Experts usually make their work appear simpler than it actually is. Top accounting and tax students are in the same boat. The finest students, though, don't just wait for the A's to come in while doing nothing. A top student doesn't'spot' for tests (just studying the material they anticipate being tested on). Instead, they ensure that they are prepared to handle any issue that may arise. You could run out of time on the exam if you spend too much time wrangling with questions you don't understand. When faced with a question you are unsure of how to respond to, you may become anxious and "blank out" in the exam. A great student is aware that they cannot achieve if they just begin to put in significant effort when a deadline or a test is drawing close. A top student is aware that studying isn't always enjoyable. Motivation is erratic and frequently fades as your mood does. Contrarily, discipline is studying even when you don't feel like it or inspired to do so.
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