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Changes have been made to support the increased emphasis of data analytics, including new topic areas and new representative task statements. While there are changes to all areas in the updated BEC Blueprints, the most significant changes take place in Area IV – Information Technology. There are no changes to the skill allocation weightings.
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Area III – Financial Management has an amended content weight of 10-20%.Area II – Economics has an amended content weight of 15-25%.Its content weighting has been changed to 20-30%. Area I – Corporate Governance has been renamed Enterprise Risk Management, Internal Controls and Business Processes.The BEC section of the CPA Exam will see changes to the content weightings effective July 1, 2021. The BEC section of the CPA Exam also has some of the more significant changes taking place as of July 1, 2021. For more detailed information on the AUD Blueprint changes, check out our AUD resou rce page. You can rest assured that your Gleim study materials will always contain the most up-to-date information in order to prepare you for the CPA Exam. Area IV – Forming Conclusions and Reporting saw minor changes in the topic areas and representative task statements.This area has been updated to include more data analytics, an area that has been alluded to for the past year. Area III – Performing Further Procedures and Obtaining Evidence saw significant changes to the topic areas and the representative task statements.– Planning for and using the work of others saw some changes in the representative tasks, with focus on the IT audit function. – Information Technology (IT) general and application controls has been removed.
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The representative tasks for this content area were also updated, supporting the need for increased knowledge in the area of overall business processes. has been changed to Business processes and the design of internal controls, including IT systems. Of those changes, the most significant include the following: This does not mean you saw a change in the number of MCQs or TBSs it just means that more content was being tested at a higher skill level.Įach area of the AUD Blueprint saw changes to the representative task statements as well as some of the content topic areas. What did all of that mean? You probably saw more content being tested with Task-Based Simulations and less with Multiple-Choice Questions.