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Thursday, July 28, 2011

On Passing The CPA Board Exams

First, please allow me to quote Philippians 3:12-14, Apostle Paul said,
“Not that I have already obtained all this, or have been made perfect, but I press on to take hold of that for which Christ Jesus took hold of me. Brothers, I do not consider yet to have taken hold of it. But one thing I do: Forgetting what is behind and straining toward what is ahead. I press on toward the goal to win the prize for which God has called me heavenward in Christ Jesus.”
I consider passing the CPA board exam nothing but a favor from the Lord. Like Paul, I understand that this, though seem a great achievement to us, doesn’t completely make or break us.

Passing the CPA board is like taking a cruise in the pacific. You may be astounded by the size of the ship, but no matter how big it is, it’s frustrating to know that it’s only a speck on the face of the ocean. Not only that, you will even get more frustrated that the stir it caused on the water seem to vanish rapidly without leaving a trace. Everything comes to pass. The day that you pass the board exam, people will talk about it, but afterwards it will be gone like an old song never to be revived. Same is true with failing. So unless we allow the praises and criticisms of people to define who we are, passing or failing doesn’t make any difference. But what is important is the learning that we had during the race and every gem of lessons we take along the journey.

As I strain forward to my career path, I can’t help but recall what had taken place in my life during college and the review, even the time elapsed from graduation to review.

Accountancy was never my first choice. It’s the 3rd to be exact. 1st was Computer Eng’g next was Broadcast Communication or Journalism whichever is clearly determinable. It only seemed good to me when the result of the UEP Guidance & Testing Office showed that Accountancy as the most appropriate one for me. I didn’t know whether it assessed me right, all I know is I heeded the result. First year was a test, I wasn’t about to enroll though the result was good due to financial constraint but a cousin of ours offered to help us out. The same scenario of hanging on and almost giving up seemed to last until 3rd year when finally my sister and brother graduated college and I was the only one studying. From time to time, I saw that God was always a silent partner in my study, helping me out in finances through my cousins, showing me that I could excel in my subjects that seemed like giants to me, getting achievements I thought would only be a wishful thinking.

After graduation, I thought of working to save for the review. Unfortunately I can’t. I have to help out my family and had almost given up the hope of going into the formal review. I got the chance of enrolling last November 2009 of which the exam is on May 2010 but since it’s a weekend session, I couldn’t attend a Sunday service so I gave up by the end of January. I passed the buck to the fact that it’s a difficult way of reviewing though I know right then, my heart wasn’t prepared for the board exam. So there I transferred to Manila Ocean Park with the same desire to save, it was helpful though because the pay was good but still it didn’t work. During that time I was contemplating of resigning to finally have a formal review. I prayed that the Lord would just show me the way out.

With my desire to glorify God through the CPA Board Exam, making my family proud and standing up as a testimony of God’s faithfulness, I resigned from Manila Ocean Park and say, “Lord, now am stepping out in faith. I don’t have enough money I know but please help me.” When my previous employer learned that I was resigning from MOP, she offered me a part time job. I grabbed it and enrolled in a morning class while working in the afternoon. I realized by that time it was God’s time for me to take the exam. I just don’t know how to do it with the schedule at hand. When I enrolled, I had 4K with me hoping that partial payment could cost that much only. But I found out it costs 8K. I had used the discount of Cum Laude in my first review; nevertheless I asked if I can still avail of the discount. Praise God because I was given 50%! In short I enrolled with the help of few friends in college and high school. Lagare ako everyday. Morning review, afternoon work naman, evening answer handouts or rest nalang. I didn’t expect much from myself during the review, I was a bit sour-graping and say, “Am a working reviewee, what do I expect?” Somehow it helped me be at peace because I know I have to depend so much on God rather than myself. Then I realized that God would never allow me to review fulltime because He wants to use this opportunity to once again prove His faithfulness despite my shortcomings..

The review brought me to total dependence upon Him and it was a good experience. Even in the actual board exam, I was at peace in taking every subject. There were questions that seemed difficult but no matter how difficult the subject is, peace just simply engulf me to the point that whenever we went out of the examination room, we were saying, “Thank God, we're gonna be CPA’s na!” True enough, God really answers prayers. Somehow I expected it, or even more dreamt of being on top but unfortunately I fell short. What surprised me was the rating I had. I was expecting a just-to-get-by grade but God is ever faithful, He gave me even more that I felt so undeserving.

During the course of the review, I resolved to God that I should pass His test aside from the CPA board exam. Three things that I learned and considered vital not only in the review or studying in the undergrad but also in each area of life.  For ease in memorizing, I’d use the acronym of CPA. Let’s have it backwards though, first is letter A.

A – Attitude: It connotes our character, how we deal with each issue in life, our attitude towards our dear professors and our beloved parents, our perception towards the subject we’re taking no matter how difficult it may seem, and the most basic of these is our attitude toward every test or examination. After all, we say that life is a series of tests so we better learn the values of overcoming them the right way while we are young.  Attitude also includes how you persevere in achieving your goals. It is also of equal importance to all these that you have the right motivation in whatever you’re doing.

The first time I took the review, I know my heart wasn’t prepared and my attitude wasn’t right. I only took it for the purpose of utilizing the scholarship granted by the review centers. I couldn’t appreciate most of the reviewers and even the subject itself. I felt the Auditing Problem was so slow-pacing, the Business Law to be boring, not to mention that I was mad about the green jokes of the Taxation reviewer, the seats were hard and has no cushion in it, when you sit you have to find which is a comfortable position because the space is very small that even when you pass through the aisle you have to go through sideways! “Ganun kasikip!” At the end of the day, I stopped not even making halfway. When I finally decided to review second time and really take the exam, I prayed hard that God would prepare my heart and that I would really put my heart in this endeavor. And there, I started to like every bit of the review. And every time I find someone or something uncomfortable say I don’t like the reviewer, I convince myself that I have to like him otherwise I’ll end up quitting again! The odd thing with my second review was, the same reviewers I had in the first review were still the same reviewers in the schedule I took! So I say everything is really a test! And it’s better that we pass the God-given test along with the victory over the struggles we are into. The test of FAITH!

P – People: Proverbs says it all: “bad company corrupts good character.” It’s better that you surround yourselves with people of positive attitude of faith, people of excellence, people who will fuel your dreams and not dissolve it, people who will help you pursue something bigger for God, for other people and yourselves and not discourage you. Now am not saying that you label each one that he/she is like that nor that you take them off your lives. But it’s a matter of choosing who you allow to speak to your life. If you are in the realm of these people, start helping each other act positive, think positive and speak positive.

When I was in college, I thank God that He drawn to me people who have had a positive impact to my life. I was alone here in Samar during 4th and 5th year since my sister already graduated and had gone back to Palawan with my entire family. There were times that I felt the solitude but never the loneliness because I have with me people who became family to me. And even in the review, I felt I was in the right review center with the right reviewers and right group of people no matter how they may seem. I even made friends that during the actual board exam we pray together before we go to exam room, and until the job hunt we were together and hoping to be in the same company which I think will not happen.

Finally, the most important letter: C – Christ
I am not speaking nor promoting any religion here. But if within you believe that God do exist and that He rewards those who earnestly seek Him, this is for you. I found this truth to be at work in every area of my life. There is always an element of God’s favor even in taking the CPA board exam. We may have known God in different ways, but He is ever faithful and just that He looks upon people with favor as He pleases.

I was not at all focused in the review considering my schedule. Instead of reviewing, I had plenty of time to rest because my body is not used to studying in extensive hours especially evening. The same study habit I had in college was carried on to review. You know, studying when there are exams! But never that I say let God do the studying for me. That’s a very bad attitude since God will not take the examination for me either. What I do is that, I review and just do what I can, say a breath prayer before or during the course of my practice time saying, “God, please help me as I study.” I understand that even given the lifetime to study the lessons, there is no way that I can perfect the 7 subjects of the board exam.

So I resolved to myself that I will just do this and whether the results turn out to my favor, then Praise be to God and even if it doesn’t still I will Praise Him. I can’t bring myself to blame the work for not having an ample time to study, it’s one thing I am thankful about because it finances my review.

If your attitude is right and your motives are right plus it’s God’s time for you to have it, by all means God will give it to you. I remember from the movie Facing the Giants, it is said there that there were two men waiting for the rain to be poured onto their field: one prepared the field and the other didn’t. And the Pastor asked the coach of the football team, “Who do you think has a greater faith that the Lord will reward?” Even you can tell, the one who prepare His field.

Let us liken ourselves to a farmer of a rice field. First he cultivates the land and removes every unnecessary thing in the soil like big rocks, weeds and dead roots. Then he prepares the seedbed to scatter the rice grains until they sprout to few inches. Afterwards he pulls them up and transfers them to the field and does the planting. He maintains the rice field, protects it from crows and pests and waits for the harvest with an expectant heart.

As I said earlier, there is always an element of God’s favor. And the Lord is a God who rewards those who acknowledge in themselves the need for Him. Yes, we may succeed by our own, but fulfillment only comes from Him. Yes, we may get what we desire, but the Lord gives more than enough and He adds no trouble in it.

Tuesday, April 19, 2011

Christ’s Sacrifice Once for All

LENTEN SEASON. What this got to do with the life of Christ and His Cricifixion? Is this what we're really celebrating or the tradition has overpowered the real essence of remembering what Christ did on the cross two thousand years ago? There's simply a lot of things we do because we're born to it but never really know what's the essence of doing it.

As we celebrate the season, let us be reminded that Christ sacrifice is enough for all our sins and there's no other blood that can ever be offered for the remission of our sins. Paul writes, "The law is only a shadow of the good things that are coming—not the realities themselves. For this reason it can never, by the same sacrifices REPEATED ENDLESSLY YEAR AFTER YEAR, make perfect those who draw near to worship... And where these have been forgiven, sacrifice for sin is no longer necessary." 

One of Christ's final words declared that what He did is enough, He said, "IT IS FINISHED!" Death is FINISHED! Sin is FINISHED! There's no other thing that we can do to repay Him for what He did!

Enjoy the rest of the season with the LOVE of the Father, the Forgiveness of the Son Jesus Christ and the comfort and dwelling of the Holy Spirit in us.

In Christ,

Jim

Friday, April 1, 2011

Sangdakot ng Biyaya

AWIT 121 [Si Yahweh ang Ating Saklolo]


1 Do'n sa mga burol, ako'y napatingin---
   sasaklolo sa akin, saan manggagaling?

2 Ang hangad kong tulong, kay Yahweh
   magmumula, sa Diyos na lumikha ng langit at ng lupa.

3 Di Niya ako hahayaang mabuwal,
   Siya'y di matutulog, ako'y babantayan.

4 Ang tagapagtanggol ng [bansang Pilipinas]
   hindi natutulog at palaging gising!

Isang kaaliwan sa akin ang marinig ang mga naturang salita mula sa Salita ng Panginoon. Sa tuwing aking sisilayan ang mga aralin na tila isang higante na kay hirap daigin, naitatanong ng aking payak na kaisipan kung papaano ko ito aaralin.

Ngunit tulad ng tinuran ni Haring David sa kanyang mga Awit, ang aking tulong ay hindi manggagaling sa aking karunungan, bagkus sa aking Panginoon na may likha ng lahat ng bagay. Sa Kanya nagmula ang lahat ng karunungan, maging ang karunungan ni Haring Solomon na walang sino man sa daigdig ang makahihigit ay Kanyang bigay.

Panatag akong ang Kanyang kamay ay laging nakaagapay sa akin at kailanman ay hindi Nya ako pababayaan. Sa Kanya ko iniaalay ang lahat ng ito!

Sunday, March 27, 2011

Just the HEM of Your PRESENCE

(Mark 5) A large crowd followed and pressed around him [Jesus]. 25 And a woman was there who had been subject to bleeding for twelve years. 26 She had suffered a great deal under the care of many doctors and had spent all she had, yet instead of getting better she grew worse. 27 When she heard about Jesus, she came up behind him in the crowd and touched his cloak, 28 because she thought, “If I just touch his clothes, I will be healed.” 29 Immediately her bleeding stopped and she felt in her body that she was freed from her suffering. 30 At once Jesus realized that power had gone out from him. He turned around in the crowd and asked, “Who touched my clothes?” 31 “You see the people crowding against you,” his disciples answered, “and yet you can ask, ‘Who touched me?’32 But Jesus kept looking around to see who had done it. 33 Then the woman, knowing what had happened to her, came and fell at his feet and, trembling with fear, told him the whole truth. 34 He said to her, “Daughter, your faith has healed you. Go in peace and be freed from your suffering.”

       The Lord deals with all of us in different ways just as he had treated the sick people in the New Testament times. But sometimes we have to intentionally touch Him like what the bleeding woman did. We have to touch His heart as we align our plans with His for our lives. We have to simply touch His glory with every simple things we do: with our corporate worship, with our giving, with our cell group and discipleship, with our family, studies, career and even with  our personal and private lives.

      Good thing about our Lord Jesus is that, He hears even the deafening silence of a humble spirit or even in the midst of the raging crowd of prayers thrown at Him. Every act of faith, every act of worship, every soul thirsty for Him to fill, every obedience and sacrifices will never go unnoticed. Crowd will not overcome Him, all sins will be blotted out and He will give us fresh start; we just have to come to Him just as we are: BROKEN.

Isaiah 59:1
  Surely the arm of the LORD is not too short to save, nor his ear too dull to hear.

Tuesday, March 8, 2011

"I didn't see it coming!"

Browsing over my Bible this morning and praying that the Lord will give me His word for the day to which I will reflect, I went over the Book of Luke. I have read it many times and heard preachers preach from this book but this time I felt it's different. I resolved to learn again from the very word of Jesus Christ and His life on earth so I started from the first chapter. Chapter 1 talks about the birth of Jesus Christ, the first Christmas ever celebrated. But in the very first passage, it's the promised birth of a servant to prepare the way of Christ: The birth of John the Baptist, as foretold.

The plot of the story goes like this: There was a priest named Zechariah with his wife Elizabeth (who was a cousin of Mary), who had no child borne to them. They prayed for it but still they had none until they got old. When it was time for the LORD to bless them with a child [John], Gabriel, an angel of the Lord appeared to Zechariah while he was doing his chores at the temple. The birth of his son was foretold by the angel but Zechariah didn't believe at once because of their old age. Because of his disbelief, he was made mute until John was borne. His wife, however, believed and afterwards conceived a child and gave birth to John.

There are few things that made impact on me, something that is very personal.

     *** Zech, my man was a priest, a servant of the Lord, ordained and anointed to perform such a heavenward duty but sad to say he didn't see the answer to his prayers coming. Sometimes, even leaders can be very disbelieving or to some extent, most Christians are. Instead that we become example of Faith, we can be those who are doubting. This only confirms that we are not excused to have doubts. I sometimes doubt and it's my prayer that the Lord will bring me to a higher level of faith and say, "I believe Lord, please help me overcome my unbelief!" (Mark 9:24)

     *** God has His own time-table and He never forgets. We may have forgotten that we ever prayed for it, but God doesn't. He will do it in His perfect time and nothing can ever shut the door of favor once He opened it. (Revelation 3:7) I am blessed by the movie The Perfect Stranger. When Nikki got an invitation to have dinner with Jesus Christ, she was totally in disbelief. The Lord told her that she actually asked for it [to talk with Him] which Nikki forgot, but the Lord didn't.
     *** Our disbelief will not hinder the Lord from doing what He has planned doing, it can still happen, only to other people's lives who believe. Zech's wife believed and so it still came upon his family. As members of family [especially when we are the only ones Christian], it is crucial that we don't lose our faith even in the midst of unbelieving parents and siblings. Every seed of faith we do counts in heaven, and the Lord never rejects an offering of a righteous [thru Christ]. We can be the only representative of our family, our campus, our offices, our friends.

     *** It's for the Glory of the Lord that we will see it materialize. Every fulfilled promise is for the Lord's glory to be visible in our lives, every answered prayer is a manifestation of God's saving grace.

The Lord sees every single tear, he sees the sacrifices we've made...and He never cease to care.



Monday, March 7, 2011

Catching Up

Catching up. . .catching up. . .with what? almost everything. Review is a whole lot different than studying in college. There are plenty of opportunity cost - full-time earnings, ministry, relationships, rest, family, among others. Things are tough and even gets tougher. But that's how it is.When we want something, we work hard for it to the point of being inconvenienced.

I can't be hypocrite to say that review is getting well with me cause definitely it's not! I just can't let myself be drowned by all the details and lose heart. I have to stay focused despite the pressure. Whenever I answer some handouts, I am reminded of the lapses I had during college inasmuch as studying my lessons. I felt the guilt that I did not at all go the extra mile rather I stayed at the status quo. That's what we all are I guess.

These days are tough. I just pray that the Lord will grant me the strength to continue with what He has started in me. I can't deny the reality that I envy those people for being given the chance to review full time. But I am not at all bitter because with the little I have, I know that the Lord is still faithful. Maybe He doesn't want me to review full time at all because He wants me to learn the attitude of continued reliance upon His grace every single day. Maybe He doesn't want for me to be very comfortable to be complacent and trust my own wisdom and strength. I can't tell what could I be today had I given all the comforts. With this I do praise Him.

"If I Pass, I'll praise God. If I Fail, I'll praise God!"

Carrie Underwood - Temporary Home

Sunday, March 6, 2011

Pavement to Christ

Months have gone by, thoughts have taken flight and have been forgotten, and now I just find myself writing this note. I forgot how it was to write, the trail of thoughts seem to conflict one after another. I feel dumb. All I know is I have to pen my thoughts just to ease myself from this melancholy. Reflect. Tick-tack, tick-tack. Think!

Pavement to Christ. You know why I titled this note this way? For some reason that I have to constantly remind myself that there is no such thing in a Christian life. Had there been such a pavement to eternity, we could have taken the easy and comfortable road that leads to Him. It's always an irony where a promise stands in this chaotic and decaying world. But that's just how it works. (John 16:33)

Saturday night was it, we were on our way out of Trinoma with Maeve & Bry when three kids were a bit disturbed. One of them was shouting quite a noise in tears, "Am so tired. Am so sick of walking!" T'was funny though. But most of the time we are liken to that kid. Our deepest complaints sometimes just echoed resoundingly in the silence. At least the kid was honest with what he feels. At least he was able to blurt it out.

Indeed the road is long. Sometimes it's rocky and most of the time we stumble in it. Sometimes it's quicksand that we go through. Sometimes there's mountain before us that we need to climb up. Sometimes there's valley of green pastures, fresh waters that we just want to find rest and thought of settling on the convenient.

We can just sit and enlist all the possible metaphor we can think of about Christian life. But something is most comforting: that the One who has gone before us will help us through it all. He was insulted, beaten down and rejected. He felt the pain at most the agony of torture. He was deprived of His throne but he reigns forevermore. His name is Jesus.

Lord Jesus, thank you that whenever we experience the pain, the rejection and insults we know that you understand better than we do. Thank you for not leaving us all the way, for being our comfort and Saving Grace. Remind me that when things seem incomprehensible, I don't need to understand everything to trust you rather I just have to simply trust and obey. Whatever you're doing inside of me. I yearn to you and lay everything bare in your hands. My dreams, my plans, whatever I aspire, may it be for your glory and praise!