Hi, I also failed f8 in the December sitting with 44 on my first attempt, but don't be depressed and you should rather keep practicing over and over again until you make it because failure , hard work and perseverance are what make ACCA students and members so valuable worldwide. Besides, the whole thing about ACCA is perseverance. My advice to you is that,given that f8 is a more practical paper( as it reflects real life situations) you must put yourself in the shoes of an auditor, therefore you act as such, think like an auditor. When you practice with the revision kit, put yourself in the scenarios and ask yourself what should I do or must do or how I should do this or that if my senior audit manager at work asks me to do that task? So Just be an auditor. Put also a special emphasis on the MCQs as there are 20 marks available.
Perseverance and putting in a lot of effort in your studies and revision in key to passing F8. Try to imagine the processes and you been part of that it. And remember practice a lot of past papers.