

If you perform well on the first testlet, you will receive a difficult testlet. The difficulty of the next testlet is determined by your performance on the first. The difficulty of the first MCQ testlet you receive is medium. In short, harder questions are worth more points. Like the other CPA Exam sections, the second BEC MCQ testlet adapts to your performance on the first.Īccording to the AICPA, there is no advantage or disadvantage to receiving harder or easier questions because the exam takes question difficulty into account during grading. The AICPA prescribes two levels of difficulty to MCQ testlets Opens in new window: “medium” and “difficult.” These indicate the average difficulty of questions within the testlet.

Take a more detailed look at CPA Exam pass rates, including seasonal trends. (Do remember, though, that the written communications are graded on your writing and not the content as long as the content isn’t too far off-topic.) The written communications (WCs) portion may incorporate concepts from other CPA Exam sections, so you’ll need a wide base of accounting knowledge, as well as writing skills, in order to pass. Just because the pass rates are high, doesn’t mean you should write off the BEC section as easy. It’s been a good decade to sit for BEC, and we expect this trend to continue into the next one.įor more information on changes to the BEC CPA Exam section this year, visit our CPA Exam Changes page. Of the four sections, BEC should have the highest pass rates in 2021. We fully expect the current trend to continue moving forward in the absence of major exam shakeups. Since 2011, BEC’s lowest average pass rate has been 47% (2011), and its highest pass rate has been 76.92% (Q2 2020). Of all CPA Exam sections, BEC has had the highest pass rate every quarter for the past nine years.

In 2011, BEC took a turn for the better and has since had the highest pass rate every quarter for the past 10 years. Before 2011, BEC had among the lowest CPA Exam pass rates of all the sections.
