Task-based simulation (TBS)
A task-based simulation is a case-style CPA Exam question in which you work from exhibits such as emails, schedules and contracts. You fill in amounts, choose options or complete a document.
Simulations test application and analysis, often needing facts from two or more exhibits. They carry about half of the score in most sections.
Example. An AUD simulation might give an engagement letter, a bank confirmation and a partner's email, and ask which audit procedures address each risk.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05