The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:
- Audit, attest, accounting and review services
- Financial reporting
- Tax preparation
- Other professional responsibilities in their role as certified public accountants
The following table summarizes the content areas and the allocation of content tested in the BEC section of the Exam:
Each content area has a list of topics for the business environment and concepts course which you must cover in order to be successful on the CPA Exam. Once you have registered in the course you will see a list of the topics. Otherwise you can access the topics under the CPA Exam Content section on our website at: CPA Exam Content.
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