If you have time I would definitely recommend practicing them. You will be much settled and less likely to be thrown for a loop if you practice some SIMs before taking the actual exam. Having some confidence at the exam (however small in amount) always helps!
It is true that the practice SIMs are less wordy and easier than the ones you will encounter on the actual test. And what you will get on the day of your exam in terms of topic is totally random. But it is still good to practice and I'm going to list reasons why IMO you should still practice them. So don't consider the Becker practice SIMs a waste of time.
1. You will be familiar with the potential variety of topics and formats
2. You will be familiar with how to attack the SIMs
3. Sometimes, you will get a harder version of a SIM that you've practiced, increasing your chances that you will approach it the right way and be able to answer it
4. You will have a chance to practice the research SIMs. They are easy points if you know how to do them and do them correctly. But can quickly eat up your precious minutes if you're stubbornly stuggling with it.
5. The practice SIMs will help you assess if you have any weakness when it comes to the SIMs. They are different than MCQs and you have to do them after 3 MCQ testlets when you are mentally exhausted. If you're doing poorly on the easier practice ones at home, then you know that you need more work–whether in the understanding of the topic, or just how to answer a SIM correctly. Sometimes not thoroughly reading the instructions and forgetting to put in negative signs, commas, and decimals, or entering answers in the wrong areas will do you in.
In addition to practicing the Becker SIMs (Wiley has acceptable SIMs as well), definitely use the AICPA practice exam website. Take the 4-5 MCQs and the 3-4 SIMs. I have gotten similar SIMs (and MCQs) on my exam that I practiced on the AICPA practice exam website. Of course the ones on the real exam were longer and more involved, but I smiled with confidence when I saw the familiar topics and formats. A couple of MCQs were word for word exactly the same.
Good luck!
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