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.
CPA Exam Business Environment and Concepts/BEC Notes
The best BEC notes will give you a highly organized and concise summary that outlines course review study materials. Plan on reading them as often as you can. One strategy recommended by Another71 for Business Environment and Concepts is to review the NINJA Notes BEC five times during the final two weeks of exam prep. These notes are found in the brand’s Scout package
CPA Exam Business Environment and Concepts/BEC Test Bank
Customization of your MCQs test bank can make all the difference in passing or failing the CPA Exam Business Environment and Concepts section. You’ll want a test bank that uses software with adaptive learning technology. That’s the kind of test software that adjusts according to what you know and what you don’t know. The most effective test banks offer the most questions. One test bank that offers an amazing number of practice questions is NINJA MCQs BEC in the Another71 Scout package.
CPA Exam Business Environment and Concepts/BEC Study Guides
The best BEC study guides give you tips on how to get the most out of your time. That’s important when you are juggling study, work and family. You’ll need a study guide to keep you organized as you review material that’s on the CPA Exam Business Environment and Concepts section. These are the kinds of tips you’ll find in the Another71 Scout package study guide. The NINJA study planner is available at no charge with the free study weapons from Another71.