Hi all!
TL:DR
If you're getting high 60s/low 70s on Becker, you're very likely to pass the actual exam.
I consistently have candidates with whom I work that place into mid 60's on Becker and come out with a comfortable low 80's on the actual exam. The curve definitely adjust the score down and all we have to do is be in the top 40%. :))
Some more info
Becker doesn't adjust for curve and also has arguably more difficult questions in their software. Here is why. The questions that Becker provides to practice are either Becker-written or AICPA-released. Becker-written questions tend to have some twists and turns that are really good for learning the topic, but are not representative of the exam difficulty. Recent AICPA-released questions are just that, questions that have been released because they more than 50% of candidates got them wrong during the test run. The questions that more than 50% of the candidates got correct usually get released into the general testing pool.
I guess the most representative questions would be those from much earlier years, when the entire exam was released to the public after the window was finished. But some of those date back to late 80s/early 90s and are somewhat outdated.
So definitely use the Becker question as a great learning/testing platform, but do not let yourself think that you need to place into mid 70's or 80's on Becker questions prior to sitting. I would actually feel that you're likely overstudying (or accidentally have the answers memorized) if you're placing that high.
Hope this helps!
ENR