CPA Pre-Board Examinations: The Ordeal Before the Final Battle

On the way to the CPA Review Center

I have to walk fast, and find a passenger bus that can lead me to the central part of the city where the CPA (Certified Public Accountants) Review Center is. It is a Saturday, and nearing 12 noon. I hope the traffic is not horrible so I can reach the review center before noon break. I would have been there earlier, had I not been anywhere else, first. But personal things are a priority, so there I was praying mightily that I can manage to make it on time.

Delayed preregistration exam must be sat in person, pharmacy regulator says  - The Pharmaceutical Journal

The CPA Review

As a professor in one of the local colleges in the city, I often wondered how our students were faring in the CPA pre-board exams. These come two times – the first pre-board and the second pre-board examination. After that, would be the CPA Board Examination that takes place every October and May of the year. As most Accountants would want to believe, the upshot of the pre-board examination would clearly show on how you will get along in the CPA board exams. Hence, the need for the school to find out, how many of their kids would most likely make it to the CPA board visit site!

It was about noon break when I reached the CPA Review Center that is still headed by Accounting book author, Conrado Valix. He was one of my reviewers when I took the board exams ages ago. Now, I still see him roaming around the site with vitality and aplomb. It is probably having all the kids around that is making him younger – looking far younger than I even! He saw me enter the registrar’s office and he came in to check what I needed. Looking at him, I still saw the same likable traits, admired by all Accountants, that are worth their salt. He is still amiable as ever, and with the same swagger that was his trademark from way back when. When he saw me, his first remark was, “Where are the top students of your school? How come I don’t see them anywhere?” He then laughs affably and wiggled away from out of the office, still smirking!

The First Pre-Board Result

The result of the pre-board was alright. Around close to 45% of our school’s students passed. Still, looking on the grade sheet, I realized that closed to 40% of our students, remained hanging by the thread. They need from 5% to a mere 0.5% to make it to the passers list. Looking at the names of passers, I noticed that there were a few people, who I thought would make a good showing on the pre-board exams. On the other hand, the list of those who didn’t make it, were some of our strongest bets that we felt would pass the exams with flying colors.

This just goes to prove, the old axiom in the Accountancy profession, that you have to be serious in your review to make it through these exams. Sheer intelligence alone would not be enough to help you pull it through. If you need to have that CPA tag attach to your name, it is necessary that you study mightily and wholeheartedly to help you survive the ordeal.

The bus ride back home seemed faster than the ride I had earlier that morning. Holding the test result in my hand, and reading through the list again – made me think that I will not release the results as yet. I will simply name those who made it through the top 100 ranking status of the review center. Per my count, there were about five (5) of them. I will wait for the others to survive till the following pre-board exam, which is otherwise known as, the second pre-board. I know the rest can still pull through, and I would be willing to wait it out till they have drawn all the bolts and knots to come up with the final tally!


The CPA board exam is the last battle that any accountancy graduate would have to take. It takes five (5) years of college studies and another six (6) months of intensive review before one can take the said examination. It is every accountant’s dream to have the CPA tag attach to his name. However, the road to having that tag is long and arduous. One has still to survive the two (2) Pre-Board Exams given by the review centers, before going through the ordeal of having a shot on the CPA board exams!

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