How should I practice for CPA simulations?

Practice simulations regularly in your review course. Focus on the research question (its points you can control). Use authoritative literature during practice. Review the AICPA sample tests for format familiarity.

What if I run out of time on simulations?

Enter something for every TBS before time expires. Partial credit means any correct entry helps. If time is critical, focus on easier simulation parts and the research question. Never leave a simulation completely blank.

Study Strategies8 min read

CPA Exam Simulation Guide

Strategies for Task-Based Simulations (TBS)

TBS test application of knowledge, not just recall

Read all instructions and exhibits before answering

Use the authoritative literature (research question is points)

Partial credit is available—attempt every part

Task-Based Simulations (TBS) are the applied portion of the CPA exam, requiring you to demonstrate skills in realistic scenarios. While intimidating, TBS are conquerable with the right approach and practice.

Last updated: February 1, 2026

7-8

TBS Per Section

12-15 min avg

Time Per TBS

50-60%

Weight of Score

1 per section

Research Question

Understanding TBS Format

TBS present realistic work scenarios requiring you to apply accounting knowledge. They include exhibits (documents, spreadsheets, emails) that provide context.

Document Review Simulations: Analyze financial statements, contracts, etc.
Research Simulations: Look up guidance in the authoritative literature
Form Completion: Fill out tax forms, reconciliations, adjusting entries
Written Communication: Draft memos or emails (limited in CPA Evolution)

TBS Attack Strategy

Approach each TBS systematically to maximize your score.

Read Instructions First

Know exactly what youre being asked before diving into exhibits.

Survey All Exhibits

Skim all documents to understand whats available before solving.

Identify the Concept

Determine which accounting topic is being tested. This narrows your focus.

Answer What You Know

Complete sections youre confident about first, then tackle harder parts.

Never Leave Blanks

Partial credit means every attempt has value. Show your work.

Mastering the Research Question

Each section includes one research TBS where you search the authoritative literature. This is often called "free points" because its open-book.

Learn the search interface before exam day
Use keywords from the question in your search
Look for specific paragraph citations, not just topic areas
Practice research questions until theyre routine
This is often the highest-value time investment in TBS prep

Time Management for TBS

TBS take more time than MCQs. Budget your time carefully.

Allocate 50-60% of your section time to TBS
Quick simulations: 8-10 minutes
Complex simulations: 15-20 minutes
Dont get stuck—move on and return if time allows
Save the research question for when you need a mental break

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Frequently Asked Questions

TBS are more complex but not necessarily harder. They test the same concepts as MCQs but in application. With practice, many candidates find TBS more approachable because partial credit is available and youre working with realistic scenarios.