yukagin wrote: I passed FAR & AUD in 2008. became severely ill and was in hospital for months and unable to complete REG & BEC in time so FAR & AUD expired. no exceptions for the 18month rule. just passed REG & BEC in 2010 but have to repeat FAR & AUD (sections I passed in late 2008). any motivational tips? I must become a CPA!!! my history FAR August 2008 - 81 AUD October 2008 - 82 REG February 2010 - 82 BEC April 2010 - 79

yukagin....I took BEC in Feb 2008, REG Nov 2008, FAR, May 2009...failed Audit Aug 2009 and gave up on the CPA, because I lost credit on BEC, 8 months later, I lost credit on REG. I decided to go back to it in July 2010, after I got a job and realized I needed to get it done if I had any hopes for advancement. I passed Audit Aug 2010(4 weeks of study), retook REG, Oct 2010 and passed, retook BEC Nov 2010 and passed! So don't give up....you will be kicking yourself a few years from now that you hadn't completed the CPA. Everything is still fresh in your mind, it will be much easier studying this time and since you passed before you have mastered the skills required to pass. The first time I gave the exams betwwen 2008-2009, I had challenges both my kids were under the age of 3...my son and I were hospitalized for different medical conditions...but all that is behind now- the circumstances were better now. Think of the future, whatever motivates you to achieve the CPA goal- it could be a better job, higher salary- for me it was a better future for my kids and completing the CPA so that all the time I invested on studying when my kids were so young, were not lost!

Hang in there...yo are so so close to becoming a CPA!

If I could do it, anyone can! Keep the faith...

Good Luck!