1 4 Bec Credit Holders And Discipline Waiver

BEC Credit Holders and Discipline Waiver Rule Exam: CPA — Certified Public Accountant Chapter: Chapter 1 — CPA Exam Structure and Licensure Rules Last Updated: 2026-06-26 --- ## Key Takeaways - BEC (Business Environment and Concepts) was eliminated effective January 10, 2024. - Candidates who passed BEC before the cutoff are exempt from the Discipline section requirement. - The credit window for transitioning candidates is 30 months under the CPA Evolution structure. - The old 4-section exam (AUD/BEC/FAR/REG) no longer exists; the new format is 3 Core + 1 Discipline. - Written Communication tasks were eliminated along with BEC; only MCQs and TBSs remain. --- ## BEC Elimination Timeline | Date | Event | |---|---| | December 15, 2023 | Last date to test under the old 4-section format (AUD/BEC/FAR/REG) | | January 10, 2024 | CPA Evolution format launched; BEC section no longer available | | Ongoing | BEC credit holders are grandfathered — no Discipline section required | --- ## The Discipline Waiver for BEC Credit Holders Candidates who passed BEC before January 10, 2024, are not required to pass a Discipline section (BAR, ISC, or TCP) to earn the CPA license. Conditions for the BEC waiver: 1. Candidate must have a valid, unexpired credit for BEC (passed within the applicable credit window) 2. Candidate must still pass the three Core sections: AUD, FAR, and REG 3. No Discipline section is required — the BEC credit satisfies the fourth-section requirement Exam Tip: This is a commonly tested transition rule. If a question asks how many sections a BEC credit holder must pass, the answer is 3 Core sections (AUD, FAR, REG). They do not need a Discipline…