smrichard – you are soOOOO not alone. I have been visiting this site since last year and have seen too many not pass, and a lot of passes. But…there is always a listening ear here (I have found). At work, sometimes home, and your friends / family will never understand what you are going through, but another CPA candidate will! I am guessing I might have to retake Reg (from intution – not sure if I made first wave or not – I just know I don't have a score yet) so I will see you around. I pledged to myself to concentrate on my Aud & Reg for right now and burry those beasts first and then try to tackle Far (by y/e hopefully). Try to take it in bite size chunks and think about what you can do to make that next exam be the one. I have found (after all these years) the more I read it, the more familiar I am with it, the more I hear it, the more I understand it. The volume of the content is overwhelming, but it can be done! And I try not to look at it as failing / not passing because the more I do it, the more I learn. I pledge one of these times I will be able to say that I passed and so will you!
IL - 11/24 AUD
Our greatest glory is not in never failing, but in rising up every time we fail. ~Ralph Waldo Emerson