The Waiting…

By Ronald B. Mercado









It’s almost 30 hours since I took the final subject for the CPA Licensure Examinations. Last night was really dreadful since I can’t stop from thinking how fairly I have answered the examinations especially Practical Accounting Problems – II, which is my favorite subject. It is impeccable as I imagined it to be but on the contrary it became sort of a nightmare for me. I am beginning to doubt if I can still pass the exam. Most nights I’ve become restless just thinking about what would form part of the questions but last night was really shocking. I felt uneasiness flow over my aura. Would I possibly make it? Would I be included on the list of those who passed?



NEGATIVE AFTERSHOCK

Knowing that you didn’t make it would extremely hurt your self-esteem. It would also be costly, both financially and time-wise speaking since you have to review again for the next set of examinations. But if ever I would not make it then there’s nothing to do but accept the fact that I did my best and probably there’s a reason for such failure to occur. God has better plans for me, maybe. I believe that the will of God matters most. Although accepting failure is not an easy task, I should focus on what will happen to me afterwards. Mrs. Kimwell once said that there’s nothing you can do by crying over spilled milk. Past is past! You should live by the present and plan for the future. And I remember, Mrs. De Leon saying that you’ll only be joining the majority if you fail the exams. They are quite comforting but then again would your ego accept the fact that you’ve been preparing for these exams for months. Darn! Darn! Darn! I think the proper way to face the negative aftershock is to meditate. Serenity is what you need. I’ll probably lock-up in my room and try to get cool through silence. Prayer is a key in unlocking your pride and accepting failure. God will always listen to whatever you tell Him and I bet you’ll find peace through Him. That’s the first step, “The Realization”. The next thing to do is “The Resolution”. Once you’ve become yourself again then that’s the high time you go and plan for things that you should do. As for me, I plan to go on a 1-week vacation before I start reviewing again. Since I already took the exam then I have a hold of my weaknesses and that would serve as a tool for assessing what I should focus more on. The dictum, “Try and try until you succeed”, would definitely be a guide for me in taking another chance for the next scheduled examinations.



POSITIVE AFTERSHOCK

If by any chance I would be included in the list of those who made it, then YAHOO!!! …I shall celebrate this spectacular event! It’s a glorious moment for me since all my sacrifices have finally been paid-off. I would go to the church and say my thanksgiving prayer. It would not have been possible without God’s inspiration and guidance. I have been constantly praying to Him that whatever He’s will would be let it happen and if I would become a CPA I told Him that it is for His greater glory and thy shall never cease to be an obedient.



The waiting is really a torturing experience for all the candidates for CPA since they feel a particular extent of uncertainty as to their performance. Most of whom I know including the smart ones are also doubtful as to their standing. I think I just have to wait and see if I could transform FCPA to CPA. I just have to be patient.