just my opinion, but i think that people who suggest practicing sims isn't worth it are wrong. successfully solving a sim requires more than knowing the rules or concepts behind the material – you have to know the mechanics and steps of solving a problem. ive only taken one section with sims so far, but not practicing more for them was my biggest regret. plus, i think the reason that many people get frazzled by sims is simply because they are not familiar and comfortable with solving a problem in that manner, not that the material itself is too difficult.
for far or reg, i'd suggest using an old accounting textbook to solve long and complicated problems by hand. if I have to retake reg, that'll be how i spend a lot of time preparing.
REG - 81
BEC - 88
AUD - 85
FAR - 81