
BEC CPA Review
Single Section Course
Business Environment and Concepts CPA Review
$399
399 use code __6 Month Access
(that’s only $66.50 / month!)
Includes:
- High-Quality MCQs and TBSs mapped to the AICPA Blueprints
- Unlimited Full-Length Practice CPA Exams
- Industry's Most Engaging Lectures
- SmartPath Predictive Technology™
- Fully-Featured Mobile App
- Personalized Study Planners
- Digital Flashcards with Spaced Repetition Technology
- Course eTextbooks
Affirm JS
See What's Unique about our
CPA Exam Review Courses

See What's Unique about our
CPA Exam Review Courses
UWorld Roger CPA Review offers the only CPA Exam Review courses that include the highest-quality CPA Exam questions and answers, the profession’s most engaging and effective lectures, and signature time-saving technology—all proven with a 91% CPA Exam pass rate. Learn why UWorld Roger CPA Review students consistently rate us 5 out of 5.
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The 50 most transformational high-growth companies in education technology

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Student Winners
Choice program for CPA candidates achieving the highest exam scores
2021 BEC Content
Corporate Governance (17-27%)
Area I tests knowledge of the COSO internal control and enterprise risk management (ERM) frameworks. Subtopics include the purpose and objectives of both frameworks as well as the components and principles of each. Other regulatory frameworks and provisions related to corporate governance, such as the Sarbanes-Oxley Act of 2002, are tested as well.
Economic Concepts and Analysis (17-27%)
Area II topics include understanding the impact of business cycles (measures and indicators) and market influences (eg, globalization, supply and demand)) on the business environment. Also tested is financial risk management, including market, interest rate, currency, liquidity, credit, price and other risks. Mitigation of those risks is also addressed.
Financial Management (11-21%)
Area III begins with testing various capital structure issues (eg, financial risk, leverage, cost of capital, growth rate, profitability, asset structure and loan covenants.) Working capital is tested, including metrics such as the current ratio, quick ratio, cash conversion cycle, and turnover ratios. Working capital management strategies are included here. Finally, commonly used financial valuation techniques and decision models (eg, net present value, cash flow analysis, forecasting) are compared and tested.
Information Technology (15-25%)
Area IV includes Information Technology (IT) governance. Subtopics include understanding IT systems and processes as well as data management (including data analytics). Risks associated with IT is the next topic, which includes risk assessment, system development and maintenance, processing integrity, and access/security issues. The final section addresses controls that respond to IT risks, such as application and general controls, logical and physical controls. Business continuity and recovery plans are also included here.
Operations Management (15-25%)
Area V addresses a number of distinct topics. It begins with financial and non-financial measures of performance management (eg, costs of quality, ratios such as return on equity). Cost accounting topics are then addressed, including fixed, variable, and mixed costs; variance analysis; absorption versus variable costing; and process versus job order costing. Process management techniques and philosophies are next, followed by planning techniques such as budgeting, breakeven analysis, forecasts and projections, and special decisions (eg, make or buy).

Explore the Features Included in your Course
High-Quality
MCQs and TBSs
Engaging and
Effective Lectures
The motivation you need to pass your CPA Exam from the industry’s leading instructor, Roger Philipp, CPA, CGMA — drawing on innovative teaching methodologies for increased comprehension and retention.
SmartPath
Predictive Technology™
A data-driven platform that provides targeted recommendations on how to focus your studies by comparing your progress and performance to those of previous students that have passed the CPA Exam.
Fully-Featured
Mobile App
Personalized
Study Planners
Research shows that if you have a plan, and stick to it, you are more likely to succeed. It is for this reason we provide 3, 6, 9, and 12 month planners to meet your individual needs.
Flexible Course
Access Time
Course packages include a base duration time that will not begin until you are ready to activate. Need more time? Extend your course for as low as $39 per month.
Full-Length Practice Exams, Mapped to Exam Blueprints
The AICPA Blueprints are the framework of the CPA Exam and thus the foundation of the UWorld Roger CPA Review course. Mapped to the Blueprints, students can create unlimited, full-length practice exams to ensure they’re ready on exam day.
Digital Flashcards with Spaced Repetition Technology
Master top CPA Exam topics with customizable Digital Flashcards. Easily create your own cards by transferring content—such as keywords, diagrams, charts or mnemonics—directly from your course interface. Review with spaced repetition, an evidence-based learning technique that will help you study smarter and retain more information.
Printed 2021
Course Textbooks
Focus on exactly what you need to know to pass the CPA Exam—no more, no less. eTextbooks are delivered side-by-side with the video lectures and provide helpful features such as easy search, highlighting and note-taking.
High-Quality
MCQs and TBSs
Only the questions you need to pass the CPA Exam! Each question includes clear, concise answer explanations to show why an answer is correct or incorrect. MCQs and TBSs mirror the CPA Exam interface and are mapped to the AICPA blueprints.
Engaging and Effective Lectures
The motivation you need to pass from the industry’s leading instructor, Roger Philipp, CPA, CGMA — drawing on innovative teaching methodologies for increased comprehension and retention.
SmartPath Predictive Technology™
A data-driven platform that provides targeted recommendations on how to focus your studies by comparing your progress and performance to those that have passed the CPA Exam.
Mobile App
Available for Android, Apple, and Amazon devices, the mobile app allows you to maximize your CPA Exam study time with convenient on-the-go access to all of your course materials.
Flexible Course
Access Time
The flexibility you need to fit your lifestyle. The AUD course includes a base 12-month subscription, that can be renewed monthly for as low as $49 per month.
Full-Length Practice Exams,
Mapped to Exam Blueprints
The AICPA Blueprints are the framework of the CPA Exam and thus the foundation of the UWorld Roger CPA Review course. Mapped to the Blueprints, students can create unlimited, full-length practice exams to ensure they're ready on exam day.
Printed Textbooks
Included within the Individual or Elite-Unlimited Package, Printed Textbooks include the same succinct and streamlined content as eTextbooks. This added feature is perfect for kinesthetic learners who prefer a physical textbook to flip through.
Need a 4-Part CPA Review?
Check out Elite-Unlimited!
- 4-Part CPA Exam Prep - High-quality questions that mirror the CPA Exam, the industry’s most dynamic lectures, innovative time-saving technology and full course mobility incorporated into the review of all four CPA Exam parts
- 4-Part Cram Course - These quick final reviews are perfect for your last-minute review before your exams
- “Expert Deck” Digital Flashcards - In addition to the customizable digital flashcards, get this curated deck from our team of expert educators and practicing CPAs.
- and Unlimited access until you pass!
Access Until You
The Elite-Unlimited course provides UNLIMITED continuing access to your course materials until you pass the CPA Exam! How does it work? Upon activating your course, you will have an initial 36 months of access. You can then renew your subscription as many times as you need to pass your exams—for FREE. Simply click the “renew” option in your student account and you can continue studying your high-quality course materials without losing any of your data and course progress.
Have more questions about our products? Check out our FAQs
See What Our Students Are Saying


SmartPath is an absolute game changer. I work full time, I had an 18-month at home, and my wife was expecting, and I passed all four parts in months while introducing the world to my second baby girl three days before one one of my exams.


I love how the lectures are very entertaining and energetic, and the material is straight to the point. It's just really what you need to pass the CPA exam.


I'm making 50% more than I was when I started studying and my work life balance is amazing. Follow the Roger CPA Review method--commit yourself to it. Study, pass, become a CPA, make a lot of money and your life will be incredible.


I was working a full-time job and was engaged to be married—but because of the course, I passed all four tests the first time. I would definitely recommend this CPA Review course. If you're looking for something that is quick, efficient, and entertaining, then this is the course for you.


I knew that I needed a program that would keep me on track. With Roger, everything I needed, I got. I had a wonderful experience with Roger CPA. From the representatives to the customer service, you guys are the best!


The results have been amazing! I’ve taken and passed all four exams on my first try. I encourage anyone studying with Roger CPA Review to take advantage of SmartPath. It’s easy to understand, and will give you the results you need.


SmartPath really gives you a nice goal to set out for as you go from section to section.With all the tools that Roger provided, With all the tools that Roger provided, I was able to pass on the very first attempt. So for anyone out there wondering which one to pick I would definitely recommend Roger CPA.


A lot of effort has gone into [passing the CPA Exam ], but without Roger, I don't know if I'd be there or not. Roger CPA has given me back my confidence in myself .Thanks, Roger. Thanks, team. I'm a strong ,independent women again!


Taking the correct course was paramount for me because I was very nervous about not remembering all of my accounting that I learned back in college. I followed fall of Roger's instructions to the letter...I passed all of [my exams] with scores between 87 and 92 on my first try!
BEC CPA Review Course FAQs
You are free to watch your lectures as often as you would like for the duration of your course, so go ahead and play them a second (or third) time.