Phillip is a NINJA CPA blogger.

I thought that I would have good news to report with this update, but I don’t. My second FAR retake score was a 67.

I was literally beside myself; I was so emotional that I had a to leave work early. Failing this section three times is the most emotionally draining experience I’ve gone through in my life. The fact that I have been so relatively close each time is very discouraging.

I think I would not feel as defeated if my scores were lower because that would tell me I lack knowledge and I need to study more. But failing scores that are so close to passing, and unhelpful score reports issued by AICPA are discouraging. What is the point of having a diagnostic score report since you have to re-study everything anyway? I digress…

I do not have long to dwell on this setback due to my first Audit exam scheduled on 8/17. Unfortunately, the grieving process of my failing FAR score has substantially altered my study schedule this weekend. I am trying to find some meaning and inspiration in the face of this latest failure, so I bought my 4 year old son his first set of golf clubs and we went to the driving range for a “therapy session.”

After leaving the driving range, we came home and watched the NFL Hall of Fame induction ceremony. I have always enjoyed watching the ceremony because I have always found it inspirational, listening to how the best of the best overcame personal and professional adversity to make it to the peak of their profession.

So the lessons learned from watching the ceremony this weekend are: failing does not make you a failure, greatness demands perseverance, and true commitment to accomplishing a goal does not ask if but when.

In closing, I want to wish all of you good luck on your upcoming exams and encourage you to keep pressing toward the finish line even in the face of failure.