68 FAR

That's the spirit. Keep at it.

You don't need 7 points. You need 75 points. Treat this like you are studying for the first time.

And not to be too harsh, but what did you expect when NFP/Gov't makes up 16 to 24 percent of the exam….

@southern star – That's my story, too. My NTS was going to expire and I figured rather than waste the money I'd use it as a test run…and maybe hoping I'd get lucky and score a 75 without studying. HAHAHAHAHAHAHAH. You'll get it done this second time.

I think people get mislead when they hardly study for these exams, but still get decently close to passing with a high-60s or low-70s score. I think its entirely reasonable to get close without studying much because much of the CPA exams are pretty basic and straightforward questions, but I think you really need to know the material in depth to push that extra 5-10 points. A 7 point difference isn't necessarily made up over a 10-hour period of additional studying. IMO, that extra 5-10 points is where the real grind of these exams takes place, I think its more like 30-50 more hours of studying.

My first FAR attempt I studied close to 100 hours and got the same score as you. Same with AUD. I studied an additional 30 hours (roughly) for my retakes. I agree with the others on here in that you don't need 7 points, you need 75. Good luck to you.

golfball7773 is right about needing 75 points and not 7. I got a 70 on BEC and felt like I only needed 5 more points. Well round two I ended up with a 64. I've realized that everytime you go for a retake, you have to start as if you've never studied the material before. that's at least true for me.