For me, what is helping is to accept that studying/testing conditions will NEVER be ideal.  We will never again have that relatively idyllic scenario of college (undergrad life) with plenty of time to study and still enjoy life.  And it's not worth bemoaning those days, which are long gone. 

Instead, I see now that it's possible to defeat this beast of an exam *in spite of* all adverse conditions.  You can have a severe family emergency, only get two hours of sleep the night before, have your boss calling you as you're about to walk into the Prometric center... and STILL pass that test.  Transcend everything else and simply TAKE THE TEST.  There are no excuses.  For every challenge you think you are facing in your life ("justifications" for postponing or not passing the CPA exam), there are many stories here on CPAnet from people who have it much worse.  So don't even give yourself any excuses. 

The above mental approach worked for me to conquer FAR and AUD.  NO EXCUSES.  No life explanations.  Just take the tests and pass them.