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Candidates must look at the AICPA BEC exam dumps to determine whether the information is of relevance to them. People interested in becoming specialists in business environments and concepts and exploring the changing culture in this area, should start their certification and start their lifetime learning objectives. Many companies want to get Business Environment and Concepts (BEC) accredited by their accountants. Applicants that earn their BEC title will be more hirable and better compensated. To qualify for the test, a candidate must have finished a 120 NYSED approved program. They must also have a bachelor's degree with their major in accounting.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Management | 11–21% | - Working capital management - Financial risk management - Capital budgeting and valuation - Cost of capital and financing |
| Topic 2: Operations Management | 15–25% | - Performance measurement and management - Planning and budgeting techniques - Process improvement and quality control - Cost accounting and variance analysis |
| Topic 3: Economic Concepts and Analysis | 17–27% | - Microeconomics and market structures - Economic effects on business strategy - Macroeconomics and business cycles - Global economy and foreign exchange |
| Topic 4: Corporate Governance | 17–27% | - Business processes and internal controls - Risk assessment and management - Governance policies and procedures - Internal control framework (COSO, ERM) |
| Topic 5: Information Technology | 15–25% | - Cybersecurity and data management - Emerging technologies and business use - System development and maintenance - IT governance and controls |
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