Finding the motivation to carry on with studying after a failed test is absolutely heartbreaking for many people. However, if you can make the proverbial light at the end of the tunnel a tangible goal or event, it will alleviate the pains that come with the process of starting over. Many people fail at least one section, so it’s certainly possible to keep studying if you know WHY you’re taking the test. Failing a section also doesn’t mean you’re not meant to become a CPA—many people who occupy corner offices of Fortune 500 companies have failed one section of their exams. The important thing with regard to failing is to make sure you don’t make the same mistake twice.