A major issue with the new computerized CPA exam is time management. The only help you get is hours and minutes remaining in your test with no guidance for breaks or time allocation to individual testlets. Most likely, you have never experienced anything like this.
Successful candidates use the Gleim Time Management System to guarantee they have ample time to address all questions in the exam, including the Simulations. Let’s illustrate the Gleim Time Management System for Regulation (REG). You have to budget 3 hours between 5 testlets. You also have to budget time within each testlet. The key to success is knowing when to move on to the next testlet. We recommend that you move on to testlet 2 when the clock reads 2 hours 20 minutes, testlet 3 at 1 hour 50 minutes, testlet 4 at 1 hour 15 minutes, and finally testlet 5 at 0 hours 40 minutes.
For more information on Gleim’s Time Management System see page 72 in CPA Review: A System for Success.