CPA Story: The Lord is Faithful to His Promises

I came from an average income earning family, living far away from my university and always making every second count through constantly striving to succeed. My life indeed as an accountancy student really taught me not to give up, and to always look up upon my parents’ sacrifices and hard work just to send my siblings and I out in school. In every step of the way, I always keep on assessing things that I have done, if I gave my best on it and if my family is truly deserving of it taking into account the mindset of them are the reflection of everything that we do. We might get tired or sometimes tardy in grasping all of the lessons that we need to learn, but we should also consider our parents’ exerted efforts while working, they should be our paramount motivation to continue, to push through and to exceed beyond our limits.

In my four years of stay in the BSA program of PUP, I learned so many things and developed ways for myself and effectively to the younger breed of accountancy students on how to study accounting (far different from reading some trivial literature) successfully. Here, our objective is to obtain the clearest thought in a given principle under study or in a given problem to be solved. Hence, we need more effort to read and compare discussions on textbooks available. Each assignment builds on previous lessons and activities. If we do half-hearted work in its basic concepts, we may later be confused in solving succeeding problems that apply those concepts. So let me share this to you: first, read ahead, be sure to read the chapter assigned before they are discussed in class. Accounting books are condensed. Almost every sentence has important parts. Scan reading will just give us a blurred idea of the subject matter. Another thing is, not all professors discuss principles thoroughly; some of them will just give us the guidelines to answer chapter tests from our book without explaining the lessons covered by that particular chapter, they will let us understand and answer those on our own. Second, read to understand why. In studying and solving problems; we should always ask for the reason behind it. Accounting is a very technical and logical subject. It requires reasoning if we can understand why. Failure to analyze the problem would probably be the cause of getting the wrong answer. Third, work on problems to understand how since accounting is a do-it-yourself course. Don’t just rely on our understanding of “why”.  Even if we understand “why they do that” we still must be able to do it ourselves. Reduce the answer in the paper, preferably in good form computation; always keep in mind not to exclude them because they are essential for us to have neat answers.  If possible, solve all problems in every chapter. Simplify complex situations and complicated principles using diagrams. Be sure to understand “how” as well as “why”. Work on problems in the reading materials. Eventually, internalize, always recall the principles we have learned. Interrelate. Always be ready to give a correct answer supported by the applicable rules. Never try to leave unread pages; we might miss substantial information from the book. Make notes while reading every chapter. We may refresh our memory by going back to the previous chapters and our notes, reworking problems that were difficult for us, outlining important principles and procedures and trying to work on extra problems that are similar to our assigned homework. Never wait until the examination time comes to review accounting subjects. Review, understand, relate and recall the accounting principles every day. 

Strive to be productive. Be mindful of what you do. After a long and tiring day, give time for yourself to unwind. De-stress through watching your favorite Netflix series or updating your social media accounts. Be sure not to overdo it for it will cost you unknowingly. You should balance everything so that none of the factors of your health, academics, and social life would be compromised.

My less than five months of review for the CPA Licensure Examination really taught me to discipline myself and to let go of the things that distract me to do what I wanted to pursue. It was never easy to recall what we have learned for the past four years in this very short span of time. But it was never impossible to be extraordinary when hard work and determination were put together. Before the reviewing period commences, I outlined the books that has to be scanned, concepts to be recalled and the handouts to be answered each day of a given week. I made sure to achieve my goals.

I made sure to achieve my goals so that I will not be left behind with the pacing I set for myself. In times of frustration and doubt, I always ask for God’s guidance and help. My family never fails to give me strength which continually ignites the fire inside me to push through. On the day of the actual board exam, I went to church first to thank God for everything and for bringing me this far and above all, for keeping me healthy, determined, and well-motivated after all the processes I went through. I never felt 100% confident in every letter I shaded for the exam which seemed to be new for me and they are not technically the usual questions I used to answer back in college and in the review. I almost did substantial wild and smart guesses and just let it to God. I felt the need to breakdown after the first day of the boards but then I insisted to remain strong for the remaining subjects of the exam. I just told to myself that I won’t let my emotions bother me. After the three- day board exam, I felt very exhausted and tired. In almost one week of waiting for the results to be released, I felt guilty at times for I know in myself that I did not give my all during the exam. I prayed every night to God. I thanked Him for everything and let Him take into control. I just hold on to His promise that He will never forsake me and that He will give what I truly deserve. The time of the release of the results is set to be in the breaking dawn of October 22, so I also set my alarm clock for that moment. I slept early last October 21, not knowing that it will be released at 11:00 PM that night. I was suddenly woken up because I heard my phone ringing for someone congratulated me on the text message. My heart beats so fast that moment and then I confirmed that the results were released already upon seeing it on the PRC’s official website. I immediately downloaded the file which contains the list of passers then I scrolled down until I reached the section of my surname. There were seven people in the list who exactly had the same surname as mine, I was nervous to make a slide to the right on the file to check on the names. But after gaining enough strength to wholeheartedly accepting whatever my eyes would see, I gently made the slide and upon seeing that my name was actually on the list, I immediately called my parents and wake them up from sleep. I cried and told them that all of our hard work was all worth it. I saw in their eyes the joy I had never seen before. The happiness we felt is worth more than ever. We prayed that night to God. We thanked Him for blessing us this abundantly and for having us experienced this very life-changing moment.

I would really hope that you will find this very helpful in your succeeding years of stay in the accountancy program for nothing worth having comes easy. So, God bless you, future CPAs! Time is of the essence, that is why we should value them so much. When in the departmental exam week and/or series of quizzes, learn to study smart and always strive to sleep for at least eight hours and eat at the right time with the right amount so as not to impair your health. #HealthOverEverything. I know all of your hard work and sacrifices will soon pay off and you will become effectively a CPA too! Never ever entertain negative thoughts; always remember why you started in the first place in order for you to keep yourself on tract along the way. Know where you are headed to so you don’t get lost. You already earned 90% of the much awaited title; you are just few steps away! Never stop chasing your dreams! The Lord is faithful to his promises, just always believe that you can win every obstacle and eventually you will. Always ask for His guidance and help, if you think you should study hard, consider also praying harder.

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About the Author

Mark Ledif Castro
Mark Ledif Castro
Mark Ledif earned his bachelor's degree in Accountancy as a Magna Cum Laude from PUP- Manila Class of 2019, became a Certified Public Accountant few months after his graduation and finally hired as an Audit Associate in one of the biggest auditing firms.