When reviewed for CPALE in November 2015, I was planning to take the May 2016 CPALE. But I was overwhelmed with the review realizing na andami ko pang hindi alam sa accounting. After the first pre-board sa ReSA, I was discouraged by the difficulty of the exam. I almost quit. https://twitter.com/angelicaaira/status/1265153045920313345

I talked to my boss and told him that I am no longer taking CPALE dahil mukhang di ko maipapasa. Hindi ko rin naman balak pumirma ng FS as an independent CPA. But, he said, "Andyan ka na e. Ngayon ka pa susuko?". If marami pa akong kailangang aralin, I could defer daw.

Hindi ko naman daw kailangan maging CPA by May 2016. So I continued with the review and focused on the subjects na sobrang hina ko (AFAR, AudProb, FAR, and MAS). I still took the quizzes and pre-boards during Batch 31 (Room 2 - PM) and enrolled sa Batch 32 (Room 2 - WE).

Some people were expecting that I would take the May 2016, so when the results came out, some of them asked if I passed. I just told them that I deferred so I can study more. I didn't want to risk my chances sa May 2016 CPALE. Kahit MCQ pa sya, hindi naman talaga 25% ang chance.

Some suggested that I should have tried taking it nung May 2016 CPALE at baka machambahan ko raw. Abogado na naman daw ako, so dapat mas madali na sa akin. I had to correct them. I'm not the type of person who worked hard taking Accountancy while working only to take a chance.

I was serious in earning a CPA title and I wanted to earn it by giving my 100%. Walang nakakahiya kung twice nag-review. Kung alam kong kulang ang alam ko, hindi ko na ipipilit. Mas mahirap bumangon kapag bumagsak ako at responsibilidad ko yung pagbagsak.

And to set the record straight, hindi madali ang Accountancy o CPALE just because abogado ka na. Mas tumaas ang respeto ko sa mga CPAs nung nagsimula akong mag-Accountancy. Paghihirapan at pagsisikapan mo ang maging CPA. Hindi sapat na advantage ang maging isang abogado sa CPALE.

I took & passed the Oct 2016 CPALE. By God's design, sumakto pang nandito na mom ko sa PH to accompany me sa oathtaking. Had I taken & passed the May 2016 CPALE, she would have missed the chance. She has never attended any of my past graduation & oathtaking ceremonies since 1989.