

  • The day must be a normal working day except for weekends and public holidays; and
  • The time of the exam must be within regular working hours.

It is highly recommended to select your exam date and time as early as possible to get the preferred appointment.

Continuous Testing will allow candidates to re-take the failed exam section shortly after receiving their score.

CPA BEC Study Book

CPA BEC Study Book is presented with the questioning mind approach. Furthermore, there are true-false questions to check the knowledge learnt. The study book is brief, concise and to the point for working executives effective learning. It can also be used as review notes or flashcards or summaries.

CPA BEC Test Bank Questions

CPA BEC Test Bank Questions by Zain Academy contains multiple-choice questions with explanations so that candidates can learn from their own mistakes and take the necessary course of action. 

CPA BEC exam is passed by maximizing your strengths and minimizing your weaknesses. The CPA BEC Test Bank Questions will help you in achieving this objective. 

Subscribe to the CPA BEC Test Bank Questions of only one publisher. Subscribing for more than one will not help as 75% of the questions are the same with every publisher being the retired questions by AICPA. The rest, 25% are their individual creativity. 

Remember that actual CPA exam questions are non-disclosed and are not available to anyone.

Yearly Updates

Muhammad Zain, Founder of Zain Academy, tries to release yearly updates to the study books and test bank questions. The current release versions are 2022 and 2019.

Muhammad Zain’s purpose is to create the best CPA Review Course at affordable pricing.

CPA Exam Review Business Environment and Concepts (BEC)

CPA BEC Exam

CPA BEC Exam is known as Business Environment and Concepts. There are five sections in BEC CPA Exam.

  1. Section A – Enterprise Risk Management, Internal Controls and Business Processes – 20 to 30% weightage 
  2. Section B – Economic Concepts and Analysis – 15 to 25% weightage
  3. Section C – Financial Management – 10 to 20% weightage
  4. Section D – Information Technology – 15 to 25% weightage
  5. Section E – Operations Management – 15 to 25% weightage


BEC exam is of 4 hours + 15 minutes break. BEC section is divided into 5 testlets. Each testlet consists of only one specific type of CPA exam question. The 62 Multiple Choice Questions (MCQs) account for 50% of the score and it is asked in 2 testlets with 31 MCQs in each testlet, and 4 Task Based Simulations (TBSs) account for the other 35% weightage. 3 Written Communication (WC) Tasks account for the final 15% in BEC and only appear in this section.

CPA registration and exam fees are paid to the State Board through the NASBA generally. Exam fees vary by State and how many sections you apply for at once. It is generally up to USD 1,300. 

CPA Exam is only offered in English. You are required to meet the exact eligibility requirements and complete the same licensure requirements as your US counterparts. It can be taken outside of the US at international testing centers in Bahrain, Brazil, England, Egypt, Germany, India, Ireland, Japan, Jordan, Kuwait, Lebanon, Nepal, Saudi Arabia, South Korea, Scotland, United Arab Emirates. A candidate’s nationality or residency status determines their testing center eligibility.

International Candidates pay additional fees for each examination section for testing outside of the US irrespective of which Board of Accountancy has declared eligible for examination.

CPA Exam Section Selection Order

I recommend candidates to choose the sections from easiest to the difficult ones. Once you are in rhythm, then tackling harder ones will be easy. Start preparing for exams in order of BEC, AUD, FAR, and REG.

Difficulty Level of BEC Section

BEC is easiest section to pass. BEC exam can be passed quickly if the candidates can exhibit the traits of Excellency, Creativity, Passionate, and Patience in their preparation and, in particular, on exam day. 

The Candidates must have a clear vision of their future. They must be able to define their purpose of life. The will to win, the desire to succeed, the urge to reach full potential – these are the keys that will unlock the door of CPA certification. 

The reason that many candidates find it difficult to achieve the CPA is that they are not able to define their goals or ever seriously consider them as believable or achievable. Champions can tell you where they are going, what they plan to do along the way, and with whom they will be sharing their adventure.

Keep looking for creativity, and don’t settle for the less. You have that potential. It is just a matter of time that you explore and discover yourself. Once you find yourself and your capability, you will never be the same again.

Pre-Test MCQs, TBSs, WC Task

According to AICPA, the BEC section includes 12 pre-tests MCQs, 1 pre-test TBS and 1 pre-test WC task. Pre-test questions are non-graded and included among graded questions within each testlet. You will not be able to distinguish between pre-test and graded questions. Answer each MCQ, TBS and WC task to the best of your ability.

BEC Section Preparation Time

It is generally observed that many of the CPA candidates are working executives. They have to allocate time for work, family, studies, and personal leisure. The candidates are ready for the BEC Section exam if they can give at least 3 hours on weekdays and at least 6 hours on weekends for four months continuously. 

Video Lectures are of great aid. They increase the retention power of the candidates by at least 25%. These learning videos can also increase the odds in your favour exponentially. Subscribe to the Zain Academy YouTube channel for upcoming CPA learning videos.

CPA Exam Grading

CPA Exam is scored on a scale between 0 – 99. A score of at least 75 is required to pass the CPA Exam. 

The CPA Exam is an adaptive exam. The MCQs testlets have two difficulty levels, i.e., moderate and difficult. Once the CPA Exam is scored, it calculates the testlet difficulty. This procedure allows the AICPA to score candidates fairly regardless of the level of difficulty of the testlets they take. Do not be concerned as to which questions you are asked. This process is good news for candidates, and you should not worry about how the exams are scored. Instead, focus on answering each question to the best of your ability.

The AICPA only considers correct responses. Candidates are not penalized for incorrect responses. This means there are no consequences for guessing, so maximize your potential total score by answering every question. Never leave an answer blank. Always make an educated guess.

CPA Exam Dates

With continuous testing, now CPA exam can be taken at any day and time of your choice subject to two conditions:

  • The day must be a normal working day except for weekends and public holidays; and
  • The time of the exam must be within regular working hours.

It is highly recommended to select your exam date and time as early as possible to get the preferred appointment.

Continuous Testing will allow candidates to re-take the failed exam section shortly after receiving their score.

CPA BEC Study Book

CPA BEC Study Book is presented with the questioning mind approach. Furthermore, there are true-false questions to check the knowledge learnt. The study book is brief, concise and to the point for working executives effective learning. It can also be used as review notes or flashcards or summaries.

CPA BEC Test Bank Questions

CPA BEC Test Bank Questions by Zain Academy contains multiple-choice questions with explanations so that candidates can learn from their own mistakes and take the necessary course of action. 

CPA BEC exam is passed by maximizing your strengths and minimizing your weaknesses. The CPA BEC Test Bank Questions will help you in achieving this objective. 

Subscribe to the CPA BEC Test Bank Questions of only one publisher. Subscribing for more than one will not help as 75% of the questions are the same with every publisher being the retired questions by AICPA. The rest, 25% are their individual creativity. 

Remember that actual CPA exam questions are non-disclosed and are not available to anyone.

Yearly Updates

Muhammad Zain, Founder of Zain Academy, tries to release yearly updates to the study books and test bank questions. The current release versions are 2022 and 2019.

Muhammad Zain’s purpose is to create the best CPA Review Course at affordable pricing.