You need an incentive to study?
Here you are:
1) You'll fail your exam if you don't study. Worse still, you'll have to take FAR again.
2) You'll be pigeon holed into the crap jobs and get meager 2% raises until you either pass, or you're fortunate enough to have a heart attack at your desk.
3) Your significant other won't respect you if you don't get your CPA. In fact, they could end up leaving you for the stud CPA down the road.
4) Your mom will keep referring to you as her CPA son and you'll have to correct her every time, or risk getting yourself in trouble with the state board of accountancy.
5) No respect from your boss. It will be another test wave of having to hear him go on about how much tougher it was when you had to use a pencil.
6) You'll have to go around the office and explain to everyone that you'll “get it next time”. Everyone that's CPA-less and above you will secretly rejoice and hate on your ambition.
7) It'll be another three months before you can live life again.
8) It'll be another 5 lbs and three months before you can work on losing the 20 lbs you've already put on to date.
9) That post-CPA promotion gets dangled out in front of you for another three months. Only now, when you're eligible, it will be right near your normal annual bump and there is no way to tell between the two. You'll just have to assume you got shafted (because you probably did).
10) That condescending cube-mate just got his CPA and won't shut up about how horrible life is when studying and how glad he is when its over. He's not going to stop until you get your CPA.
I can keep going if you'd like.
.