I really thought the BEC exam MCQs were difficult, so by the time i was done with the BEC portion of the CPA exam I was pretty sure the outcome was not going to be pretty. Glad I was wrong. I was speaking with a few "experts" and their take was thus: since the all the exams now do a form of adaptive testing (BEC didn't prior to 2011) it is plausible that doing really well on the first testlet will result in a noticeable increase in difficulty in testlet 2.... then, doing well in testlet 2 will result in an equally difficult testlet 3. The good news in this scenario is that one does not need to get as many actually questions correct to still get a passing score (psycho-metrically speaking). The down-side is you leave the test center feeling a little beat up.... which ain't going to help your confidence while you wait 2 months for your scores---- all the while studying for the next section -- wash, rinse, repeat ;-)
If you are using Becker, you really need the Flashcards for the formulas etc... unless you made your own flashcards of course.
Keep on, keepin-on!