Written communications only appear on the BEC section of the CPA Exam. These are basically essay questions, and while they can be a little intimidating, they can be easily conquered with a good plan. Most of the scenarios will require you to explain something, not argue for a certain course of action. BEC written communications are initially computer graded. This means software looks for sentence structure, essay format, and keywords. However, if your initial score is near 75, your written communications may be reviewed by a human scorer. The AICPA is always improving their computer scoring system and your essay may be reviewed by a human scorer, so it is important that your written communications accurately answer the question posed by the simulation.