There are two sides of the coin - either take the bet on HEADS or TAILS. Just like life, in the eyes of this accountant, she took the two sides of the coin in one of the most unforgettable episodes of her life. That's when she took the CPA Board Exam.
Again, we are in the season of accountant's Hunger Games, where the freshie professionals dream big, chart their career steps, and plotting their targets for the next five years.
Five years ago, I have that intensity of dreaming big, being assertive, and too enthusiastic to learn. Where am I now are the results of the five-year-planning of the corporate life. I may not have the best of the worlds, and I've faced lots of compromises, but I guess as of today, I am not regretting anything yet.
I took the board exams TWICE. The first time have an average of a mere one point to pass or to make the exam conditional - a 0.14 (which is one correct answer over the seven subjects). The second time I took the exam included this 0.14 - it was 85.14 to be exact.
As I dedicate this message to readers who have the same profession as I have, may I wish to share my messages from facebook notes I've compiled and created, and wishing you all the best in this career life.
There are two sides of the coin - all believe me, I've been there. So I am sharing the two sides of my life.
For those who have the odds in their favor:
What is the next step? - RUN!!!
Tila isa akong ina na nakita ang kanyang anak sa isang entablado na maganda ang pagkakaganap sa isang dula.Natatawa ang isang officemate kung bakit ako pa ang tuwang-tuwa sa galak na makita ang mga kaibigan na nakapasa sa Lehitimong Tagapagtuos ng Bayan (Certified Public Accountant) - eh hindi naman ako nag-exam.I've been there mga tsong, I've failed once before I rose and continued the fight. I prepared my weapons, forged my convictions, and battled the inhibitions. And at last - the victory has been made. Walang alinlangang sinugod ang Board Exam, sa paniniwalang kahit konti ang aking alam, ang mga natutunan ay hindi basta mapaparam.Congrats mga tsong, savor the victory - as I always say, that is LEGENDARY. Pambihira ang ganyang pagkakataon sa isang accountant... savor the taste of sweet revenge mo sa mga questions, problems, and multiple choices. Simutin ang lasa hanggang sa mawala ito... dahil, for sure, that celebration will only last until you have taken the oath as a Legitimate CPA runner. Believe me, I'VE BEEN THERE.So what's next for a freshie professional? My answer to that is to plan your track. Gusto mong makipag-sabayan sa audit? Go with Audit Firms. Gusto mong mag-corporate finance? Go with multinational firms. Gusto mong minsang tumulong sa bayan - BE A WORKFORCE OF THE PUBLIC SERVICE. Be a public servant. Gusto mong magpamana? BE A TEACHER. Be the personification of an accounting book.I want to encourage the freshie CPAs to leave a legacy to this race. Kapag tumakbo ka, mag-iwan ka ng mahalagang marka. And believe me, this is not only a Utopian Dream - this IS THE DREAM ITSELF. Kaya mo yan. Sinisimulan ko na nga eh.Kung kaya ko, kaya mo rin.At sana, sa pagtakbo mong ito - marating mo ang patutunguhan mo at nag-iwan ka ng importanteng marka na pwede pang-gayahan ng susunod na henerasyon ng mga Lehitimong Tagapagtuos. YOU JUST DO NOT RUN IT - YOU HAVE TO OWN THE TRACK.Good luck sa Buhay Propesyonal Bagong CPA! :D
For those who have the odds against their favor:
Other Side of the Fence? - MOVE!!!
I looked at my phone after the last subject of the Exam. Sakto. 4PM. Bawal umatras. Once you have left the room, you have left everything in there - Questions. Theories. Problems. Naputol ko ba ang mga lapis? Napasa ko ba ang papel? Naiwan ko ba ang eraser? Ang paborito kong ballpen? I looked at my bag - it's all in there - Scratch Papers, Scientific Calculator, Black Signpen, and two broken pencils.Inhibitions? Present. Low Self-Esteem? Present. Haggardness? Present.Noting that the CPA Board Examination is one of the hardest Licensure Exams in the country (take note, this is comparable to Bar Exam, only the latter does not involve multiple choice questions and "shadable" circles), fear of the upcoming results is innate in most of the contenders. Once the clock strikes four, the countdown starts for the release of those who made it. From four pm, you have twenty hours to dream, to imagine and to pray. Wishing that your name is one of the list is a long wait.Echos are being heard around the corridor. Smiling faces, Worried physiques, Tired minds are everywhere."Anong sagot mo sa may Court Ruling? Akalain mong may ganong tanong!""Nakakaiyak nga eh, hindi natin nareview yun!""Ako sagot ko A kasi sabi ni Sir __ the Assessment should be ___.""Eh bakit sabi ni Sir __ dun sa ___, the Assessment should be ___.""Tsong sarap! nasagutan ko ang P2! Ang gaan! nabasa ko ang tanong!""Galing naman. Ako nga ngarag eh!"I looked for a sanctuary. Bakit sa UE parang nakakulong ka, I thought to myself. I ran (literally ran!) to the nearest church in Mendiola, and there I prayed. "Bahala ka na dear God, if you think that I did not do what I did in there, please assess them. Alam kong boplax ako sa MAS, pero please let it reach the 65! Pati pala BLT ko, at Auditing Theory! Ipasa nyo na ako (in demanding tone). Hindi ko kasi alam kung anong gagawing ko kung wala pangalan ko sa Results. Amen"Twenty hours later, siksikan sa review school. Ang ingay! Few are anticipating the top ten list - the rest are anticipating the rest of the list of successful examinees. Ang init! walang aircon. Ipopost raw sa corridor ang list. Two hours later, may sumisigaw na. May umiiyak. May nagsasabing WAW, may nagsasabing AYYY...And then my name is not on the list. But why don't I feel anything? May nagko-congratulate na mga friends ko. He was smiling. "Ella, sayang. But grabeh! WAW! Top two!!! Thanks God!"Hindi ako makaimik. I do not know if I was awestruck because a friend of mine made it to the top ten, or shocked because my name is not on the list. Puzzled maybe, because walang consideration ang PRC sa BLT, Auditing at MAS ko. Tired, literally, because of the energy invested in aircon-less and people-ful corridors."Ella punta ka bukas, baka condi ka naman! Wag mawalan ng pag-asa! Kaya yan!" (A conditioned examinee possesses grades, of which majority of the subjects are above 65, while having an average grade of 75 and above)Twenty-four hours later after the released of successful examinees, I went to PRC to determine my grade. As I received the grades, I broke down.TOA - 74; BLT - 73; MAS - 64; ATh - __; P1 - 81; APr - __; P2 - 84 = Average of 74.86I broke down because of one point: ONE point in TOA makes me a conditioned examinee in the subject MAS; and ONE point in MAS makes me a CPA on May 2008. JUST ONE POINT DIFFERENCE. If you are in my place, do you think you have the means to pull your average up on a ONE notch? You have no choice but two things:(1) Curse the PRC, curse the CPA Exams, live with bitterness of having a failure; or(2) Grieve as much as you want, but move on - continue the started fight.Days passed. Tears have fallen. Finally, I've decided. I will continue this fight (mantra statement last June 2008).To those on the other side, I dare you to move. Passing the exams is just around the corner. Ano naman kung nahuli ka sa byahe? Ano naman kung CPA number ko is 125082 and magiging number mo is CPA no. 129_ _ _? It's all about timing differences. It's all in the interpretations of our creative minds versus the pre-emptive notions of the negating heart. This is my advice:TAKE A BIG JUMP. TAKE A LARGE STEP. TAKE A LEAP OF FAITH.
So to you, dear accountant, you may have passed or failed this recent May 2013 CPA Board Exams - but do not forget to hold that passion within you.