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 which you must cover in order to be successful in 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 of our website at: CPA Exam Content.
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