First time failed at 39%, This time failed at 43%. P papers are really hard for me, I had even considered about giving up ACCA, but I have been spending so much time on it and put so much effort for it, I am not reconciled to give up. I think it is the way I studied not effective, so it is better to try a different way of studying and thinking NOW.
Although it is quite sad to fail an exam twice, it is okay, just keep going and learning form mistakes.