TWO hundred and seventy-four days since the pandemic took over and changed the lives of many in drastic ways. The health contagion’s aftermath has led to a revision of plans due to the continuous postponement of licensure exams, arduous struggles of applying for jobs, and waves of panic and anxiety. At this pace, we can’t help but be skeptical if there’s still an opportunity that awaits us even if we are now walking through a thin line of certainty.

A hundred and six days. Notification alerts buzz early in the morning as review rooms begin to be filled by diverse reviewees who all have the same goal – to pass the licensure examination and get that three-letter title. Most of us are having heated preparations as the board exam date draws near. Many also experience a variety of emotions as they are about to face the last phase of their journey. The last phase. This is it.

Fifty-seven days. The global economy was stirred with uncertainty when the coronavirus that surfaced in a Chinese seafood and poultry market in December 2019 spread to nearly every country, upending life, derailing the global economy, and taking millions of lives all over the world. Preventive precautions have been set by governments by imposing nationwide lockdowns. This highly affected not just the industry of business but also the academe. Academic and review classes were conducted via online platforms. With this, we are now on wit’s end and in a quandary given that there is a probability of postponement of the board exams.

Preparations and schedules became more hectic as exam takers struggle to reach their goals in this unnerving pandemic. While many seem hopeful and exude an aura of confidence, doubts still surface fueled by the uncertainty on whether the exams will push through and if there is a need to reconsider plans already made. Most of us became apprehensive about the odds and possibility of conducting the examination in the middle of this pandemic, a time when people are already at the peak of hoarding survival kits to avoid getting the virus.  We were left distressed for everything did not go according to plan. The effects of the pandemic became one of the challenges we have to hurdle , challenges that altered the way we live.

Because of this, we must step up our game by continuously applying for jobs. In my experience, I patiently waited for employers’ responses for months since most of the companies began to implement freeze hiring and layoffs. I also had a hard time applying for jobs since employers are looking for experienced applicants and I am still a fresh graduate. The struggle was indeed arduous, to the point that giving up became a bittersweet thought for me. With the consecutive postponements of the licensure examination, exam takers like me walk through a thin line of uncertainty if things will still pan out well for us.

Then, I became part of P&A Grant Thornton. I will always be grateful for the opportunity that the Firm has given me. P&A is among the auditing firms that invest in the skills of CPAs in the making. I can’t even contain my joy for the unexpected blessing that came after months of enduring job rejections. At first, I was hesitant to be part of the team, crippled by thoughts that I’m not good enough and that I don’t have the necessary skills to be a good addition to the Firm. But then again, I decided to be part of this for this can be an avenue for me to learn through my experiences. As I, along with my junior colleagues, venture out through the reality of the auditing profession, P&A continues to show me how to embody the qualities of a competent professional by adhering to the company’s culture and the growth that it instills in its employees. Also, through our respective managers and seniors, they mold our technical skills by letting us have firsthand experience dealing with clients in various business industries. As we await our board exams, it is a great investment also for us since we are also updated on the recent amendments of the standards including the latest one which is the signing into law of the CREATE Bill.

Four hundred and nine days have gone by since the start of the pandemic which detoured our plans. In defiance of the situation we are in, we must see things with a hopeful prospect that these are all in accordance with God’s plan for us. Uncertain as it seems, one thing is for sure –there’s always an opportunity in every corner. Dreams delayed are not dreams denied.

So, if you happen to know a deferred CPA, give them a pat on the back because they deserve it.


As published in Mindanao Times, dated 17 May 2021