I spent about a year trying to pass anything before I finally passed my first exam, BEC, in November. My next one is tomorrow (FAR), with hopefully the same result. The best advice I can give is: if you think you've studied enough, study more.
Repetition, repetition, repetition.
I know this seems to contradict another important piece of advice – don't burn yourself out. This is true. It is important to take a night off here or a few hours off there to make sure you aren't going to fry your brain and spiral into insanity. But with all my failed attempts, I usually went into the test feeling like I was in decent shape. During preparation, I would score in the 70s for chapter 1, and then assume I was okay on chapter 1 and focus on other things instead. THAT IS A MISTAKE. I should have periodically revisited the key points in Chapter 1 to ensure that I couldn't forget them even if I tried. This is what I did with BEC when I finally passed it. Feel good about Becker multiple choice last night? Doesn't matter; study Ninja notes during your lunch break. Feel confident about that Wiley practice session from earlier in the evening? Good; now do another one. And if there's time before bed, do another one after that. Sitting in the waiting room at the dentist? Kill some time by looking through flashcards instead of playing Flappy Bird. And then listen to the Ninja audio on your way home.
It's easy to get complacent when you start seeing results you like, but the last thing you want is to come across an easy-ish topic on the CPA exam that you *should* know….that you've now forgotten because you took your knowledge of it for granted and focused on other areas.
Ultimately, pretty much everyone who is preparing for the CPA exam is capable of passing – actually doing it is merely a battle against yourself. In terms of time management, in terms of focus, in terms of identifying personal strengths/weaknesses, and in terms of sheer determination and will-power. The best way I've found to conquer these things is to fight like hell in ways you never thought you could (tell 2012 Reflektor that 2014 Reflektor is getting up an hour early to study before work; he'll laugh in your face). It's never easy (and it makes it harder because sometimes few people in your life realize how difficult it actually is)…but in the end going that extra mile (or 10) will be 100% worth it.
BEC - 69, 70, 82 - DONE
FAR - 59, 77 - DONE
REG - 53, 70, 85 - DONE
AUD - 66, 68, 70, 85 - DONE