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One caveat: don’t let this be the factor in paying full price for the Becker program. It gives experience for the basics of the exam interface prior to exam day so there are minimal surprises.
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The Becker software and design of the questions are a good indication of the layout of the exam, and this is very good. However, as mentioned above, depending on your learning style, it may be best to write out notes for yourself and not get lazy depending on the underlining in the e-books. They offer hard copy books and online e-books for each section that further underline key points. The textbook is very comprehensive and contains good material based on the actual tested material.
The actual textbook and study material Becker offers is very good. However, if you do learn well by watching lectures, I would recommend the Roger CPA review course. The lectures are quite boring, but I guess in the end it depends on your learning style. You are better served by reading the book and writing your own notes. Second, highlighting has been proven not to be an effective study method. The lectures provided no analysis or additional lecturing beyond the sentences in the book. First, my time is better spent actually reading the book for myself. They are simply an instructor sitting and reading the book to you and telling you to highlight literally everything. The Becker lectures were completely worthless to me. If I had to pay for this out of pocket, it would have been an “F.” The only reason I didn’t grade the price as a “FAIL” was because I was fortunate enough to have my employer reimburse the cost for me. I would highly recommend the Ninja review materials or the new Ninja Plus comprehensive review program.
There are other review courses out there that are much less expensive and probably just as good in quality (I say probably only because I did not experience those to be sure). The cost for Becker is prohibitive for most people. Being the most expensive doesn’t mean it is the best. Becker is the “gold” standard in CPA review courses, and pretty much takes gold bars to obtain. However, if I had needed to re-take a section or more, I would have graded the entire course an “D” or maybe an “F” based on the breakdown below. Comprehensively, the Becker CPA Exam review program is good and the materials obviously work, because I passed the entire test on the first try (4 parts, 4 attempts).
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