Facing the board: The final days

MANILA, Philippines - With the Certified Public Accountant (CPA) national licensure examinations right around the corner, it’s important to prepare yourself the best way you can. The results of this hurdle can define your career, so the matter deserves the utmost attention. Doing well at the CPA exams can mean entry into the most prestigious accounting firms here and abroad.

Some of the youngest auditors of Punongbayan & Araullo’s (P&A) are top-notchers from the May 2008 CPA examinations: Christopher Ryan Tan (10th place), Jianessa Camille Diaz (9th place), Charles Bryan Tan (8th place) and Raymund Francis Escala (2nd place). They are among last year’s cream of the crop and are now in the homestretch of their very first “busy season” at P&A, one of the largest accounting firms in the country.

These talented four offer tried-and-tested methods for handling the last few days before the exams, tips that they themselves put into practice.

In the days before the exams:

• Prepare yourself physically. Examinations are naturally tests of mental acuity and recall, although you must not forget that your mental performance also relies heavily on your physical well-being. A weary body also means a weary mind, and your overall performance will suffer. No matter how much sleep you may have lost in the weeks of the review, spend the final days resetting your body clock. Get enough food and rest so that when the exam comes around, you will be in excellent fighting form.

• Don’t cram. Your performance in the exam is dependent on how good a student you were during your regular classes, not on how much cramming you do just before the exam. Cramming will just wear you out unnecessarily, jamming facts and figures into your mind in a haphazard fashion.

• Don’t listen to rumors about exam content, no matter who the source is. There is a tendency for rumors to fly just before an exam about what topics will be covered. These are usually unsubstantiated hearsay and will only serve to cause potential panic and confusion.

• Keep your goal in mind. Your objective at this point is to do well in a critical exam. Keep your mind clear of distractions and other concerns, and stay focused on maintaining an accounting-centered mindset.

• Conduct casual group study sessions. It’s generally a good idea to spend time with your friends who are also taking the board, so that you can help each other review. Plus, being with people who are in the same boat can help your perspective and sense of security.

• Be generous in helping other people study. Often, your friends may ask you to help them through certain topics, be it Business Law & Taxation or Auditing Theory.

• Stay with people closest to you. While it’s a good idea to keep your distance from distractions, stay close to your family and best friends. These people are your support group, and can help you keep your spirits up.

• Be confident. Believe in yourself. It’s natural to have misgivings about your abilities, but self-doubt can significantly hold you back from doing your best. Think positively about yourself and your skills: you wouldn’t be here if you weren’t ready and properly educated. All that’s left now is the follow-through.

• Pray. Whatever your faith, prayer is always important. It soothes the mind and relaxes your spirit, allowing you to be at peace. This is essential during times of great endeavor, and sitting for the CPA exams is exactly such a time. Pray, and seek the calm resolution that comes with trusting a higher power.

On the days of the exams:

• Triple-check your required items. When possible, bring two of everything. Don’t forget anything. As you prepare your things, make very sure you have all the items you’ll need. And bring two of them, if you can, just in case.

• Bring medication. Stress does terrible things to the human body, and you need all the help you can get in case the duress gets the better of you. Whether it’s hyperacidity, a headache or a wrist cramp, you’ll need to get rid of it immediately with every means available to you to get through the exam.

• Focus on what you know. At the testing centers, there will be people in a mad rush of last-minute reviewing, talking to themselves or their friends. You may enter a state of mild panic if you overhear things that don’t line up with what you know and what you’ve studied. Instead of losing track, remind yourself that you’ve done all you can to prepare the best way you can. Trust in your education, and trust in your CPA review course.

• Prepare well for, and do your best in, the first subject. Every endeavor benefits from a good start, so by doing well in the first exam, you can give yourself an esteem boost that will help get you through the rest of the four-day review.

• Motivate yourself. Think positive thoughts. At your desk, during the exam, there’ll be no one left to cheer you on other than yourself. This may sound cheesy, but it’s effective: be your own cheering squad. Keep reminding yourself that you are capable and that you can do it.