Ooooo, I love the advice to save calc questions for last. I'm writing that down.
The only advice I can add is, if this is your first section, be prepared for a MASSIVE adrenaline rush. Maybe you won't have it, but I really wish I had been prepared for it. I am a good test taker, I actually enjoy them, but on my first section, I had this huge adrenaline rush like I've never had before. It was intensely distracting and made it very difficult to think clearly. I chalk it up to the fact that achievement tests, the ACT, even final exams in college weren't the "be all, end all" with everything riding on them. With the CPA, there is no other grade, no quizzes, no homework grade, no extra credit. I think that knowledge (and knowing how expensive it was) was what REALLY freaked me out. My heart pounded the entire time so loud I thought others could hear it. I rushed through the MCQs because I knew the SIMs were waiting and I had no idea what to expect. I had budgeted 110 minutes for MCQs and finished them in 65. Good thing, too, since the SIMs were unbelievably impossible. I was still coming down from the rush on the drive home, and it took about 24 hours for me to remember actual individual questions (except for one particular sim that was beyond ridiculous).
I think if I had been expecting this amazing adrenaline rush, I might have had a plan. My next section, I expect this to happen again, but I will have to tell myself that it isn't really that big a deal and to take 30 seconds to breathe. Make sure you budget your time and stick to it. Better to leave two guessed-at MCQs than take 30 minutes to be absolutely certain about them and miss an entire SIM.
Oh, also, go back and reread what Yankee said about left-field questions. That's really good stuff. I'd say I had about three on each testlet that either used words I hadn't seen in any of my review material, or were about topics it hadn't touched on at all. It was literally a shot in the dark. I freaked out, and guessed as well as I could, and they obviously weren't enough to keep my from passing. Expect them and you'll probably be able to make a better guess than I did.
AUD - 88
FAR - 90
REG - 85
BEC - 88
