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Non-Circular beam correction to the CMB power spectrum

In the era of high precision CMB measurements, systematic effects are beginning to limit the ability to extract subtler cosmological information. The non-circularity of the experimental beam has become progressively important as CMB experiments strive to attain higher angular resolution and sensitivity. The effect of non-circular beam on the power spectrum is important at multipoles larger than the beam-width. For recent experiments with high angular resolution, optimal methods of power spectrum estimation are computationally prohibitive and sub-optimal approaches, such as the Pseudo-Cl method, are used. We provide an analytic framework for correcting the power spectrum for the effect of beam non-circularity and non-uniform sky coverage (including incomplete/masked sky maps). The approach is perturbative in the distortion of the beam from non-circularity allowing for rapid computations when the beam is mildly non-circular. When non-circular beam effect is important, we advocate that it is computationally advantageous to employ `soft' azimuthally apodized masks whose spherical harmonic transform die down fast with m.