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You should start your attack plan and create your attack plan as soon as you get out of the testing center. Write down everything you remember from the exam, especially all of the stuff that gave you trouble. [/QUOTE]

I do not think it ‘s a good approach to memorize all questions that you have seen on the exam and concentrate on it. I tried to do that too after I failed FAR in my first try. This worked against me. Since I did not do well in my first try, I got easy second and third testlets, but still failed. I expected same type of easy straightforward questions in my second try, but surprisingly they were much harder since I did pretty good on my first testlet. I would better try to learn everything rather then the stuff for particular questions. There is a possibility that you will never see those questions anymore, but they could mislead you. I did not get any single question from my first exam, they all were totally different from my first try. I would try to cover everything, especially the cash flow and gov.sections. They were tested heavily on my exam.

Stick in there, its a tough task for most but in the long run it should be rewarding.  I am currently going through a dry out phase (a.k.a. burnt out) from busy season into study season, etc.

My soap box: I went from 6 months of busy season in PA then after 3/31 I left to start a new position doing Financial Reporting for a large accelerated filer.  Little did I know that my boss was actually going on maternity leave so I would have to hold down the Q and K on my own. Basically went like this:

October thur March - PA busy season (13+hr days 5 days a week for three months then 13+hr days for 6 days and some limited time on Sundays for three months) left and started to study.

May (Quarter end 12+hr days only 6 days a week but only for a month)

June - July (normal days but studying 3-4hrs during the week and 20+ on the weekends), take exam ealry July.

August (YE with 12+hr days for 30 days straight or until filing)

September - October (normal days but studying 3-4hrs during the week and 20+ on the weekends), take exam ealry November.

November....repeat, repeat and April is where I am now.

Point is it's tough, but you just have to grind through it.  I just don't know of any other way.  Once you make it a priority and get serious about studying you will pass.  When I study hard I came to realize that the actual cpa exam isn't all that tough (as in the questions on the actual exam) but what gets me is the volume of information.  Right now I am studying for FAR and trust me I am burnt to a crisp (I should be studying instead of posting) but I realize that if I work hard enough and leaving no doubts on the table I will succeed.

uhhh,,,I have governmental  :)