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CPA Task-Based Simulations are scenario-based questions on the CPA Exam. They are a large part of what makes the CPA Exam so difficult. Each one will introduce a situation, provide data in the form of charts, memos, and emails, and require you to answer a series of questions. They make up 50% of your total CPA Exam score in each section, with the exception of the ISC section, where 40% of your score is made up of TBSs.
Task-Based Simulations are a very important part of the CPA Exam.
The CPA exam will consist of three required core section exams, and three discipline section exams, where you will have to choose one discipline to study and pass.
In the past several years, the AICPA has continually improved the Simulation section of the CPA Exam, adding exhibits, redesigning the interface, and changing their sample exams to include harder Simulations. With all of the CPA Exam changes, it is clear that Simulations are not going away. Rather, they play an increasingly important role in assessing your abilities as a CPA.
AUD
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
FAR
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
REG
8 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 3 TBSs
BAR
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
ISC
6 Total TBSs
Testlet 3 – 1 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
TCP
7 Total TBSs
Testlet 3 – 2 TBSs
Testlet 4 – 3 TBSs
Testlet 5 – 2 TBSs
The best way to prepare for Task-Based Simulations is to practice answering them. The best CPA review courses include many different Simulations and should not overly focus on any one type of Simulation. This means that having access to a robust bank of Simulations is key.
We have 3 main tips for candidates who want to succeed on the CPA Exam Task-Based Simulations.
Good news! You’re already completing this step by reading this page. Robust practice with all the types of Task-Based Simulations will also help improve your knowledge and understanding of this question type.
Further on we’ll go over these tools. As you practice, make sure you understand what each one does and how to utilize it for each question type.
The CPA Exam does not penalize candidates for incorrect guesses, so just like Multiple-Choice Questions, be sure to answer every question, even if its a complete guess. Just make sure you read the instructions carefully as some Simulations will REQUIRE a “blank” answer.
The Task-Based Simulations on the CPA Exam are not simple, so the AICPA includes several tools to assist in their completion. However, if you’re not familiar with these tools before you start your exam, you will waste valuable test time figuring out how and when to use them.
In addition to knowing how these tools work, it is crucial that you learn how to use them optimally. Overly relying on these tools can waste a lot of time you should be spending answering the questions. The best way to find that balance is by practicing with the tools on many different Simulations, so make sure your review provider includes these tools with their simulation bank.
The Uniform CPA Examination Blueprints contain four general types of Task-Based Simulations. In no particular order, they are Free-response Numeric Entry, Option List, Journal Entries, Document Review.
Task-Based Simulations come in many different forms on all six sections of the CPA Exam. Each one has its own quirks and answering techniques. The best thing you can do is practice many different Simulations to learn exactly how each works. If you’re looking for good tips, our helpful guide on each of the Simulation types is a great place to get started.
Numeric Entry Simulations require you to enter numeric amounts into predesignated cells. This type of Task-Based Simulation requires that you calculate and then respond with some kind of number, e.g., an amount of currency, a ratio, etc. You will not have any indication if your response is correct, as these answers are free-response. Your response will automatically be formatted after you have entered it.
In these Simulations, you will be provided a scenario and asked to enter amounts into provided answer cells. Unlike most other Simulations, you will not be provided with options. Commonly, these Simulations require some calculations.
These are sometimes combined with Option List Simulations to create multi-part Simulations (such as journal entries).
Keep the following steps in mind for Numeric Entry Simulations:
Pay close attention to instructions concerning rounding, negative numbers, or other answer treatments.
Always confirm that the amount you entered is correctly displayed after you have entered your answer. Because the box automatically formats your response, it is possible for you to overlook a typo or other error.
The small blue box with “123” will have faded if you have selected an answer.
Option List Simulations provide a list of possible answers for each cell. As a result, these Simulations can cover a wide variety of question types. For example, some Simulations will ask you to select an account type, an amount, or a statement—some may even ask you all three.
To avoid making any preventable mistakes, use the following tips:
This is very important for option lists. Instructions will usually include a restriction on how many times an answer choice can be used, for instance. Some questions might allow answers to be used as many times as you’d like, while others may only allow an answer to be used once.
The small blue box with three lines will have faded if you have selected an answer.
Journal Entry Simulations require you to complete one or more journal entries. You’ll be given a scenario and be asked to determine whether a journal entry is required and, if one is, to complete it. Journal Entry Simulations are a special kind of Simulation that combines option lists with numeric entries. In these Simulations, you will be provided a scenario and asked to complete one or more journal entries. Mechanically, you’ll select the account type in the option list column and enter the amount in the amount columns.
To complete Journal Entry Simulations, you’ll select an account from the account column and enter the corresponding amount in the appropriate column (Debit or Credit).
A few important considerations for these Simulation types:
This will clear any response you currently have in the answer grid. So, make sure you do not need that information before you click the box.
Document Review Simulations (DRSs) will provide you with a realistic document and accompanying source materials. The document will contain underlined words, phrases, sentences, or even paragraphs that may or may not need to be corrected. When you click on an underlined portion, you’ll be provided with a list of options. You will be responsible for determining which edits are necessary, if any.
In Document Review Simulations you will be presented a scenario and a document with some underlined text. These underlined portions are the questions. You will need to determine if the underlined sections need any edits to them based on the information provided by the Simulation and supporting exhibits. Clicking on one of the underlined portions of text will open up a list of options to choose from.
NOTE: If an underlined portion does not need to be corrected, you must select that option from the list provided. If no answer is selected, your response will be graded as incorrect (even if that portion was correct as is).
Whether you are working on practice Document Review Simulations or the real thing, follow these steps to give yourself the best chance at CPA Exam success:
By reviewing the documents ahead of time you will have a better understanding of what information is available and how much time you will have to devote to each.
Summarize the answer options to limit your search to relevant information, making brief notes as needed.
If the original text is correct you must still choose the answer that indicates that no changes need to be made. If you do not select an answer, that question will be marked as incorrect since you failed to input an answer.
The small box next to the underlined text will have changed from three lines to a checkmark. If you don’t see a checkmark, review the questions to make sure you select an answer for each before moving on.
The cliché is “as many as you can.” With that in mind, we’ve created the largest bank of Simulations on the market. Memorizing 1,300 Simulations would be quite the feat, so we’re confident you’ll have plenty of study materials to master this difficult component of the CPA Exam.
The best advice we can offer is this: if your review provider offers an adaptive learning system, it will guide you to your weak areas, and this includes Simulations. Gleim Premium CPA Review adapts to you with our proprietary technology—SmartAdapt™. The CPA Exam is always getting harder, so make sure you’re working with a review provider that prioritizes your studies.