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So you arrive to the SIMS and WC and freak the you know what out.  Well go ahead and have your freak out moment.  However, do gather yourself and go through the SIMS and WC thoroughly and one by one.  Focus all of your attention on the SIM/WC you’re working on.  Personally, I like to do the ones I find easiest first and move on to the hardest ones. 

Also, make sure to have practiced good time management in order to give yourself enough time to answer them.  The research tab ((not available in BEC) is your friend as it can help you answer the other SIMS and not just the SIM the research tab was provided on. 

Try to answer all the SIMS/WC even if you’re unsure.  An incorrect answer that is close to the correct answer might be worth something and whatever the partial credit is worth, it’s much more than getting zero due to not answering the SIM/WC at all. So even if you have no idea or are unsure, try your best and answer the SIM/WC.

On the WC for BEC, proofread your answer (proper grammar, no typos, ect) and ensure that the overall response flows well, that the paragraphs are separated based on separate thoughts and not in the middle of one thought, that the answer is actually answering the question, and that you followed the (AICPA?) guidelines (i.e. no bulleted list).  In addition, you may wish to visit the below website for further guidance from the AICPA regarding WC in BEC.  

http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/HowToPrepare/...

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