Budgeting your time when taking the CPA Exam is an important exam strategy. Having adequate time to answer every question in all testlets will help ensure your success. Due to recent candidate feedback, we recommend that candidates spend about 35 minutes on each of the five testlets (including both the multiple-choice and Simulation testlets).
The Regulation section is very tight on time so be sure to employ Gleim’s Time Management System with the new recommended time allocation. See page 72 of the CPA Review: A System for Success book.