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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

Knowing 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 job to gain an actual
experience. My 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.

On 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. Until I meet our accountant in my previous job.
She cultivated the courage in me, trying to bring back the confidence and the motivation
from within. Convincing me of chances ahead for a better ME and that it’s not the end of
everything. She always inspires me everyday at the office. Aside from her contribution,
another officemate from same company told me and I quote “ kung talagang magaling
ka, patunayan mo sa board exam”

After 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 John Maxwell and Francis
Kong. Their books helped me a lot. It made me realized that there are no failures in life,
only lessons to learn. Also, truly, success is a journey. It is not define as achieving
something, or based on our emotions or even reaching a destine places. We can be
successful even today, regardless of our past and our chosen career. It is a choice one
must decide.

Having 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. Then, 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 If.
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 Financial Accounting, as it covers 3 subjects at
the board, the Accounting Theory, Practical 1 and Auditing Problems. I made sure I’m
relaxed while studying so I could understand the subject matter by heart.

Then, I made a survey of the different review schools, since I graduated 4 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.

Next, the inner peace. When I decided to take the chance I made sure I have no more
emotional baggage within. I prayed and ask the Lord to change my heart. I stayed focus.
I could isolate myself in the presence of a crowd. I adopted with the environment. And I
made sure I had a reason, a noble purpose for that great challenge I took. Finally, I never
took my health for granted. I ate on time. Had my vitamins and made sure I had enough

Finally, the Divine guidance. We are nothing without the Lord. Our strength is limited.
For me, I needed HIM. I regularly listened to His words. I entrusted everything to HIM
while doing my part. Joel Osteen 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
His promise-and its not going to be one second late.”

To GOD be the Glory!

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