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What is the duration, language, and format of the AICPA BEC: CPA Business Environment and Concepts Exam
- Format: Multiple choice, Task-based simulations, research prompts
- Passing score: 75
- Duration of Exam: 4 hours
- Language of Exam: English
AICPA BEC Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Economic Concepts and Analysis | 17–27% | - Economic effects on business strategy - Microeconomics and market structures - Macroeconomics and business cycles - Global economy and foreign exchange |
| Topic 2: Information Technology | 15–25% | - Cybersecurity and data management - System development and maintenance - IT governance and controls - Emerging technologies and business use |
| Topic 3: Financial Management | 11–21% | - Working capital management - Cost of capital and financing - Capital budgeting and valuation - Financial risk management |
| Topic 4: Operations Management | 15–25% | - Planning and budgeting techniques - Process improvement and quality control - Cost accounting and variance analysis - Performance measurement and management |
| Topic 5: Corporate Governance | 17–27% | - Risk assessment and management - Governance policies and procedures - Internal control framework (COSO, ERM) - Business processes and internal controls |
