The CPA-BEC Exam (Business Environment and Concepts) tests the students in management, principle economic concepts, Information & Technology (IT), and corporate governance. 

Let’s know the complete details of the CPA-BEC Exam.

BEC Topic Areas & Concepts:

The CPA BEC section is a 4-hour long exam. It includes the below topics:

Content Area Allocation
Economic Concepts and Analysis 17 to 27%
Corporate Governance 17 to 27%
Information Technology 15 to 25%
Financial Modeling and Management 11 to 21%
Operations Management 15 to 25%

Economic Concepts and Analysis: – It consists of topics like deflation, inflation, interest, and foreign exchange rates. Besides, you’ve to know the topics which affect businesses.

Corporate Governance: – Includes how an enterprise or entity can be controlled, and how the framework management operates, the difference among various roles, and understanding the influence of stakeholders. You also have to be familiar with the general provisions of an entity.

Information Technology: – It includes concepts like the role of IT in maintaining continuity/consistency.

Financial Modeling and Management: – It covers topics like financing, calculating value statements, and creating models.

Operations Management: – It covers variance analysis and cost accounting.

Here you can see the BEC webinar by Sripal Jain(CFO of Simandhar Education

BEC CPA Exam Structure and Format:

The CPA BEC exam starts with 2 testlests with 33 Multiple-Choice Questions (MCQs) each. The third testlet includes 2 Task-Based Simulations (TBS). After that, there will be a 15-minute break. Then another 2 testlets will be there with 2 TBS and 3 tasks involving work communication.

Question Type No. of Questions
Multiple-Choice Questions (MCQs) 62
Task-Based Simulations (TBS) 4
Written Communication 3

BEC Section Format:

Testlets Question Sets
1 31 MCQs (Multiple-Choice Questions)
2 31 MCQs (Multiple-Choice Questions)
3 2 TBS (Task-Based Simulations)
4 2 TBS (Task-Based Simulations)
5 3 Written Communication


The BEC section of the CPA Exam is filled with business and finance-related topics and while it might seem like it’s a lot or the topics don’t directly relate to each other, you just need to tackle the different topics one at a time basically. The above article has all the information that one needs in order to prepare for the BEC part of the CPA exam. The complete details, format, and also topics covered in CPA-BEC are given above. Hope this would be of help, wish you all the good luck! Despite this, if you have any more doubts, you may leave your comments below.


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