Now that I know I passed the last one, I feel comfortable talking about my study approach. I used Gleim review books and CDs (MCQs), and it worked for me. I didn't give myself a set number of hours per day or week. The goal was a chapter a day. 20 chapters per review book meant that I had to master one chapter per day, with a few days here and there for catch up (except auditing, which I gave myself 6 weeks to study for). Some days it was an hour or two and sometimes it was one of those “my eyes are going to fall out of my head if I read one more thing about governmental accounting” days. What a person does for work each day and what he/she retains from school can really affect the effectiveness of your studying. Don't give up or be too hard on yourself if you didn't pass. Shake it off and fight back! Good luck my fellow CPA wannabes! AUD-80; BEC-86; FAR-91; REG-87