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AICPA BEC Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Financial Management | 11–21% | - Working capital management - Financial risk management - Capital budgeting and valuation - Cost of capital and financing |
| Operations Management | 15–25% | - Performance measurement and management - Cost accounting and variance analysis - Planning and budgeting techniques - Process improvement and quality control |
| Corporate Governance | 17–27% | - Governance policies and procedures - Internal control framework (COSO, ERM) - Risk assessment and management - Business processes and internal controls |
| Economic Concepts and Analysis | 17–27% | - Macroeconomics and business cycles - Microeconomics and market structures - Economic effects on business strategy - Global economy and foreign exchange |
| Information Technology | 15–25% | - Emerging technologies and business use - System development and maintenance - IT governance and controls - Cybersecurity and data management |
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