CPA Business Environment and Concepts (BEC)
The BEC section of the Uniform CPA Examination tests candidates' knowledge of corporate governance, economic concepts, financial management, information technology, and operations management as they relate to business environments. Note: BEC was retired in January 2024 as part of CPA Evolution and replaced by BAR, ISC, and TCP discipline exams.
30
Questions
35 min
Time Limit
75%
To Pass
Checking for saved progress...
Exam Rules
- You can skip questions and return to them later
- Flag questions for review before submitting
- No feedback shown until you submit the entire exam
- Unanswered questions count as wrong — answer everything
- 10 pretest questions are mixed in and don't affect your score
- Timer auto-submits when time runs out
- Your progress is auto-saved every 30 seconds