AICPA CPA Business Environment and Concepts Exam Actual Questions
Business Environment and Concepts (BEC)

The CPA Business Environment and Concepts (BEC) exam is one of the four exams required to become a Certified Public Accountant (CPA) in the United States. This exam covers a range of topics related to business environment and concepts, such as corporate governance, economics, financial management, information technology, and operations management. Passing this exam requires a solid understanding of these topics and their application in real-world business situations. In this guide, we will provide an overview of the BEC exam, its objectives, exam details, and recommended resources to help you prepare for the exam.

Exam Objectives:

The BEC exam aims to test your understanding of various business environment and concepts topics and your ability to apply them in real-world situations. The exam objectives include:

• Corporate governance and business structure (17% to 27%)
• Economic concepts and analysis (17% to 27%)
• Financial management (11% to 21%)
• Information technology (15% to 25%)
• Operations management (15% to 25%)

The exam consists of 62 multiple-choice questions and 4 task-based simulations, which require candidates to demonstrate their ability to solve problems and make decisions in real-world scenarios. The exam is four hours long and is administered through computer-based testing (CBT) at Prometric test centers throughout the United States and internationally.

Exam Details:

The BEC exam costs $225 for AICPA members and $278 for non-members. To pass the exam, candidates must achieve a scaled score of at least 75. The exam is offered on a continuous testing basis, meaning that candidates can schedule and take the exam year-round, except during the scheduled maintenance periods of the testing platform.

Who should take the exam?

The BEC exam is designed for individuals who wish to become certified public accountants and have a strong foundation in business environment and concepts. This exam is intended for candidates who have completed a bachelor's degree or higher from an accredited college or university and have completed the necessary accounting and business coursework required by their state board of accountancy.

Related Books:

There are several study materials available to help candidates prepare for the BEC exam. Some of the most popular study materials include:

• Wiley CPAexcel Exam Review 2021 Study Guide: This comprehensive study guide covers all four CPA exams, including BEC, and includes over 2,000 practice questions and detailed explanations of key concepts.
• Roger CPA Review: This online review course offers video lectures, practice exams, and other study materials to help candidates prepare for the BEC exam.
• Gleim CPA Review: This self-study program includes textbooks, audio lectures, and test prep software to help candidates prepare for the BEC exam.

Other recommended study materials include the AICPA's own study materials and practice exams, as well as various CPA review courses offered by third-party providers.

In conclusion, the BEC exam is an important step towards becoming a Certified Public Accountant. It covers a range of topics related to business environment and concepts, and passing the exam requires a solid understanding of these topics and their application in real-world situations. By using the recommended study materials and preparing thoroughly for the exam, candidates can increase their chances of passing and advancing their career in accounting and finance.

It is important for candidates to have a solid understanding of the exam objectives before beginning their studies. By focusing on the topics covered in the exam objectives, candidates can better prepare themselves for the types of questions they will encounter on the exam.

In addition to studying the recommended materials, candidates may also benefit from forming study groups or working with a CPA tutor to reinforce their understanding of the material and to identify areas where they may need additional help.

Overall, passing the BEC exam requires dedication, hard work, and a thorough understanding of business environment and concepts. By taking advantage of the resources available and putting in the necessary effort, candidates can successfully pass the exam and move forward in their careers as Certified Public Accountants.