Everyone is different. Some don't like notes at all, and swear by osmosis–take 1000s of MCQ and hope you absorb by attrition.

Notes may not help you. But I felt better after rewording the solutions to the point where I could understand them. I also took it a step further. I wanted to find the connective tissue. For instance, how you calculate capitalized interest for construction follows similar math to how you calculate the weighted average for stock transactions for EPS. I also grouped together like ratios in my notes so I can sort of memorize multiple formulas at once.

More to your question, I grouped my notes as follows. I used shorthand in Excel for each exam bc I could make outlines. So for FAR, I dedicated one page to each major Balance Sheet Account, one page for Cash Flow/accrual to cash basis, one page for Govt, one for NFP. For the other 3 tests, I dedicated 4 pages to each section per NASBA.

So i had 20-25 pages of shorthand notes per exam. I amended it by whatever MCQ solution I felt helpful–even if I got it correct.

In practice, I read each set of notes before starting MCQ. When I was done I'd take on a block of 20 MCQ sorted by NASBA testing section. FAR had 6, the others had 5. So for each section, I would keep going until I got 80% correct. I would also modify my notes as I went. Then move on to another block of 20, sorted by the next NASBA group. When I finished that, I'd chose 2 or 3 groups to sort Qs that conceptually were the toughest for me and do 20 more MCQs.

Inherent in this method is to review Qs. I never focused on the grade so much as increasing my comfort level with the material. And if I could sum up the concepts (eg shorthand, across 2 or 3 Excel cells), that helped me

Like I said, everyone is different. That's what worked for me.

AUD - 90

BEC - 79

FAR - 77

REG - 77

They don't trust JUST ANYBODY to count beans