Business Environment and Concepts is regarded by many CPA candidates as the easiest section of the CPA Exam. Don’t be fooled. CPA Exam candidates are scoring pass rates on BEC that are only slightly higher than they are making on other sections. And BEC throws in a wrinkle you won’t see on other CPA sections. The BEC exam requires three Written Communication task responses. The Written Communication tasks on BEC are graded on three standards: organization, development and expression. Organization addresses structure. You’ll be expected to write an overview statement and create order for unified paragraphs. Development will be judged on how well you choose transitions and make connections between ideas. You’ll also be judged on how you develop evidence or information to support your assertions. Development calls for definitions, examples and details. Expression refers to the CPA Exam candidate’s use of business English. The quality of your word usage, grammar, punctuation, spelling and capitalization is judged. The BEC Exam consists of 62 Multiple Choice Questions (MCQs) and four Task-Based Simulations (TBSs) in addition to the three Written Communication Tasks (WCs). Candidates are allowed four hours to take the BEC section, but they are not required to use all the allotted time. The Business Environment and Concepts section tests candidates’ understanding of business concepts. This section also tests understanding of a CPA’s professional duties and responsibilities in the business environment. Areas covered on the BEC Exam are corporate governance, economic concepts and analysis, and financial management. The exam also tests knowledge of information systems and communications, strategic planning and operations management.