FAR is tough. I passed on my third try, but it was not any easier than the first two attempts. What turned it around for me was opening the book and taking notes on sticky notes. I would only put key info (definitions, formulas, differences between GAAP vs IFRS, etc) on the sticky notes and then I put them on my wall.
Writing the info down on notes and reviewing those notes nightly made a huge difference. You would be surprised at how much you can remember when you write things down and review them everyday.
I also practiced MCQs everyday, but I practiced SIMs just as much. SIMs are the best way to see if you comprehend the concepts and can fit it all together, like a puzzle.
The only way to pass is to study study study. Take notes, review them daily, practice your MCQs and SIMs daily. I had to give up a lot of my free time to pass this. After work, I took about an hour break to relax, then I studied for the rest of the night. Weekends were for studying. Don't get me wrong, I still enjoyed my evenings/nights on weekends, but studying was like having another full time job (in my opinion).
Best of luck to you! Your scores show you have a few gaps you need to close, but I believe you can pass this. One nugget of knowledge I learned from @monikernc: don't aim for a 75 on these exams. If you're only aiming for that, you're setting yourself up for failure. Even though you need a 75 to pass, aim for 100 because you're more likely to study hard. At least, that's what it did for me! I studied as if I wanted a 100, because that made me really dig into the concepts to ensure I understood everything from A-Z.
"It takes as much energy to wish as it does to plan." -Eleanor Roosevelt
Licensed CPA in IL
FAR-72, 55, 82 (Roger + Wiley TB)
AUD-66, 92 (Roger)
REG-71, 81 (Roger + Wiley TB)
BEC-77Â (Roger)
Ethics- 93
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