Understanding the Value of BEC Study Time: A Pathway to the BAR Specialization
CPA Exams

Understanding the Value of BEC Study Time: A Pathway to the BAR Specialization

Failing to Pass the BEC Section

I’m well aware that many students in 2023 are grappling with the challenges of passing the BEC (Business Environment and Concepts) exam. The difficulties often arise predominantly from the information technology section and the writing assessment, which can indeed be taxing. However, I want to offer a silver lining to this seemingly bleak scenario.

Even if the BEC exam in 2023 proves to be a tough hurdle to cross, rest assured that your study efforts are not wasted. Surprisingly, these efforts can still serve you well if you decide to pursue the BAR (Business Accounting and Reporting) specialization. This comes from the considerable overlap in content between the BEC and BAR exams.

By dedicating time to study for the BEC, you’re unwittingly paving your way for the BAR exam. Specific parts of the BEC topics, accounting for approximately 30% to 50% of the BAR exam content, comprise areas such as cost accounting, managerial accounting, investments, risk management, and economics. These topics are generally perceived to be lighter or more manageable than some of the more daunting areas in the BEC exam.

Passed FAR Exam already?

For those who have already conquered the FAR (Financial Accounting and Reporting) exam, transitioning to the BAR specialization could be a smoother journey. The remaining 50 to 70% of the BAR exam covers advanced accounting and government and not-for-profit accounting—areas you’ve already delved into while preparing for the FAR.

Pass the BEC CPA is a Matter of Time

While this information may not be the golden ticket you were hoping for, it’s crucial to recognize that your efforts spent studying for the BEC are far from futile. They are indeed a significant step towards readying yourself for the BAR specialization.

Therefore, continue striving to pass the BEC. If the tides turn against you, don’t lose hope. From 2024, you will have more time to study, thanks to the efforts of NASBA and AICPA. They are aware of the industry’s growing need for more CPAs and are taking steps to accommodate you. Remember, every step of your journey counts. Stay motivated.