The Making of a CPA

By Rowena T. Tarrobago, CPA

Being one of the average students of the class it was a tough time for me since I enrolled
the course, having to pass the screening standards of the school, the thesis requirements
and finally the mock board exams.
Graduation was a mixture of emotions, feeling of thanksgiving, responsibility and fact
that school life is over and that another coaster was about to begin - passing the board
exam!
nowing my personal standard at school, I hesitated to pursue the review class, I wanted
to defer it. Instead, I wanted to work, specifically an accounting !ob to gain an actual
experience. "y parents insisted me to give it a try and nothing will be lost if I will try,
unaware of the number of times a student may only fail before the refresher course.
#n my first attempt, I failed. I didn$t make it. It$s a feeling of losing everything. I felt I
lost all of my chances. I packed my things - the books, audio materials, my notes,
everything attempting to put them on fire till no more memories will be left. It was days
of mourning. I can$t go out and meet people. I felt ashamed of being a loser.
It was not easy. I lost the confidence. I felt afraid of taking exams. It lasted for almost
four years of acceptance and moving forward. I never tried nor attempted to read my
books or even updated myself of the latest accounting standards. I felt contented of being
an accounting clerk and a bookkeeper. %ntil I meet our accountant in my previous !ob.
&he cultivated the courage in me, trying to bring back the confidence and the motivation
from within. 'onvincing me of chances ahead for a better "( and that it$s not the end of
everything. &he always inspires me everyday at the office. )side from her contribution,
another officemate from same company told me and I quote * kung talagang magaling
ka, patunayan mo sa board exam+
)fter a year of constant reminder and a generous guidance from a previous boss and
challenges from previous co-workers, I slowly learned to step forward. I started reading
some inspirational books from various known authors like ,ohn "axwell and -rancis
ong. .heir books helped me a lot. It made me reali/ed that there are no failures in life,
only lessons to learn. )lso, truly, success is a !ourney. It is not define as achieving
something, or based on our emotions or even reaching a destine places. 0e can be
successful even today, regardless of our past and our chosen career. It is a choice one
must decide.
1aving been felt the required level of confidence, I started unpacking few books from
boxes covered for almost four years. Browsing every chapter and trying to remember all
the lessons retained for years. I smiled with the wasted time I lost. .hen, I said this time
I$m gonna give myself another chance to make my dream come true. I don$t want to live
with what I.
The Preparation
It started with the preparation of a study time schedule. I made a schedule that I know I
can strictly follow. I gave more time on -inancial )ccounting, as it covers 2 sub!ects at
the board, the )ccounting .heory, 3ractical 4 and )uditing 3roblems. I made sure I$m
relaxed while studying so I could understand the sub!ect matter by heart.
.hen, I made a survey of the different review schools, since I graduated 5 years ago, I
really needed to refresh lessons I almost forgot and to update myself with the latest
standards. I preferred to enroll in the school where my weaknesses are best taught. I stick
to their review materials and religiously followed their teaching strategy. I left no lessons
that are not clear.
6ext, the inner peace. 0hen I decided to take the chance I made sure I have no more
emotional baggage within. I prayed and ask the 7ord to change my heart. I stayed focus.
I could isolate myself in the presence of a crowd. I adopted with the environment. )nd I
made sure I had a reason, a noble purpose for that great challenge I took. -inally, I never
took my health for granted. I ate on time. 1ad my vitamins and made sure I had enough
sleep.
-inally, the 8ivine guidance. 0e are nothing without the 7ord. #ur strength is limited.
-or me, I needed 1I". I regularly listened to 1is words. I entrusted everything to 1I"
while doing my part. ,oel #steen said * when we live trusting God, we really don$t have
to struggle, with God, we can be at peace, knowing that at the right time, God will keep
1is promise-and its not going to be one second late.+
.o G#8 be the Glory9