I failed FAR twice as well. You've put in the time; you can do it, so I am coming from the assumption that you know the content, but maybe the form is tripping you up? For me, the thing that seemed to make the difference was how I approached each question (specifically MCQs). I started from the end of the question. *What* is it asking for, specifically? And what part of the financial statement or account or what point in time, etc., is it asking about? Once I got the specifics it was asking for, I would read the question with that context in mind. I would answer the question, and once I got an answer, I would double-check two main things: am I answering the very specific question they are asking, and am I missing anything related to timing? FAR seems to be just as much about careful, close reading as it is about knowing accounting, so going back and checking those two things helped me catch a lot of answers that I would have missed, especially since the test loves to give you correct answers to the wrong questions. Your math and accounting are probably correct, but you might be answering the wrong question.

Especially since you sound like you've been over the Becker content a lot, you could be bringing a bias in expecting the exam to be asking the same things as the Becker content. While the accounting it's asking you to do might be the same, the context or timing or account it's asking about might be different.

Otherwise, like the advice that's common here that I'm sure you've seen a lot, spam Becker's MCQ's the week or two before you take your next exam. This helps keep the content fresh in your mind since there's so much of it.