CPA in His Time (How a Magna cum Laude became a conditional passer)

May 29, 2014.

Nagbiyahe kami papuntang Manila para makapag-review sa CPAR. ‘Yong sobrang excited ka kasi alam mong makalipas lang ang ilang buwan, magiging CPA ka na, magkakawork ka na at makakatulong ka sa pamilya.

May to June 2014. Nagbago ang bumubuo ng BOA. Nadelay ang May 2014 CPALE na natuloy noong July 2014. Marami ang kinakabahan. Madami ang nagsasabing sobrang hirap ng exam.

July 2014. Ang baba ng passing rate. Huhu.

October 2014. A night before the boards, nag youth service ako. Ang ganda ng topic: “Why do bad things happen to good people?” But it’s really a good preaching anyway.

Eto na. Araw na ng paghahatol. Ang tangi lang ata na pinagpray ko kay Lord, ipasa Niya ako sa BLT kasi least like ko talaga yun. Nahiling ko pa nga atang, “Lord, kung ‘di man pasa, kahit condi man lang”.

During the waiting period, I’m just praying na kung ano man ang resulta, Lord, give me the grace to accept. A day before the results came out, I read a devotion, “My timing is perfect.” I wondered, “Lord, time ng maging CPA or hindi pa?”. The morning ng results day, His Word is in Ecclesiastes 3:11, “He has made everything beautiful in its time.” That day I knew, this time is not my time. And I saw my results.
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Remarks: Conditional

Auditing Theory: 77
Practical Accounting I: 76
Management Services: 85
Business Law and Taxation: 78
Theory of Accounts: 81
Auditing Problems: 63
Practical Accounting II: 51
Average: 73
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True enough, God heard my prayers. Pasado ako sa BLT, pero bagsak sa Auditing Problems at Practical Accounting II (‘yong mga favorite ko pa.) I have never failed in my entire life. This hit me so hard. ‘Di ako umiyak, hindi dahil sa ayoko nilang makita na umiiyak ako pero wala talaga. I even asked God na baka kaya ‘di ako umiiyak ay dahil di pa lang nagsisink in na condi ako. Thank God it’s not. He answered my prayer. He had really given me the grace to accept kahit ang dami dami kong naririnig na “may honors pa man din”, “sayang”. There’s one thing that I really have at that moment: I have peace and I really trusted God for His timing.

November 2014. Dahil sa ako lang din ang inaasahan sa pamilya at sobrang laki din ng nagastos sa review, eto na si ateng breadwinner, naghanap ng work. Dito ko narealize kung gaano kalawak ang mundo. Eto na ung realidad ng buhay. Bonus na lang ang talino at titulo (CPA), pero sa bawat trabahong hahanapin, abilidad at tatag ng loob ang magpapanalo sayo.

I prayed for a work na puwede pang magbigay sa akin ng oras para mag-review ulit. Then, I landed on a job as Bank Reconciliation Analyst. Tuwang tuwa ako kasi puwede makapag-enroll ng weekend sa CPAR. Kaso ang catch, pagpasok ko sa Company, 5 year audit. Lord, paano na?

Thankfully, my officemates continually prayed for me. May isang bagay nga kong pinanghawakan sa lahat ng prayers nila: “Lord, we’re praying for divine leakage.” Funny as it may seem, but it’s true. I’ve experienced it myself.

Fast forward.

September 2015. Nakapagleave ako ng 2 weeks sa work para mag aral. Huhu ang gracious nila grabe.

October 2015.
Same as last year, I’ve attended a youth service. This time, sobrang timing ng topic. Jesus has won it all. I was really declaring that this is gonna be the time for me.

At mahirap din pala sa feeling na condi ka. Kalahating pasa, kalahating hindi. It’s a do or die decision. Ipasa mo ‘to, pasado ka na. Ibagsak mo ‘to, uulitin mo lahat.

I took the test Saturday morning for Auditing Problems. Dahil nga nasa 5 year audit ako, I can really attest na konti lang talaga naaral ko. I brought Roque’s reviewer for Auditing Problems. I scanned briefly. Noong time na tinago ko na, may nag pop up na problem sa utak ko na pinasagutan sa amin no’ng college. Since ‘di pa naman start ng exam, I looked for it. Inaral ko.

Exam part. Binigay na answer sheets and questionnaires. I stared for it for a moment and naiiyak na ko kasi it’s a DIVINE LEAKAGE. Lahat ng iniscan kong problems, lumabas. Pati ‘yong problem na nagpop-up in mind. So all in all, sa lahat ng 5 problems na lumabas, 4 ung naaral ko including ung problem na nagpop up in my mind.

I answered it peacefully. And by the afternoon, I am really declaring na kung hinatak ako pataas ni Lord sa AP, gagawin Niya rin yun sa P2. Amazingly, nung dumating ung exam, nakapagsagot ako ng tuloy tuloy.

Pag uwi ko ng bahay, ‘yong pinsan kong condi din also took the P2. She really cried to me saying ayaw na niyang mag exam kinabukasan kasi feeling niya, sa P2 pa lang bagsak na siya, bakit pa ba niya itetake ‘yong pang kinabukasan. I prayed for her and iniwan ko na sya sa sala. After several minutes, she’s crying again not because she’s discouraged but she’s encouraged. Sabi niya, while reading the Bible, she got into the verse (I forgot the specific book) saying:

The servant asked, “Shall we go to war or not?” The king replied, “Go, for I have given them in to your hands.”

She’s took the exam the next day. And I also went to work the next Monday.

The night of October 15, 2015. I’m just writing a note:

“October 16, 2015. I am a CPA (Christ Prime Ambassador). Bukas, CPA na ako.”

October 16, 2015, 2am. My friend tagged us on Facebook post: PASADO na kami. Di lang ako pero kaming dalawa ng pinsan ko. It’s a double celebration and got my results.
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Auditing Problems: from 63 to 87
Practical Accounting II: from 51 to 83
Average: from 73 to 81
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With this, I have learned my lesson:

“Success comes to those who knows that failure is part of it. If you want something, do something about it. It is better to hold on to “what is” rather than to think of “what ifs”.”

In life, the times you’ve stood up should always be greater than the times you have fallen down. God may move slowly but He moves surely. Trust His timing.

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About the Author

Gladys Bautista
Gladys Bautista
Gladys is a CPA - Christ Prime Ambassador.