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AICPA BEC : CPA Business Environment and Concepts Exam

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Test Number : BEC
Test Name : CPA Business Environment and Concepts
Vendor Name : AICPA
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BEC test Format | BEC Course Contents | BEC Course Outline | BEC test Syllabus | BEC test Objectives


Business Environment and concept section is treated as one of the most challenging exams because of its extensive material and it deals with business and economic concepts. The CPA BEC section will help you to move one step further in business knowledge and help them apply the knowledge in real-world scenarios.

Business Environment and concepts covers:

Business environment in general, and its core concepts.
Foundational grounding in accounting and are exposed to underlying reasons for accounting implications Financial management information technology, and business strategies in addition to accounting concepts.
Economic concepts, financial management, information systems and communications, strategic planning and operations management. Testing to determine different business strategies with their knowledge in strategic planning and market risks.
Making financial decisions, forecasting trends in the market, and understanding internets implication in business.

Topic Percentage
Corporate Governance 16% – 20%
Economic Concepts and Analysis 16% – 20%
Financial Management 19% – 23%
Information Systems and Communications 15% – 19%
Strategic Planning 10% – 14%
Operations Management 12% – 16%

BEC1 Business Environment and Concepts (BEC)
BEC2 Section introduction
BEC6 Summary blueprint
BEC7 Area I — Corporate Governance
BEC9 Area II — Economic Concepts and Analysis
BEC11 Area III — Financial Management
BEC13 Area IV — Information Technology
BEC16 Area V — Operations Management

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 content areas tested under the BEC section of the test encompass five diverse subject areas. These content areas are corporate governance, economic concepts and analysis, financial management, information technology and operations management. Reference materials relevant to the BEC section of the Exam are included under References at the conclusion of this introduction.
Content organization and tasks
The BEC section blueprint is organized by content AREA, content GROUP and content TOPIC. Each group or subject includes one or more representative TASKS that a newly licensed CPA may be expected to complete when performing audit, attest, accounting and review services, financial reporting, tax preparation or other professional responsibilities.
The tasks in the blueprint are representative. They are not intended to be (nor should they be viewed as) an all-inclusive list of tasks that may be tested in the BEC section of the Exam. Additionally, it should be noted that the number of tasks associated with a particular content group or subject is not indicative of the extent such content group, subject or related skill level will be assessed on the Exam. Similarly, examples provided within the task statements should not be viewed as all-inclusive.

Area II of the BEC section blueprint covers several courses related to Economic Concepts and Analysis, including the following:
• Knowledge of economic concepts and analysis that would demonstrate an understanding of the impact of business cycles on an entitys industry or business operation
• Determining market influences on the business environment, such as globalization
• Determining the business reasons for, and the underlying economic substance of, transactions and their accounting implications
• Understanding financial risks and the methods for mitigating the impact of these risks
Area III of the BEC section blueprint covers several courses related to Financial Management, including the following: • Assessing the factors influencing a companys capital structure, such as risk, leverage, cost of capital, growth rate, profitability, asset structure and loan covenants
• Calculating metrics associated with the components of working capital, such as current ratio, quick ratio, cash conversion cycle, turnover ratios
• Determining the impact of business decisions on working capital
• Understanding commonly used financial valuation and decision models and applying that knowledge to assess assumptions, calculate the value of assets and compare investment alternatives Area IV of the BEC section blueprint covers several courses related to Information Technology (IT), including the following:
• Understanding the role of IT and systems, including the use of data in supporting business decisions.
• Identifying IT-related risks associated with an entitys information systems and processes, such as processing integrity, protection of information and system availability, including those risks introduced by the relationships with third-parties.
• Identifying application and IT general control activities, whether manual, IT dependent or automated, that are responsive to IT-related risks, such as access and authorization controls, system implementation testing and incident response plans.
Area V of the BEC section blueprint covers several courses related to Operations Management, including the following:
• Understanding business operations and use of quality control initiatives and performance measures to Boost operations
• Application of cost accounting concepts and use of variance analysis techniques
• Utilizing budgeting and forecasting techniques to monitor progress and enhance accountability
The test focuses on testing higher order skills. Based on the nature of the task, each representative task in the BEC section blueprint is assigned a skill level.
BEC section considerations related to the skill levels are discussed below.
• Remembering and Understanding is tested in all five areas of the BEC section.
Remembering and understanding tasks focus on the knowledge necessary to demonstrate an understanding of the general business environment and business concepts, such as those involving enterprise risk management.
• Application is also tested in all five areas of the BEC section. Application tasks focus on general courses such as those found in the subjects of economics and information technology, and the day-to-day financial management tasks that newly licensed CPAs perform, such as those involving calculations involving ratios, valuation and budgeting.
• Analysis skills, tested in Areas II, III and V involve tasks that require a higher level of analysis and interpretation. These tasks, such as comparing investment alternatives using calculations of financial metrics, financial modeling, forecasting and projection, frequently require newly licensed CPAs to gather evidence to support inferences.
The representative tasks combine both the applicable content knowledge and the skills required in the context of the work that a newly licensed CPA would reasonably be expected to perform. The BEC section does not test any content at the Evaluation skill level as newly licensed CPAs are not expected to demonstrate that level of skill in regards to the BEC content.
References — Business Environment and Concepts • The Committee of Sponsoring Organizations of the Treadway Commission (COSO):
– Internal Control – Integrated Framework
– Enterprise Risk Management – Integrating with Strategy and Performance
– COSO-issued application material, thought papers and guides related to the above frameworks
• Sarbanes-Oxley Act of 2002:
– Title III, Corporate Responsibility
– Title IV, Enhanced Financial Disclosures
– Title VIII, Corporate and Criminal Fraud Accountability
– Title IX, White-Collar Crime Penalty Enhancements
– Title XI, Corporate Fraud Accountability
• Current business periodicals
• Current textbooks on:
– Accounting Information Systems
– Budgeting and Measurement
– Corporate Governance
– Economics
– Enterprise Risk Management
– Finance
– Management
– Management Information Systems
– Managerial Accounting
– Production Operations



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AICPA PFP convention at have interaction 2020 focuses on economic Planning all through COVID-19 | BEC Dumps and test Cram

long island--(business WIRE)--Jul 7, 2020--

The CARES Act, market volatility, Social security suggestions and the impact of COVID-19 on economic planning have introduced a large number of challenges and alternatives to the ever-altering financial planning landscape. The superior practices and reducing-side options rising from these uncertain instances might be shared at the AICPA’s superior own financial Planning (PFP) convention at engage 2020. The 33 rd annual convention will take area on-line from July 20-22, 2020.

desirable Technical Planning insight from Leaders within the profession

professionals trying to strengthen the simple knowledge to most advantageous book their customers and enterprise into the future will improvement from in-depth technical classes and panel discussions. moreover the CARES Act, issues include the comfortable Act, the current state of Social security, as well because the way forward for monetary planning. The convention agenda has been curated to characteristic the latest purposeful assistance and technical advantage within the areas of tax, retirement, estate, possibility administration, investments and extra.

β€œfinancial planning authorities trying to be taught about the latest concepts to assist them supply the highest professional carrier should now not leave out this chance to benefit a wide-latitude of technical competencies at this all-in-one interactive online getting to know experience,” said Ted Sarenski, CPA/PFS, co-chair of the 2020 PFP conference Planning Committee. β€œThe sharpest minds within the career will be sharing actionable advice that attendees can use in follow correct away.”

specialists appreciate the advanced PFP conference as one of the most most advantageous conferences for technical training classes. really, the excellent, advanced talents shared this 12 months can be brought via returning knowledgeable speakers who averaged a 4.6/5 satisfaction score from attendees in 2019.

β€œThis yr’s convention has introduced digital networking pursuits and different new elements to raise interaction and build a sense of community amongst attendees,” observed Lauren Minch, CPA, CFA, CGMA, co-chair of the 2020 PFP convention Planning Committee. β€œskilled speakers from all areas of economic planning may be hosting classes the place attendees can ask questions, participate in true-time polling, and reside-chat with different attendees.”

moreover the PFP convention, attendees could have entry to leading technical content material inside all 6 different conferences as a part of AICPA & CIMA have interaction including: advanced Accounting & Auditing, superior estate Planning, , area profession construction, Practitioners Symposium & TECH+ and Tax strategies for the excessive-revenue particular person.

PFP Keynote audio system encompass:

  • Danielle Fava, Director of Innovation, TD Ameritrade Institutional
  • Scott Orr, VP of government members of the family & Public Affairs, constancy Investments
  • Mark Jeffries, creator of β€œThe art of company Seduction”
  • PFP conference speakers encompass:

  • Ted Sarenski, CPA/PFS, CEO, Blue Ocean Strategic Capital
  • Ed Slott, CPA, accomplice, Ed Slott & business
  • Michael Kitces, publisher & Head of Planning approach, Nerd's Eye View | Buckingham Wealth companions
  • Jeffrey Levine, CPA/PFS, Lead financial Planning Nerd at Kitces.com
  • Matthew Rosenberg, CPA/PFS, President, RoseCap financial Advisors
  • Lisa Featherngill, CPA/PFS, Head of Legacy & Wealth Planning, Abbot Downing
  • Susan Bruno, CPA/PFS, Managing Director, Beacon Wealth Consulting South
  • Stephan Horan, Managing Director, Americas area & knowledgeable getting to know, CFA Institute
  • Mark Klein, Esquire, Hodgson Russ LLP
  • have interaction Keynote audio system encompass:

  • Daymond John, Entrepreneur, CEO, Shark Tank big name
  • Barry C. Melancon, AICPA President and CEO - Erik Asgeirsson, CPA.com President & CEO - Sue Coffey, AICPA EVP of Public observe - Tracey Golden, AICPA Chair
  • What: AICPA superior own monetary Planning, at engage 2020

    When: July 20-22, 2020. on-line sessions will run from eleven a.m. to five p.m. jap each day, with virtual networking alternatives during breaks.

    the place: on-line

    Press Registration: For media who are looking to attain faraway access, please contact Jon Lynch at Jonathan.Lynch@aicpa-cima.com or James Schiavone at James.Schiavone@aicpa-cima.com (please be aware: increase registration is required).

    about the AICPA’s PFP Division

    The AICPA’s personal monetary Planning (PFP) area is the premier provider of suggestions, tools, advocacy, and advice for CPAs and different certified who specialize in featuring property, tax, retirement, chance administration, and investment planning counsel to individuals, households, and company owners. The basic aim of the PFP part is to support its participants with the aid of offering components that permit them to perform useful PFP features within the optimum skilled method.

    about the American Institute of CPAs

    The American Institute of CPAs (AICPA) is the realm’s greatest member association representing the CPA occupation, with more than 431,000 members within the u.s. and worldwide, and a historical past of serving the general public interest due to the fact 1887. AICPA participants represent many areas of follow, including enterprise and trade, public practice, executive, schooling and consulting. The AICPA units ethical standards for its contributors and U.S. auditing necessities for personal corporations, nonprofit companies, and federal, state and native governments. It develops and grades the Uniform CPA Examination, offers really good credentials, builds the pipeline of future talent and drives knowledgeable competency building to develop the vitality, relevance and exceptional of the profession.

    concerning the association of foreign certified knowledgeable Accountants

    The association of international licensed professional Accountants (the affiliation) is the most influential physique of skilled accountants, combining the strengths of the American Institute of CPAs (AICPA) and The Chartered Institute of administration Accountants (CIMA) to power have confidence, possibility and prosperity for americans, companies and economies international. It represents 650,000 participants and college students throughout 179 countries and territories in public and management accounting, and advocates for the public interest and business sustainability on existing and emerging considerations. With large reach, rigor and supplies, the affiliation advances the popularity, employability and quality of CPAs, CGMAs and accounting and finance experts globally.

    View source version on businesswire.com:https://www.businesswire.com/news/home/20200707005019/en/

    CONTACT: Jonathan Lynch

    212-596-6033

    Jonathan.Lynch@aicpa-cima.comJames Schiavone

    212-596-6119

    James.Schiavone@aicpa-cima.com

    keyword: ny u.s. NORTH the us

    industry key phrase: BANKING ACCOUNTING knowledgeable capabilities PHILANTHROPY SMALL business FUND raising other professional capabilities prison coverage HUMAN substances FINANCE different PHILANTHROPY CONSULTING

    source: association of international licensed professional Accountants

    Copyright business Wire 2020.

    PUB: 07/07/2020 07:00 AM/DISC: 07/07/2020 07:01 AM

    http://www.businesswire.com/information/domestic/20200707005019/en

    Copyright business Wire 2020.

    Β© 2020 The linked Press. All rights reserved. This material may also now not be published, broadcast, rewritten or redistributed.


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