The Business Environment and Concepts (BEC) section of the CPA Exam tests CPA candidates’ understanding of business concepts and the significance of a CPA’s professional duties and responsibilities within the larger context of the business environment. Areas covered on the BEC Exam are corporate governance, economic concepts and analysis, financial management, information systems and communications, strategic planning and operations management. One unique aspect of the BEC exam is that it requires the candidate to prepare and submit three Written Communication responses.
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.
17-27% Corporate Governance
Internal control and enterprise risk management frameworks
Other regulatory frameworks and provisions
17-27% Economic Concepts and Analysis
Economic and business cycles
Market influences on business
Financial risk management
11-21% Financial Management
Capital structure
Working capital
Financial valuation methods and decision models
15-25% Information Technology (IT)
IT governance
Role of IT in business
Information security/availability
Processing integrity (input/processing/output controls)
Systems development and maintenance
15-25% Operations Management
Cost measurement concepts, methods and techniques
Variance analysis
Process management
Planning techniques
BEC Course Structure Detail
Section1 Corporate Governance
Chapter 1 : Legal Issues of Corproate Governance
Topic 1: Legal Issues of Corporate Governance
Chapter2 : COSO's Internal Control Framework
Topic 1: COSO's Internal Control - The Basics
Topic 2: COSO's Internal Control - Control Enviroment
Topic 3: COSO's Internal Control - Risk Assessment
Topic 4: COSO's Internal Control - Control Activities
Topic 5: COSO's Internal Control - Information and Communiaction
Topic 6: COSO's Internal Control - Monitoring Activities
Topic 7: COSO's Internal Control - IC for Smaller Entities
Chapter 3 : COSO's Enterprise Risk Management Framework
Topic 1: COSO's Enterprise Risk Management - The Basics
Topic 2: COSO's Enterprise Risk Management - Governance & Culture
Topic 3: COSO's Enterprise Risk Management - Strategy & Objective-Setting
Topic 4: COSO's Enterprise Risk Management - Performance
Topic 5: COSO's Enterprise Risk Management - Review & Revision
Topic 6: COSO's Enterprise Risk Management - Information Communication & Reporting
Chapter 4: Sarbanes-Oxley Act of 2002
Topic 1: Sarbanes-Oxley Act of 2002
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