CPA FAR Task-Based Simulations 2026: 7 TBS, 50% of Score

About half of your CPA FAR score comes from task-based simulations (TBS), not multiple-choice questions. FAR is a 4-hour computer-based exam from the AICPA with 50 multiple-choice questions and 7 simulations. Most candidates put nearly all their study into the multiple choice, then lose points on exam day in a format they've never practiced under realistic conditions.

The format details below come from the AICPA Uniform CPA Examination Blueprints (effective January 2026) and the AICPA's published candidate resources. I should mention that I run FreeFellow, which recently shipped a TBS practice engine for FAR. One of its FAR simulations is free to try in the app once you sign in with a free account.

How FAR is laid out and graded

FAR runs as five testlets across 4 hours (AICPA):

Per the AICPA Blueprint, the 50 multiple-choice questions count for about 50% of the scaled score and the 7 simulations for the other 50%. Each simulation has several sub-items (often 3 to 7 cells), so the simulations add up to 25 to 50 separately graded answers, and skipping simulation practice to do more multiple choice gives up a lot of points.

Cell-fill is the most common type of simulation. A scenario describes a transaction or reporting requirement, supporting documents open as exhibits, and you fill in cells in a spreadsheet-style grid. You might compute the goodwill on a business combination from the purchase consideration and identifiable net assets, build consolidation entries that eliminate intercompany sales and unrealized profit, calculate the deferred tax liability and income tax expense, or prepare a statement of cash flows from a balance sheet and income statement. The grader compares each cell to a model answer with a tolerance band for rounding (typically to the nearest whole dollar). Round wrong, miss a sign or carry a wrong number from a related cell, and you miss that cell.

In a document review, you get a draft document (a footnote, a memo, an audit report or a contract clause) with embedded options, each either highlighted text or a dropdown. For each one you keep the text as written or pick a replacement, and each is scored on its own. Document review is used heavily on AUD and shows up on FAR for disclosure tasks.

In a journal entry task, you build the entry for a transaction from a list of account names, and it's scored on the right accounts, the right amounts and the right debit or credit. The citation-lookup question and the searchable FASB Codification left the exam in 2024, so you won't be searching for a citation. FAR still tests applied research, though. Some simulations give you excerpts from the Codification and ask you to use them to identify the issue and work out the right response.

A numerical cell counts as correct if it falls within the AICPA's tolerance band, a document review option if you picked the AICPA's answer, and a journal entry row if the account, amount and direction all match. So a 5-cell goodwill simulation where you get 3 cells right is worth roughly 60% of that simulation, not zero. Candidates often give up on a simulation once they realize the first cell was wrong, assuming the rest cascades, but each cell is graded against the model answer on its own, so always finish every cell.

Pacing and practice

A reasonable target for the 4 hours:

• Multiple choice: 45 to 60 seconds per question, about 50 minutes for all 50
• Simulations: 18 to 20 minutes each, about 2 hours for all 7
• Buffer: 30 to 40 minutes for review, hard questions and a break

The most common pacing mistake is spending too long on the first simulation testlet. Spend 35 minutes on one consolidation simulation in testlet 3 and you'll rush the last 2 in testlet 5, which are weighted exactly the same. You can mark items and come back, so if you're still stuck on a cell after 4 or 5 minutes, mark it and move on. Coming back after you've finished the rest of the simulation often makes the stuck cell easier.

Most candidates run out of multiple-choice questions before they run out of study time and keep drilling multiple choice in the last two weeks anyway. That time is better spent on timed simulations. I'd split FAR prep into four phases:

1. Learn the topics with multiple choice (first 6 to 8 weeks). Drill by topic until you're accurate on consolidation, leases, deferred taxes, governmental accounting and not-for-profit reporting. If you can't answer a multiple-choice question on a topic, you won't get the simulation either.
2. Work simulations one at a time without a clock (next 2 to 3 weeks). Read the stem carefully, go through the supporting documents, produce your answer and compare it to the solution, so you learn the format and the kinds of things the AICPA asks.
3. Timed simulation drills (final 3 to 4 weeks). Work each one against an 18 to 20 minute timer. Commit, move on, and do a rough check at the end instead of perfecting each cell as you go.
4. Full mocks (final 1 to 2 weeks). Sit at least one full 4-hour mock under realistic conditions, since the stamina for 4 hours with 7 simulations only comes from sitting the whole thing. Take a second if your hours leave room to review the first one properly before it.

Where to practice simulations

The AICPA sample tutorial

The AICPA's free CPA exam sample tutorial includes a small number of practice simulations, and it's the closest you'll get to the real exam interface: how the exhibits open, how numbers are entered into cells and how the calculator and spreadsheet tools work. Use it. It's at aicpa-cima.com under CPA exam preparation.

Becker, Surgent and Wiley

The major paid CPA courses (Becker, Surgent, Wiley) include large simulation banks, and Becker and Surgent have the most polished simulation engines among them. Becker lists its Advantage package at $2,499 for all four CPA sections, with 24 months of access, checked September 7, 2026.

FreeFellow

Here's what's free on CPA FAR:

• One simulation as a free preview: the first FAR simulation, a business-combination consolidation with a goodwill computation, graded cell by cell against the model answer. It opens in the FAR app, so you need a free account, but no payment
• 1,440 multiple-choice questions across all 3 FAR topic areas, with step-by-step solutions
• 35 written lessons covering the FAR curriculum at the level of the AICPA Blueprint's learning objectives
• Mixed practice, the readiness score and a glossary of FAR terms

Fellow ($39 a month or $79 a quarter per track, also included in the $199 annual Fellow Plus plan) adds these for CPA FAR:

• All 46 FAR simulations, with cell-fill grading in the AICPA format: supporting documents as exhibits, numbers or text entered into a grid, and each cell graded against a model answer with tolerance bands. The free preview is the first of them, so you can try the engine end to end before you decide.
• Timed mock exams weighted to match the AICPA FAR blueprint
• SM-2 spaced-repetition flashcards for high-yield FAR concepts
• Performance analytics and a personalized study plan keyed to your exam date

Prices are in USD, and each FreeFellow subscription covers one credential track. Check pricing for your track and country.

The FAR bank doesn't have document-review items yet. Cell-fill came first because it's the most common item type on FAR and the format most candidates underpractice. FreeFellow's simulation engine is newer, and while it now has more than 220 simulations across all six CPA sections (46 on FAR), Becker still covers more item types and has more polish. If you want the deepest simulation bank on the market, buy Becker. If you want simulation practice in an engine built to follow the AICPA format, Fellow includes it.

To try the free simulation, start at FreeFellow's CPA FAR practice page and create a free account or sign in. In the FAR app, choose Browse simulations and filter the list to Free preview. You can work, submit and score that one without paying, and the 1,440 multiple-choice questions and 35 lessons are free with the same account.