This article is written by Ariel Joseph B. Nipas.

He graduated magna cum laude from the

University of Sto Tomas and placed 3rd in the October 2016 CPA Examinations.

Hi everyone! I would like to share to you some of the things that I did in order to pass the board
exams despite of the challenges during the review. I really hope you will pick up something useful
that will help you become a CPA someday.

I. Develop a suitable study habit. (Study on your comfortable pace, wag praning)

Excellence is not an act but a habit.

-Aristotle

Each one of us has different studying styles and you should try to know which methods and
techniques work the best for you. What works for someone else may not work in the same way for
you so it is better to first understand yourself and experiment on possible alternatives until you
find your ideal study habit. The next step is consistently applying your study habit because it helps
your brain commit to that study habit and it will ease up the learning process because your brain
will know when it should focus. Of course you can tweak your study habit from time to time
based on your need but you should not change the factors that make it effective for you.

Several factors affecting study habits:

Interests/ hobbies- incorporate them in your mnemonics, keywords and other means of
associations
Environment- choose a quiet environment if introvert, study with friends if extrovert
Time of day- set study time when your brain is more active
Ability to focus- if you have a short attention span, try the Pomodoro technique
Priorities- set your priorities first so that you know what to let go when time is not enough
Other external factors- manage them so that they will not interfere when you have to study
II. Understand the concept first then practice using effective materials. (Study hard but study
smarter)

In the world of review, there are tons of review materials that you can study per subject to prepare
for the board exam and for sure you cannot study all of them in time for board exam. But you
dont need all of them to pass; all you need to do is to read well and understand the concepts and
logic behind each lesson. Understanding is different from merely knowing because understanding
something allows you to apply the concepts and ideas to answer correctly even newly encountered
problems. After reading, practice application by answering select materials na kapag nasagutan mo
ng tama, sure pass ka na sa exam. Quality beats quantity when time is of essence.

I usually mark items that I want to look back for a quick review based on difficulty:

* easy but contain important concepts

** average

*** difficult

BUT exposure is also a key in gaining competitive advantage over others because some of the
exam items are recycled. However, this only works when you have understood well the lesson.
Otherwise you are just wasting your time answering similar items repetitively without learning or
absorbing new information that you will forget in a few days.

III. Rest if you must, but carry on. (Uso po ang matulog pag may time)

Given the heavy academic load and other pressures of our course, coupled with other external
factors, our mind and body can only handle so much before it breaks down. When you cannot
carry the burden anymore, you should rest well and sleep. You can just continue it later or even
tomorrow. Based on experience, I recommend 10 mins power nap when tired and at least 5-6 hrs
of sleep at night even during quizzes and exams.

Common side effects of not resting enough:

Significant decline in cognitive function (sabaw) = lack of focus + carelessness sa actual exam
Burnout = tatamaring mag-aral in the later stages of review
Compromised immune system/ deteriorating health = magkakasakit a few days before the exam
Easily irritable = the more that you will not be able to handle the pressure of review
From time to time, go out with your family and friends to relieve stress. Sometimes you need to
take time in appreciating those who are supporting you in your journey in becoming a CPA. I
promise you that it is a very pleasant feeling that can get you through tough times =)

IV. Learn to give and to receive. (Mas masaya kapag lahat ay nakapasa)

Knowledge without sharing is useless.

You are not doing anybody service by hoarding knowledge in your head and review materials in
your shelf because nobody will benefit from what you know. So if you have anything that you can
share to your fellow schoolmate or reviewee, whether it be time, effort and review materials, learn
to share it with them. Give without expecting anything in return because God will reward you with
more than what you can ask for. You will also gain new friends and connections that will benefit
you especially in your career as a future CPA. Their connections will also allow you to access
more materials for review.

But remember, you cannot give what you do not have so we have to learn how to receive. Be
grateful with whatever blessings that may come your way and accept them wholeheartedly. There
is no room for pride when preparing for board exams; even the mightiest fall when he gets too full
of himself. And then share them to others because there are more blessings to come. In the end,
you dont have anything to lose but everything to gain.

V. Have faith in the will of God and pray. (Magiging CPA ka rin, tiwala lang)

God has a plan for each and every one of us and we are destined to achieve something great
someday if we heed His words and trust in His will. Do not be discouraged by the setbacks that
you encounter because what lies ahead is something more than what you can ask for. If the burden
gets too heavy, pray to God for strength to carry on and tell those who care for you because they
are ready to accept you and support you no matter what happens. Remember that you only need to
pass once in order to become a CPA, learn from mistakes and try again.

In the end it is not a question of when you became a CPA but of how you became a CPA. =)

I know na there is nothing that special sa mga tips (basic tips as mentioned in the title) but
sometimes it is the simple things that we take for granted. Hopefully they will be able to help you
to reassess where you are at the moment, where you want to be some day and how you will be
able to get there. Good luck and God bless! =)