[reallytired]

I am currently studying BEC (have put it off for far too long, oops) and reading through this page, people say that there is a ton of COSO and IT. Does anyone know why the test focuses so heavily on these two topics in particular?

And also, does anyone think Becker does a good job with the COSO section? I have formed the conclusion that no one has felt truly prepared for IT so I will accept that, but I felt like Becker didn’t emphasize COSO all that much?

B 10/29/16
A 10/1/16
R 9/2/16
F 7/26/16

[jbergmann1]

Because they want you to know it. Why BEC in particular? Because it hold so all of the other random stuff you need to know.

I dont know any about Becker, but Willey definitely did not emphasize it. Just study it as best you can. There is just not that much material about it though it probably makes the same amount as IT and other areas.

Passed all 4 parts of the CPA exam!
License application in progress

[shawn in VA]

yes heavily tested in my last take in march. got a 74 🙁

is that picture from when you were 15 years old? or current?

[reallytired]

I just feel like there are so many topics in BEC, how did IT and COSO make the cut? Why not financial risk management? Or more econ? If that makes sense. I am just being curious.

Ah I am trying my hardest to not get the dreaded 74. I take it 8/28 and am just finishing chapter 1 tonight, so I feel ok.
And I believe I was 21 in that photo haha. I am currently 24. I am quite often told I look like a little kid.

B 10/29/16
A 10/1/16
R 9/2/16
F 7/26/16

[Anonymous]

Is this your first try on BEC? You take it in 30 days and you're just now done with Chapter 1? You must be a real brainiac!! I'm jealous! No. I'm not. But I wish I had a brain enough to prepare for and pass one of these godawful things in a month's time. Instead, it takes me months. I take BEC on August 12th. And….I'm reviewing COSO and IT right now! What a coincidence.

I've heard that too about COSO and IT. I don't know why either area is tested heavily compared to some others. COSO is actually more of an AUD-type topic…I can't remember if any was on my audit exam but I'm pretty sure it's in all the AUD review materials at least to some extent. But, if you've taken AUD, or studied for it, you should be ok on that. As for I.T., I don't know. If you're computer literate and know how to upload files to a server via FTP, or attach a file to an email, or pull data from somewhere and save it as a file, I don't know why they expect people to know a lot about this area. Trust me, the work that the I.T. people do is nothing compared to the minuscule amount of stuff covered in a CPA review course. A lot of it is programming, and really involved stuff that requires courses and certification in operating/setting up networks and junk like that. Yes, we as accountants should know about it….but not to any significant degree. I'm guessing the reason they test a lot on it is because they think a lot of people won't study it or don't think it's important. Or, like Government/Nonprofit on the FAR exam, they know a lot of people don't and won't work in those areas and therefore won't give it much attention….and, as the accounting for those areas is very wonky and bonkers, it's a good chance to separate the studs from the boys.

[reallytired]

Yes first try on BEC and I am definitely not a brainiac! I passed FAR with 2.5 months and REG with 5 weeks. Failed AUD with 4 weeks (I'll admit that I slacked pretty bad while studying for AUD the first time). So it is truly hit or miss for me! I wanted to get it over with before one of our 6/30 year end audits begin, as it is one of our biggest clients and we will definitely be busy! I am pretty good with just getting home, making dinner, and studying for 2-3 hours. I also try to study at lunch as well.

I bet you will pass with flying colors! How are you currently studying? I listen to the lectures, write down all mnemonics and formulas, do the homework, and move on to the next module!

You know, comparing it to govt/NFP is truly genius, that makes so much sense to me! But I do agree with you, there are things we should know but it is so hard when you are actually in a career because whenever something goes wrong, you do have the capability to bug the IT person! I almost double majored in accounting and IT in college, but was really scared of the complexities of IT!

B 10/29/16
A 10/1/16
R 9/2/16
F 7/26/16

[Anonymous]

I am using Gleim for BEC. Just the textbook, I didn't buy the full course. I have Roger, but I opted not to use it for BEC. You might laugh at this – after watching like 5 Roger BEC videos, I was more confused about the topics than I was before watching them. And, I also read on here that his BEC was very weak and some people were reporting that they didn't perform well. I've been at this for more than a year now. My routine for FAR and AUD was “watch the vids, do the MCQ and TBS, and take notes on the MCQ and TBS while doing them.” For BEC I haven't taken many notes or watched any videos. After a year of studying, I am still trying to come up with something that will work for me. As I am not generally good at test taking, I'm estimating that I will have to take most of them twice before getting a pass. My first round of testing is sort of “Get a feel for each one”. The world changes with one score of 75 or higher!

If you did REG in 5 weeks and FAR in 2.5 months, and passed, you're definitely accomplished. I haven't done REG though so maybe am not in a position to make a call on it but it seems like FAR takes most of us at least 3-4 months. It will have taken me 10-11 weeks to do BEC by the time I take it, which is probably about right, there isn't nearly as much in it as there is in the other 3.

I never took any computer programming courses or anything like that in school but I am planning on taking an I.T. Auditing course this or next year, after I'm done with these rotten exams.
I'm actually looking forward to it. I.T. positions can be very good and they often pay very well…if you like programming and dealing with computer issues and software issues all day long. It's not for everybody though. As to why it is so heavily tested on BEC, I don't know, but it may also have something to do with the fact that some of the other questions that they'd like to ask would simply take too much time to do….like doing a complete budget or something like that. But compared to other topics we study, I'd say COSO and I.T. are pretty tame, no? At least compared to some of those horrid FAR topics on dilutive securities and deferred taxes and govt/nonprofit.

[Anthony]

Same reason why NFP/Gov't get tested heavily..its because they can 🙂

[HoldMyBeerCPA]

I can confirm. Roger was pretty underwhelming when it comes to BEC. I get the skimming and “trimming the fat” method, but when it comes to random topics such as the ones on BEC, there's no real benefit of doing so.

I'm pretty much hoping for a miracle next month when scores are released.

[Author]

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