ok here it goes, this is my reflection of this exam.  the recipe to pass is based on the effort you put in.  the concepts are all easy and the study material definitely over prepares you for even the most difficult of the testlets.  it doesn't matter what material you use.  they are all the same.  the gleim mcq cd rom is a great deal if you are worried about cost.  any audio cd is a huge waste of time.  videos are a pretty big waste of time as well.  both of these are too passive and you will just end up fooling yourself into thinking you 'put in the time.'  grill 1000's of the mcq's.  repeat them, memorize them.  before you know it the concepts all click.  know why the correct answers are right, know why the incorrect answers aren't.  If you passed it's because you put in the honest time.  If you did not pass it's not because you can't grasp the concepts, it's because you cheated yourself on honest, solid study hours.  If you are easily distracted cancel your cable, give up going out, etc.  The real 'test' in this process is to see who has the mental attitude to dedicate the time and effort to the entire process.  The exam doesn't weed out people who aren't intelligent, it weeds out people who aren't mentally prepared to step out of their comfort zone for a year.  Don't expect support from people who aren't sitting for this exam.  They have NO idea the time committment that NEEDS to be made.  I have reflected on my past year and the list of 'wants' I have given up is long.  If you failed and don't have a similar list you cheated yourself.  I was an average accounting student in college because I didn't put in enough time.  With this exam you simply dont have the option to do that.  It's a pass or fail.  I would say 200 hours per part would be enough to get anyone through this exam - even someone completely new to accounting.  If you failed it's not the materials you used, not the 'off topic' questions you had, and not because you aren't intelligent.  You were smart enough to decide the CPA was a worthwhile goal, and you have to constantly remind yourself that it is.  With the CPA exam, it's all or nothing, no silver for finishing second.  There is no gratification upfront and passing half of it won't polish a resume.  However the successful completion will open an infinate number of doors for you.  I firmly believe anyone can pass all four parts.  Luck has nothing to do with it, only you know if you honestly put in the time and effort, or if you are simply coasting through the process wasting your time and money.  Respect the exam, believe in yourself, and keep your eye on the three letters you want to be able to sign after your name... CPA.  All of you can do it.

That's my reflection on the process, I hope it helps.  I am done with this message board unless anyone wants to discuss.