From Tatiana R. member Club FAR Study Group - CPA Exam Club:
- Plan no more than 45 minutes for each MCQ testlet (1.5 minute per question on average). This would leave about 10 minutes for the intro in the beginning and about 1 hr 35 minutes for the TBSs (trust me, you will need every bit of it). Right down time markers (for example, testlet one to be finished at 12.30, testlet 2 - at 1:15, and so on)
- When reading the question on the MCQ, skip to the end and see what is it that they want you to do and then go back and read the fact set given. Otherwise, you will have to read the fact set twice: first time to read the question, second time - to pick up the relevant facts. Each second wasted will be your enemy. We want the time to be our friend!
- If you don't know the answer, flag the question and move on to the next question. Breathe through the ones you know quickly and after you reach the end of the testlet, evaluate how much time you have left before the 45 minutes allotted for each testlet are up. Go back to the questions you didn't know the answer to. If you have time left, look up in the authoritative literature included. You have to know your resources for this to work. For example, you need to be able to navigate ASC pretty fast to find your answer. If you are running out of time, make your best guess and move on. Stay within your 45 minutes! Remember that you can only go back to flagged questions within the testlet you are working on. Once you submit the testlet, you will not be able to access the flagged questions.