CPA Story: God’s delay isn’t His denial…

To begin with, how did I get into the Accountancy program?  Back in high school, I don’t have any plans regarding the course that I will take. I asked my parents for any suggestions as long as it is neither in the field of Education nor Engineering (as my sister is already a teacher and I hate complex math). So, they told me to take up Accountancy, and I did. I don’t have any background as to how difficult it was, but I ended up studying so hard, doing everything to understand the topics, and trying to pass the exams. Every time the semester ends, it was nerve-wrecking. Tears fell and crossed fingers, I hoped on seeing if my name as one of the students who will proceed for the next semester. As I came nearer to the finish line, it’s getting more intense. Plus, the amount of doubts that were rising at that time. However, I kept on praying. I really prayed one year before I started reviewing for the CPALE by May 2019.

As I was doubting myself if I could make it, I asked for a sign. What happened was, when I opened my Facebook account, the first thing I saw in my timeline was the post, “Believe in what you pray for.” That’s why, I pursued to take the May 2019 board exam. My hopes were so up that time, told myself to think positive and that I will pass. However, as the results came out, I scrolled down but I didn’t see my name on the list—and that was my first downfall. Yes, I don’t win on competitions before but I never experienced failing on exams that I have prepared so hard. I couldn’t do anything but cry, questioning why it happened. All I want is to pass for me to help my family. “Is it that hard to give?” I was so depressed. I isolated myself from everyone. For me, I already got a mark of failure and I am ashamed of it.

However, through prayers, I tried accepting my situation; telling myself that this happened with a purpose. My perception changed a lot. I’m still kind of bitter with what happened to me but thank God I managed to continue attending review classes and study more for the October 2019 CPALE. I only have 4 months left and I should not waste time. Although I still cry at night thinking about how painful it is, I thank God for helping me survive each day.

Fast forward to the day of the exam, I already had an assumption that Taxation will still give BIR forms just like the previous CPALE. However, I didn’t expect that there were a lot of them. 30 minutes left yet I still had no answers for 15 items. I prayed to God saying, “Lord, kung di ni nako ma-answeran, hagbong na gyud ko siguro. Maytag sakto lang ako mapili na letter Lord”. So yeah, I solved it with my eyes and hands hastily, but thank God I still made it. In every subject, I am not that confident. I always have doubts to my answers, but for the Auditing exam, I said to God, “Lord, all this time, never pako nakapasar ug auditing even sa preboards. This subject is the toughest for me. Ikaw na bahala“. Surprisingly, auditing questions were mostly theories, it’s not that I’m really good at it but PRTC reviewer, Sir Cabarles, is so good in discussing those topics that will really make you understand the foundation of Auditing. FAR was also an unexpected subject of October 2019 CPALE because I didn’t expect that most questions will be on theory rather than problems. It’s difficult because I’m better with problems, but God still made His way for me.

After those three deadly days of my life, I stayed at home, waiting for the results. I did my household chores instead of going out to see my friends or getting away from the stress that I just experienced. Of course, I kept on praying to pass the CPA Licensure Examination. October 21, 2019 came, and I felt nothing. I am neither nervous nor excited for the results. Maybe because this already happened to me twice. But hours before the release, I started reminiscing those months I suffered, and I can’t help but cry.  I was crying, hoping to pass the CPA board exam but at the same time, I was also preparing myself for the worse outcome—to fail again. I tried convincing myself that God will provide and that whatever may happen, I should accept.

The good news was, I passed! At this very moment, while writing this story, I’m here in Starmall Talisay, Cebu, waiting to start my inventory count, I wanted to cry with so much happiness. I still can’t believe that my prayers since 2018 were happening to me one by one. God is so great. Nothing is really impossible to Him. I know that despite the scar I had, He surrounded me with the best people who supported me and led me to what I am today- my family, friends and colleagues. Thank you so much!

Right now, I am an audit associate at KPMG Cebu branch. I am so happy to be part of this new family. Being a member of one of the big 4 firms is an honor for me. All I could say is that, whatever situation you are in, God is always by your side even if you feel like He is not. Your purpose is under His control so trust Him and do not give up. His delay is not His denial. Have faith and keep going. Just like me, in God’s perfect time, everything will fall into place.

I hope my CPA journey will give you inspiration to pursue your dream. Fighting!!

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About the Author

Fritzie Eloisa Cadungog
Fritzie Eloisa Cadungog
Fritzie is a half optimist and half realist. She's a big fan of life stories and random talks. Quite straightforward but rest assured you can count on her.