The path to becoming a CPA for Mr. Apiwat Champaphaeng
Memoir: Finally…I became a CPA.
In my opinion, the CPA is a prestigious professional certification for accounting students. It’s like a ticket to increased opportunities for advancement in the accounting and auditing fields. It’s a significant step in the accounting career path. For me, the CPA is not just a professional license; it’s an investment in knowledge and skills that will elevate professional status, making it truly recognized and respected in the accounting profession.
What is a CPA?
A CPA is a Certified Public Accountant. Their duty is to express opinions on a business’s financial statements as to whether they are in accordance with generally accepted accounting standards. This is to build confidence among financial statement users and stakeholders that the financial information presented can be used to make decisions correctly and appropriately. To be licensed as an auditor, a person must have completed at least three years of continuous audit training and have a total training period of at least 3,000 hours. They must also pass all six examinations.
Let me share my beginning experience
I graduated with a bachelor’s degree in accounting with a moderate foundation. I wasn’t a very smart student, and I didn’t graduate with honors. After interning as an accountant, I felt that I didn’t like this field, so I tried changing to auditing. I started accumulating internship hours and also started taking the CPA exam. For the first time, I chose to take only one subject, Accounting 1, and enrolled in a tutoring program at an institution. At that time, I found this subject very difficult. I took it several times but still couldn’t pass. So I tried switching to taking Law 1 as well, which took only two attempts to pass. Therefore, it was the “first subject” I passed in 2018. At that time, I felt much more encouraged.
In 2019, I took Law 2 and Accounting 1 simultaneously and passed both subjects in the same year, as well as Accounting 1 the following year. The results of each subject passed are valid for 4 years from the date of passing, and a total of 6 subjects must be passed. However, during that time, my work experience and increased responsibilities, coupled with my own carelessness and playfulness, caused the three subjects I had previously passed to expire like a row of dominoes. I had to start all over again in 2023.
At that time, I re-evaluated myself, adjusted my thinking, and seriously planned my study. I started by examining the entire exam content, reading it thoroughly, writing a summary, and understanding it. I studied continuously every day for about a month and a half before the exam, counting from the date the results were announced. On Saturdays and Sundays, I would study all day to understand the content. On Mondays and Fridays, after work, I would practice exercises to check my understanding. No matter how late I got off work, I still set a goal to read for at least 2 hours a day, starting every night after 11 p.m. On the way, I felt discouraged and tired, but I didn’t give up. I always tried to think positively, telling myself every time that “Every reading is a review.” And when the exam results are announced, if you don’t pass, you can only let yourself be sad for a day. The next day, you have to get up and fight again. Go back and ask to see your answer sheet. See where you missed the mark, where you didn’t write correctly, and then use that to improve.
Ultimately, all my hard work paid off. I passed all my subjects. Today, I’m incredibly happy, and I want to tell everyone that every failure is a “lesson” that helps us understand ourselves better. Don’t compare your path to anyone else, as everyone’s life path is unique. If you feel tired, take a break, but don’t stop. Everyone can do it, as long as you keep trying.
Author : Mr. Apiwat Chumpapang
Dharmniti Auditing Company Limited
