[Jack Molitor]

Just finished BEC (my first attempts of any section). I’m thoroughly nonplussed. Pretty worried I didn’t do well at all.

I used Becker to prep. Maybe it was me not being focused on the right things, but it seemed to not have prepared me very well. I was caught off guard by a lot of the questions. Felt like there were quite a few questions with material and terms I was completely unfamiliar with, never saw in the prep material.

Also seemed like question after question, a huge portion of the test was over IT (conveniently the one topic I probably didn’t put as much emphasis in). Also seemed like there were almost no questions on cost accounting, variance analysis, demand and supply, some topics I actually felt really good about. And then the TBSs just completely bowled me over. I guess the overwhelming sentiment is, this was not the test I was expecting to get. I felt really unprepared, and that feels unusual considering how much time and effort I poured into it combined with the software I used. Are those rates of topics the AICPA quotes variable for every test or variable among the population of test takers because it seemed like some topics were covered way more than others.

Anyway, I guess I’m looking to see if anyone else has had a similar experience. I’d be shocked if I passed. I’m trying not to let my confidence be completely crushed at the moment, but this was supposed to be the “easy” section. I just feel pretty crestfallen.

[Anonymous]

I took it in August and it wasn't what I expected at all either. It has become a completely different exam now that it has SIMs. Retake….here I come!
I know I aced the WC's though. They were unbelievably easy – unless maybe they were looking for some really high-level financial discussion or some philosophical response, which I didn't provide in my answers.

[spete01b]

Hi, @shawninva

Thank you so much for this information. Could you please be more specific on where to find the TBS on the AICPA website? The website is huge, but I want to take your advice and do them. I have not taken the test in the new format yet. I almost passed in January with the old format, but am now even more unsure about the new format. Maybe it will be better for me. Anyway, again could you please be more specific on where to find the SIMS.

Thanks

[PNS2CLT]

Just re-took BEC. I previously took it in September and got a 74, and that was after studying for a week while avoiding COSO and a specific section of cost accounting.

My first testlet was easy, I was stunned at how many questions were virtually verbatim from Wiley. I know I did well, because my second testlet was the dreaded one that everyone complains about. How'd I do? Well, the questions might as well read like this: “In 2026, Apple will release a product every accountant should know about. What is it?” and “In 2020, who will be elected president?”

As for the TBS… last time I thought they were easy. This time they were EXTREMELY difficult. The first sim covered the one topic that sunk more score last time. No MCQ on it this time (at least 6 last time), but I was ready for the TBS… or at least I thought. They wanted my answer in — for the purposes of disclosure, let's say a certain format — and I didn't have the slightest clue how to do it. Looking it up… that format isn't covered in Becker (actually, they mention it but say it's not worth memorizing), nor Wiley… I'm thinking it might be the pre-test because I doubt many people could do it, and wouldn't get any points for the sim.

Another sim was identical to one I had last time — BUT they've increased the difficulty by doing two companies, not just one. Very confusing. Makes me think it was pretest last quarter, hoping it's not this one since I couldn't answer the other one!!! Next sim wasn't bad — except you were doing a massive reconciliation, and if one entry is wrong, the others will be too. Kinda crappy. The final sim was very goofy in nature, but doable.

Writing challenges were about the same as last time, no big deal there.

Honestly, if I failed this exam, I could re-take it tomorrow w/different sims and pass with an 85. Just ridiculous…

[fblessed777]

@PNS2CLT, Thanks for sharing. Hope you did well. Regarding SIMS, was it similar to Becker SIMS? My weakness is on sims. Please me you advise on how to tackle sim as I will have an exam after 10days. Thanks again.

[PNS2CLT]

@fblessed777,
No, the SIMS are nothing like Becker (two were comprehension in nature and one wanted its answers in a format Becker tells you not to bother studying, since it's beyond the scope of the exam). My best advise is to know the material really, really well and you should be fine. My first exam (this was a retake) had pretty simple SIMS – hopefully you'll get those.

[Anonymous]

The randomness of the exams nowadays is just ridiculous. The real world is not about filling in SIM boxes in a heavy time constraint. Disheartening, but I shall bite my tongue and not complain.

[fblessed777]

@PNS2CLT, Thanks a lot! Wish you a good luck.

[Author]

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