[Madhav]

My advice to those people taking CPA Exam is to look at the blue print and excessively focus on those areas. Usually CPA courses also mention areas which are heavily tested. Compare those areas with AICPA blue print and try to get grasp of it as much as possible. That is how i passed FAR, REG and AUD despite missing or making educated guess on multiple sims. Since the exam is not based on percentage of correct answers rather on questions AICPA expect candidates to know or at least have knowledge of it, it is best route to pass the exam.
So for AUDIT: FOCUS ON I/C, OPINIONS, DIFFERENT TYPES OF REPORTS
FOR FAR: NON PROFIT, GOVT, F/S, JOURNAL ENTRIES(AND MANY OTHERS)
FOR REG: DIFFERENT ENTITIE TAX issues, INDIVIDUAL TAXATION ETC(How ever i am not saying to ignore other areas).

I realized this after passing AUDIT on fifth try by solely focusing on IC, REPORTS and OPINIONS. I was scoring over 90s on my practice materials including NINJA even after the first fail but it did not help rather focusing on Blue Print helped.