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Describing the types and purposes of accounting and financial reporting information systems and related tools and software.
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Recalling and applying key corporate governance provisions of the Sarbanes-Oxley Act of 2002.Recalling concepts from and applying internal controls.Recalling concepts from and applying enterprise risk management.Therefore, the topics for the CPA Exam BEC content areas as updated for 2021 to 2022 include: Area I: Enterprise Risk Management, Internal Controls and Business Processes (The BEC exam format for 2020 is the same as the BEC exam format for 2022, too.) I think the confusion is because the current Blueprints are technically the 2020 Blueprints that have been updated for 2021. CPA candidates sometimes ask if the BEC exam 2020 Blueprints are the same as the ones for 20. I want to answer a common question about the BEC Blueprints. A note about the BEC Blueprint for 2020 vs. Additionally, other new topics were included in the Blueprints for the first time, such as understanding business processes and identifying risks. GAAP, for instance, were deleted since newly licensed CPAs no longer deal with that information. They decided that while most of the exam content was still needed, some were outdated and needed to be removed. Before making these updates, the AICPA first worked with professionals in the field to figure out how the roles of newly licensed CPAs are changing. CPA Exam BEC Section Content Content AreaĮnterprise Risk Management, Internal Controls, and Business Processesįor example, the CPA Exam Blueprints changed on July 1, 2021. This table outlines the CPA BEC exam content for you.
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In five content areas, BEC addresses audit, attest, accounting, and review services, financial reporting, tax preparation, and other professional responsibilities of CPAs. BEC CPA Exam Section ContentĪgain, the BEC blueprint focuses on business. However, if you are fresh out of college or are unfamiliar with real business operations, you cannot afford to underestimate BEC. With my background in economics, I also found BEC to be a less stressful CPA Exam section. Now, many candidates find the CPA BEC exam to be the easiest (or rather, least difficult) of the four exam sections. BEC also assesses candidates for the skills needed to apply that knowledge in performing financial statements, audit and attestation engagements, and other functions normally performed by CPAs that affect the public interest.
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BEC CPA Exam Section Testing Windows and SchedulingĪs we learn in the AICPA BEC CPA Exam Blueprints, the BEC CPA Exam section covers the knowledge of the general business environment and business concepts that candidates must know to understand the underlying business reasons for and accounting implications of business transactions.Time Management for the BEC CPA Exam Section.Difficulty Levels of Business Environment and Concepts on the CPA Exam.Introduction to the BEC CPA Exam Section.
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