Candidates who did not pass the BEC (no longer a CPA exam section) must choose one of the following Disciplines to take: Business Analysis & Reporting (BAR), Information Systems and Controls (ISC ...
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US CPA exam: Explaining the crucial four-part sectionsThe US CPA exam consists of four individual exams ... and regulatory standards Business Environment and Concepts (BEC) assesses understanding of business structures, economic concepts, financial ...
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