Bec Section Of Cpa Exam
The aud far and reg cpa exam sections utilize just 2 types of questions.
Bec section of cpa exam. This section requires quick thinking application skills about generalized business concepts. Multiple choice questions mcqs and task based simulations tbss. Bec exam pass rates historically the bec cpa exam section has been one of the parts that cpa candidates perform the lowest on.
It s important for cpas to understand the business environment whether they work internally within a company or externally for a public accounting firm. It has consistently risen since then to a peak of 50 percent in 2015. In 2005 the pass rate was only 43 percent.
The bec cpa exam section stands for business environment and concepts. In recent years the bec portion has a pass rate around 48. The business environment and concepts bec section of the cpa exam tests cpa candidates understanding of business concepts and the significance of a cpa s professional duties and responsibilities within the larger context of the business environment.
The bec cpa exam section stands out from the other 3 cpa exam sections by having one additional question type. The business environment and concepts bec section of the cpa exam reviews a cpa s role within the business environment and covers topics relating to a variety of business areas from operations to corporate governance.