The Business Environment and Concepts (BEC) section of the CPA Exam covers all business concepts as well as the importance of a CPA’s professional obligations and responsibilities in the greater context of the business environment. Like all the other sections of the CPA Exam, BEC is administered by the American Institute of Certified Public Accountants (AICPA).

BEC is the only section that requires candidates to prepare and submit three Written Communication responses (WC). Many CPA candidates consider BEC to be the easiest section of the CPA Exam. However, BEC pass rates have historically been only slightly higher than those for other sections, and the exam still requires a serious study effort.

Multiple-choice questions, task-based simulations, and written communication assignments make up the BEC exam. There are five testlets in the BEC Exam: two testlets of multiple-choice questions (MCQs), two testlets of task-based simulations (TBSs), and one testlest containing written communication (WC) questions. While the MCQ component of the BEC exam accounts for 50% of the exam score, the TBS and WC sections account for 35% and 15% respectively for the remaining 50%.

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You will be able to access and download the Test Bank immediately after payment. The download link will also be sent to your email.