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CPA Task-Based Simulations are scenario-based questions on the CPA Exam. They are a large part of what makes the CPA Exam so difficult. Each one will introduce a situation, provide data in the form of charts, memos, and emails, and require you to answer a series of questions. They make up 50% of your total CPA Exam score.
NOTE: In place of Research Task-Based Simulations, 15% of the BEC section is made up of Written Communications which we explain on this page too. While the AICPA usually considers these separate from other Simulations, they share more similarities than differences.
Task-Based Simulations are a very important part of the CPA Exam.
Before January 1st 2024, three of the five testlets on the CPA Exam are made up of Simulations (two for BEC). Depending on which section you’re taking, you will have 4 or 8 Simulations on each section of the CPA Exam. In total, you will have 28 Task-Based Simulations and 3 Written Communications on the CPA Exam, and they will make up half of your overall grade.
After January 1st 2024, the CPA exam will consist of three required core section exams, and three discipline section exams, where you will have to choose one discipline to study and pass. The BEC section will no longer be an offered section for the CPA exam, meaning there will also be no Written Communication sections on the CPA exam as a whole. This change will also effect the amount of Task-Basked Simulations per testlet, as listed below.
In the past several years, the AICPA has continually improved the Simulation section of the CPA Exam, adding exhibits, redesigning the interface, and changing their sample exams to include harder Simulations. With all of the CPA Exam changes, it is clear that Simulations are not going away. Rather, they play an increasingly important role in assessing your abilities as a CPA.
AUD
8 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 3 TBSs
BEC
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 2 TBSs
Testlet 5 – 3 WC
FAR
8 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 3 TBSs
REG
8 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 3 TBSs
AUD
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
FAR
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
REG
8 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 3 TBSs
BAR
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
ISC
6 Total TBSs
Testlet 3 – 1 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
TCP
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
The best way to prepare for Task-Based Simulations is to practice answering them. The best CPA review courses include many different Simulations and should not overly focus on any one type of Simulation. This means that having access to a robust bank of Simulations is key.
We have 3 main tips for candidates who want to succeed on the CPA Exam Task-Based Simulations.
The Uniform CPA Examination Blueprints contain five general types of Task-Based Simulations. In no particular order, they are Research, Free-response Numeric Entry, Option List, Journal Entries, Document Review. Additionally, the BEC section contains Written Communications questions in place of the Research Task-Based Simulations.
The Task-Based Simulations on the CPA Exam are not simple, so the AICPA includes several tools to assist in their completion. However, if you’re not familiar with these tools before you start your exam, you will waste valuable test time figuring out how and when to use them.
In addition to knowing how these tools work, it is crucial that you learn how to use them optimally. Overly relying on these tools can waste a lot of time you should be spending answering the questions. The best way to find that balance is by practicing with the tools on many different Simulations, so make sure your review provider includes these tools with their simulation bank.
Task-Based Simulations come in many different forms on all four sections of the CPA Exam. Each one has its own quirks and answering techniques. The best thing you can do is practice many different Simulations to learn exactly how each works. If you’re looking for good tips, our helpful guide on each of the Simulation types is a great place to get started.
Research Simulations can appear on the AUD, FAR, and REG sections of the CPA Exam. They will offer you a scenario and ask you to identify the authoritative literature that addresses the topic presented.
You do not need to memorize the authoritative literature because you will have access to a database/search tool that includes the testable authoritative literature. Proper use of this search tool is essential to scoring high on these Simulations and saving valuable time.
Follow our tips to maximize your score on the CPA Exam’s Research Simulations:
Numeric Entry Simulations can appear on all four sections of the CPA Exam. In these Simulations, you will be provided a scenario and asked to enter amounts into provided answer cells. Unlike most other Simulations, you will not be provided with options. Commonly, these Simulations require some calculations.
Keep the following steps in mind for Numeric Entry Simulations:
Option List Simulations can appear on all four sections of the CPA Exam. They provide a list of possible answers for each cell. As a result, these Simulations can cover a wide variety of question types. For example, some Simulations will ask you to select an account type, an amount, or a statement—some may even ask you all three.
To avoid making any preventable mistakes, use the following tips:
Journal Entry Simulations can appear on the AUD and FAR sections of the CPA Exam. They are a special kind of Simulation that combines option lists with numeric entries. In these Simulations, you will be provided a scenario and asked to complete one or more journal entries. Mechanically, you’ll select the account type in the option list column and enter the amount in the amount columns.
A few important considerations for these Simulation types:
Document Review Simulations can appear on all four sections of the CPA Exam. In these Simulations, you will be presented a scenario and a document with some underlined text. These underlined portions are the questions. You will need to determine if the underlined sections need any edits to them based on the information provided by the Simulation and supporting exhibits. Clicking on one of the underlined portions of text will open up a list of options to choose from.
Whether you are working on practice Document Review Simulations or the real thing, follow these steps to give yourself the best chance at CPA Exam success:
Written communications only appear on the BEC section of the CPA Exam, and will no longer be offered on the CPA exam after January 1st 2024. 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. You should still write according the instructions and as if a human will eventually read it.
If your exam 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.
With that out of the way, let’s discuss how to maximize your score on the Written Communications.
The cliché is “as many as you can.” With that in mind, we’ve created the largest bank of Simulations on the market. Memorizing 1,300 Simulations would be quite the feat, so we’re confident you’ll have plenty of study materials to master this difficult component of the CPA Exam.
The best advice we can offer is this: if your review provider offers an adaptive learning system, it will guide you to your weak areas, and this includes Simulations. Gleim Premium CPA Review adapts to you with our proprietary technology—SmartAdapt™. The CPA Exam is always getting harder, so make sure you’re working with a review provider that prioritizes your studies.