CPA

Crack CPA Simulations Like a Topper | Simandhar Education

Mon Jun 09 2025

Struggling with CPA simulations? You’re not alone.
Task-Based Simulations (TBS) are one of the most challenging—and critical—parts of the US CPA exam. Making up 50% of the total score, simulations test your ability to apply accounting concepts in real-world business scenarios.

While MCQs check your knowledge, simulations test your mindset, judgment, and clarity under pressure.

So how do you prepare to conquer this crucial section?

Let’s take a page from the playbook of Ujjwal Ahluwalia, the 6th CPA world topper from India, a proud Elijah Watt Sells Award winner, and now placed at American Express. With scores like FAR – 99, BEC – 97, REG – 95, and AUD – 93, Ujjwal didn’t just pass—he dominated the US CPA exams.

In an exclusive podcast with Sripal Jain, Co-Founder of Simandhar Education, Ujjwal shared his 3 simulation strategies that helped him clear CPA on his first attempt. And these are strategies every CPA aspirant can use.

Watch the Full Podcast: Ujjwal Ahluwalia x Sripal Jain
How a World Topper Cracked the US CPA and Landed in American Express

Strategy 1: Read the Question First — Not the Exhibits

“Most students open all six exhibits and get overwhelmed. Read the question first.” – Ujjwal

Each simulation often includes multiple exhibits—like emails, financials, memos, and contracts. But not all are necessary for every question.
Instead of jumping into all exhibits, start by reading the question carefully. Once you understand what’s being asked, open only the exhibit(s) related to that section.

This approach saves time, reduces confusion, and keeps your focus sharp.

Why this works: It prevents information overload and helps you extract exactly what’s needed—nothing more, nothing less.

Strategy 2: Solve One Section at a Time

“Each simulation is divided into parts. Don’t multitask—handle one part at a time.”

Simulations are modular—each question typically relates to a specific topic and often connects with just one exhibit. Ujjwal recommends solving each section independently, using only the data needed for that part.

So instead of flipping through all exhibits or questions, you:

• Read Part A, open Exhibit 1, solve.
• Move to Part B, open Exhibit 2, solve.
  And so on.

Why this works: Breaking down complex simulations into bite-sized tasks minimizes mental fatigue and boosts accuracy under time pressure.

Strategy 3: Keep It Simple — Think Like a Professional

“It didn’t feel like an exam. It felt like a real client asking me something.”

Ujjwal’s most valuable advice? Don’t overthink simulations.
He approached each one as if he were working in a real accounting role, answering questions for a client or manager. This mental shift helped him stay calm and focused.

Why it works: The CPA exam doesn’t want fancy answers—it wants clear, logical, professional reasoning. Keeping things simple improves your performance and saves time.

Why These Strategies Work

Ujjwal’s success wasn’t about burning out with 14-hour study marathons. He focused on:

• Practicing simulations regularly using Becker and Simandhar mocks
• Creating structured notes for each simulation type
• Participating in peer groups for concept discussions
• Staying consistent rather than cramming

With Simandhar Education’s support, he had access to:

• Becker's full simulation bank
• Live & recorded concept lectures
• Telegram groups for real-time doubt-solving
• Exam strategy mentoring and placement support

These resources helped him turn simulations from a fear factor into a scoring area.

Conclusion

Simulations in the CPA exam are not a trap—they’re an opportunity. They test how you think, not just what you’ve memorized. And with the right approach, they can become your strength.

So take it from Ujjwal Ahluwalia—a world topper who’s walked this path:

• Start with the question, not the data dump
• Break it down section-by-section
• Keep it simple and professional

Master these strategies, and you won’t just clear CPA—you’ll crack it with confidence.

Interested in learning more about Simandhar’s CPA program?

You can explore the course structure, attend a free webinar, or speak directly with Simandhar’s experts to understand your eligibility and roadmap.

Book your FREE counselling session now:
Call: +91 7780273388
Visit: www.simandhareducation.com

Because your CPA dream deserves nothing less than the best.

Frequently Asked Questions (FAQs)

Q1: Are simulations more difficult than MCQs in the CPA exam?
Not exactly. Simulations are more application-driven and time-consuming. They test your ability to analyze information in real-world contexts, unlike MCQs that focus on conceptual recall.

Q2: How many simulations are there in each CPA exam section?
Each section—FAR, AUD, and REG—typically contains 4 to 6 simulations. These account for 50% of the overall score. BEC also includes simulations since the 2024 exam update.

Q3: Can strong MCQ performance make up for weak simulation scores?
Unlikely. Since simulations contribute 50% to your final score, weak performance in this section can significantly lower your chances of passing—even if your MCQ scores are strong.

Q4: What’s the best way to prepare for CPA simulations?
Practice simulations consistently during your prep, not just in the final days. Use resources like Becker TBS, Simandhar mocks, and real-time discussions to understand structure, timing, and format.

Q5: What if I run out of time during a simulation in the exam?
Don’t panic. Attempt the easier parts first, flag others for review, and return later. Also note that some simulations may be unscored pretest questions—so give your best, even if unsure.