US CPA

FAR 2011/11 pass
BEC 2011/11 pass
AUD 2012/02 fail
       2012/05 pass
REG 2012/08 pass

Overall
In FAR, I got a shocked since the score is lower than expected...
In BEC, I thought I did good job. but score showed its misunderstanding.　haha
In AUD, I failed one time; then studied hard.
In REG, there’re not particular things to mention. Just do it.

FAR
I took a first exam. it took  2 years to take first exam since I started study in 2009/09.
From 2011/06, my work got stable and started to study again at cafe for 1 hour before work.
For my bookkeeping knowledge, most of stuff was familiar to me. Still broad range of exam scope makes my study hard. After governmental accounting, I didn't remember asset part which was first topic.
Different from my guess, governmental accounting was found in exam a lot.
I studied it just 1 month before exam. In the exam, I couldn't answer IFRS question and used my sixth sense.
I used Bisk and solve odd numbers' question at least 10 times. But if you can concentrate on study in a short period, 5 times is enough.

BEC
I studied at the start of prep-school; then I studied 1 month before exam.
I took economics and finance in MBA. it makes my study easier.
Many questions are from control accounting associated with IFRS. I was confused about inventory evaluation method among japan, us, and IFRS. Fortunately, theme of essay was my field.
I solved Bisk 3 times. my job is IT. But I have a lot to learn.

AUD
After BEC passing, I started to study AUD.
This is the first time to learn AUD and I had no idea before. It was new to me.
Since it's new, my sixth sense didn't work at all.
I solved Bisk 7 times. Evidence gathering, risk management, and etc.... new world.

REG
After AUD passing, I started to study REG.
It's pain in the neck to remember many thing. But just remember it; then you can pass. Exam is quite straight forward, which is different from AUD.
Most questions are from taxation, not from common law. Still you need to remember it.
You need to go beyond border for every topic.
In the exam, I didn't care the time; then, I was almost short of time in simulation section.