@Nat63 – Yes, time management is important. For FAR, I tackled the conceptual questions first and left the longer/calculation questions for last. Then I would go back and review every single question before moving on to the next testlet.
I would also budget around 45 minutes for each testlet, leaving a good amount of time for the SIMS. Keeping aware of the clock, all while staying calm, is important.
Almost every time I have failed these CPA tests, I was weaker in the SIMS. I only finally passed once I was comparable/stronger in them. Allocating enough time for them is crucial. People have also utilized the authoritative literature while working the SIMS. I have yet to successfully do that, so that's something I could improve on.
BEC - July 2014
REG - Aug 2014
FAR - January 2015
AUD - May 2014
Ethics - 3x...