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Last Updated: Aug 22, 2026

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How to book the AICPA BEC: CPA Business Environment and Concepts Exam

Follow the steps mentioned below to book the Business Environment and Concepts BEC exam test:

  • Step 1: Determine your eligibility from the NASBA website by clicking here
  • Step 2: Select a jurisdiction where you want to become a licensed CPA
  • Step 3: Access the application by clicking here
  • Step 4: Complete the application and submit all required documents
  • Step 5: Schedule your exam by following this link

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AICPA BEC Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Economic Concepts and Analysis17–27%- Microeconomics and market structures
- Macroeconomics and business cycles
- Global economy and foreign exchange
- Economic effects on business strategy
Topic 2: Information Technology15–25%- Emerging technologies and business use
- IT governance and controls
- System development and maintenance
- Cybersecurity and data management
Topic 3: Operations Management15–25%- Planning and budgeting techniques
- Cost accounting and variance analysis
- Performance measurement and management
- Process improvement and quality control
Topic 4: Financial Management11–21%- Financial risk management
- Cost of capital and financing
- Capital budgeting and valuation
- Working capital management
Topic 5: Corporate Governance17–27%- Internal control framework (COSO, ERM)
- Risk assessment and management
- Business processes and internal controls
- Governance policies and procedures
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