Many CPA Exam candidates feel that the simulation portions of the AUD, REG, and FAR exams are one of the hardest parts. According to cpa-exam.com, "Simulations are condensed case-studies designed to test the knowledge and skills that are required of entry-level CPAs." Unlike the multiple choice questions, where one can simply guess if they do not know the answer (which you should always do!), the simulations are more action-based and require a deeper level of logical thinking. Furthermore, as the 10 points from each simulation, plus the 10 points from one of the written communication sections, combine to equal 30 points. This is a hefty chunk of your score, so it is important to not just nail the MCQs, but ace these problems as well.