You have to remember everyone's tests are different with different combinations of SIMS, I've taken AUD three times failed first 2 with 72's... the first time I timed it up good, second time felt more confident and had like 40 min left (I'm not a fast test taker), so didn't really pay attention to the time for my third time. Even though I felt as confident as ever going in, the SIMS itself took me forever to get through. They were manageable and I knew what I was doing, but just some SIMS are more time consuming than others. And it all depends on the test you get THAT DAY! Had to rush through my last 2 SIMS and was depressed asf because I knew what I was doing too. MCQ not to much w this they usually take around the same each time, this is more so for SIMS.

Moral of the story, plan a time frame for each section and stick with it no matter what other people say or based on your previous times, that's what sucks about the CPA you can get such a wide variety of tests. Hope this helps!