The scores for the BEC section of the CPA Exam have been delayed, but are expected to be available by the end of this year.

The Business Environment & Concepts section covers concepts that exam candidates need to know to understand the underlying business reasons for transactions and their accounting implications, and the skills CPAs would need to perform financial statement audit and attestation engagements and other functions.

The National Association of State Boards of Accountancy recently sent an email informing exam takers of the delay, noting, “As of today your BEC section has not been scored by the AICPA. We expect to receive all scores by 12/31/11.”

The AICPA had posted a FAQ page describing the CPA Exam score release timeline, but one Accounting Today reader said it should have given CPA candidates more notice about the delay. “The original score release announcement from AICPA should have been much clearer about BEC,” he wrote. “Telling people now about a delay until New Years for their exam scores is absurd.”

An AICPA spokesman confirmed the delay for Accounting Today, but noted that candidates would soon receive their scores. “It is looking at this point that the BEC scores will be released by AICPA to NASBA by the end of this week, which would mean that candidates would receive their scores before the New Year,” wrote AICPA spokesman James Schiavone.  “In the near future, we will be updating the timetables and scoring FAQs to further clarify the score release timetable.”