To all those who will be taking the board exam for the next two weeks.... Congratulations... for enduring the long and winding road of becoming a CPA... from the postphonement of the exam, new set of examiners, rough weather, and even new examination site, these are all but immaterial items, irrelevant costs that should be ignored, for what is relevant is the sacrifices that you have made along the journey... forget about the sunk costs that you have experience, although the exam is a committed cost, for it will remain as it is, i believe that you have done all possible things to adjust all your opportunity and differenfial costs... No matter what will be the outcome of the exam, always remember that you will always be a net benefit - although you have incurred a lot of costs but your benefits (the love that you receive from your family, friends, teachers, & reviewers) outweigh such by a large margin of safety! You guys will always be a standard costs based on ideal standards. A desired contribution margin that covers all fixed costs and provides a high amount of profit... You guys will always be a worth-it investment that has the fastest payback period, a positive NPV, and an irr that is way higher than the cost of capital and more importantly, you guys will be the best CPA that there ever will be, because I Know deep in your hearts, your desire of succeeding and overcoming all obstacles will always outshadow the risks and costs of being in the journey... katulad ng lagi kong sinasabi, sa lahat ng pinagdaanan at pagdadaanan nyo pa, mas malakas lagi ang tawag ng Puso at Pera!!! Good luck everyone... believe and trust yourselves!!! I know you can do this... noone can stop you guys!!! God speed and God Bless...
Posted on: Sat, 19 Jul 2014 06:58:01 +0000