Rollie is a NINJA CPA blogger.

It is with deep regret that I have to inform you that I have failed AUD again with a fantastic 71. (You can't buy this marketing, Jeff) I had a feeling that it was going to be close but it is still frustrating to continue to fail.

I know that I cannot let myself give up because I will have regret that I did not complete the goal of being a CPA.

It is tempting, but I would always regret it. I have also accepted that my REG credit will expire in December as I do not believe I can pass 3 exams by November 30th.

I could try to squeeze it in but with all of the life changes, I am accepting the fact of marginal utility.

What happens next? I am currently studying for FAR and I am more likely going to take FAR in October. I have more opportunity to study during the day as my new employer promotes professional development.

Another reason that I have accepted expiration of FAR is that we are trying to close on a home at the end of August. From all the times I have moved, I am absolutely dreading the moving process. However, it is exciting to see the possibility of moving into a home as more realistic.

With all of the work involved in the mortgage process and all of the crap we have accumulated throughout the years of apartment living, I have decided to take some time off to refresh and move.

I am also hopeful that this time off will provide a chance to refocus and get rejuvenated so that I can start study after work again in early September.

Currently, I get some FAR studying in at work and have some fun colorful flashcards for the journal entries. I will still continue to study and will be posting more frequently as we move into the season of Pumpkin Spice and NFL!