“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.
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