I think its several things. My list would be;
1.) some people just dont study enough (they dont care, or dont think it will be hard)
2.) the test is multiple parts (meaning it is easy to get distracted with family, spouses, children, or significant others)
3.) some people dont have solid academic background (i.e. didnt apply themselves in college or their accounting program was weak)
4.) some people dont have money for good test materials (by choice or due to their situation)
5.) not everyone is supposed to pass
.. (had to have a fifth reason and Im guessing the college professors and professionals writing the questions would say this one)
FAR - 84 AUD - 77 REG - 89 BEC - 11/20/09 waiting for score...