How Do MCQ Questions Work?

There has always been a lot of confusion about how the Prometric testing system works.   MCQ’s are released as part of an algorithm. Put simply, the better you are doing, the harder the questions become. One should always be aware that some of the most difficult questions you will see are actually questions that AICPA is simply testing for their own purposes. I have talked with many CPA’s who thought they must be acing the CPA exam because they saw some difficult  questions only to realize that the questions were not even eligible to be tested in 2015.
Your MCQ results will also have no bearing on the simulations that you will see. The simulation part of the exam is pre-determined. It is not part of the algorithm. A dreadful scoring on the MCQ will not mean that you will see easy simulation questions.
Most people spend too much time thinking about how “easy” the questions are to get an insight in to their score. This is a fool’s game. Everyone has a different definition of “easy.” It is no different than your pain threshold.  Some people can have their nose broken in a rugby scrum and think nothing of it. Other people can stub their toe and think that they need to be rushed to the hospital.
Try to focus on each MCQ and stop the inclination to gauge how you are doing.  If you do a lot of CPA practice questions you should be give yourself the best chance at acing the MCQ section of the exam.