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What review course are you using? Have you had trouble with the research question?

I failed AUD my first try with a 54 and passed the second try with a 78. The first time I felt good but I didn't use AL on the SIMS. The second time I didn't study for SIMS either. I used Roger and Ninja MCQ/Audio. Roger does a great job with AUD. I basically put myself in the mindset of an auditor. Roger's course walks you through an entire audit. You have to think big picture. How does it all go together? Also, the SIMS may seem difficult but AL literally saved me. I wish we can talk about what's on SIMS but I can tell you I found the answer to 2 difficult SIMS word for word in the AL. Everyone says how important MCQ's are and I will tell you it's 100% true. Also, look at actual audit reports and see if you can talk yourself through an audit after you've finished the review materials.

Debitcash, when are you re-sitting for Reg? I am quite unlucky myself, I failed 3 exams in the 70s (71 BEC, 72 BEC, and 74 REG) this year. I have Auditing expiring in 2 windows, so I am being super aggressive about getting these exams knocked out.

It took me 4 tries to pass Auditing, I'm on attempt 4 with Reg, 3 with BEC, and 2 with FAR, so you are not alone. Hang in there! When I passed audit, I expected a couple JE sims and an audit risk sim, and lucked out on both. I know with research and the fill in the blank one for the Audit report one, I could use the AL. Like @Claudia408 is saying, you can't really prepare for sims. I have yet to see a sim from a review course on the actual exam. The only thing you can do is know the material, and think of simulations as extended Multiple Choice questions. Be sure to give yourself at least 1 hour to get them done. Keep at it!

This is going to sound harsh but you need to hear it.

Quit feeling sorry for yourself and stop complaining about the exam. It is what it is, you are not going to change the test.

Luck? So you mean to tell me you were unlucky and had bad sims every single time you failed while others like myself passed as we lucked out?

NOPE!

You failed because you didn't know the material. You say you have no problem with the MC, is that because you truly understand the accounting behind the question or have you just memorized the answers?

If a candidate TRULY understands the accounting, sims don't even need to be studied.

Change something, most likely how much you are studying and the quality of study time. Stop the excuses and pick up your Becker textbook and start writing notes.

Sincerely,

Oldish guy, married, kids, commute,busy accountant.

Well said suckitup. I agree 100%. You really need to evaluate whether you are studying smart.

@debitcash, I don't think you're being fair to yourself if you don't reflect on your study habits. When passing FAR, do you think you just got lucky on the Sims?

At the end of the day, just do everything you can to immerse yourself in the AUD material. The Sims are oddly formatted and downright confusing to read the lengthy instructions and to know how to answer. But right now, you want to pass these exams, and you need to just put in some quality study time without distractions. You'll pass it next time.

I wonder what's the highest score one can earn on the exam if one answers every MCQ correctly and earns no points on their Sims?

I have to agree with Suckitup.

I just finished REG yesterday. There was nothing in the Sims that I hadn't seen before. Granted, some of it was VERY minute and if I hadn't glossed over every tiny paragraph, I wouldn've thought my test included material that wasn't covered. Granted, there were a couple that I know that I got wrong because of a couple of minor rules that I wasn't 100% sure about that I looked up once I got out and saw that I answered incorrectly. But the Sims, in my experience, are not as scary as some make them out to be. The difference is the correct answer is not right in your face. Hell, every single one of my Sims was fill in the blank. I read on here that some people have drop down options. Some drop downs would've been nice. But on the cpa exam, you like harder questions because you're more likely to pass if you're seeing 3 point shots rather than layups.

But not knowing that material, no matter how obscure or minute, was no one's fault but mine. If I fail due to that, so be it.