Board Exam (First of Two Parts)

COOKIES PAGE:

“I flunked the CPA Board Exam not just once but twice.”

This is the highlight of my speech during our Testimonial Dinner way back last June 2007. The moment my hands touched the podium I knew that it was my precious moment. Many people had said that day would never come in my life. As I delivered my speech (so serious speech) in front of my batchmates, friends from review school, bosom buddies way back in college, and professors, I was proud to say that I failed twice but never gave up.

This October, another batch of new CPA’s emerged. I extend my congratulations to those who made it. Cheers to all of you! Your sleepless nights are finally over! Go get some sleep!

And the rest of this article is for all men and women who failed the much prestigious exam.

I know the feeling of not being part of the list. I am not here to console you guys. But I hope my story would be an inspiration to all of you. Just like what I said earlier I’ve been in that position twice. I cried and cried. I spent so many nights analyzing what went wrong. I kept asking God what will be the next step and where I was heading. In short I asked this question a million times, “Paano na ang future ko?”

When I first took up my review, it was the time that we were financially stressed. I still enrolled in CRC-ACE in Baguio and stayed in a boarding house in Brentwood. During the course of my review, my expenses were all ballooning and I knew that my father was having a hard time financing my review. I made the greatest alibi in my life that I was sick and I needed to go back home. I packed my things, books and review materials and rode back to Lingayen. I decided to continue my review in an unorthodox style- self-review. I went back to Baguio only during pre-boards and the actual examination days. As a result I failed my initial try.

When I failed the exam during my first take, I applied immediately as a bank teller. For five months I stayed there but every time I see my old classmates back in college still reviewing after they failed their initial try, I finally decided to leave my work and asked for financial support to my Auntie Connie from abroad. She was an answered prayer. She lent some cash to finance my review. I immediately informed my father regarding my plan to resign and concentrate for my review.

With some extra cash I saved from my previous work and financial help from my aunt I enrolled once again in CRC- ACE. I was glad to see some familiar faces when I first attended my review class. I was so eager to go back to review like a freshman! Back then I woke up at early dawn reading theories, lobbied around in SLU library in the morning, attended everyday mass in the Cathedral after I had my lunch, joined the afternoon class in CRC-ACE and stayed till 9 in the evening in the library.

I pushed myself up to beyond my limit. I had lesser time to sleep and I felt the pressure through my veins. Still I registered for another try during October 2006.

And for still unknown reason I failed again the second time around.

On the day I got the result of my exam in the PRC, I was shocked that my rating reached 74%, only a hairline away from grabbing my title. I only passed 3 subjects and failed the rest which means I was not also a candidate for “Conditional”. I went home and said to my father that I planned to take the exam again for the last time. My father never doubted my capabilities and he immediately agreed. However, since financially we were not yet stable, I humbly accepted his offer to attend review classes in Dagupan City. (to be continued…)