What's Next?

Tuition to study for U.S. CPA exams, $5,000

Fee to take the exams, $800 plus

A cup of drip coffee to jumpstart my brain, $3

Friendship, support, love and self-esteem, PRICELESS

---

a Master Card?

Today my certificate has arrived at last. To be honest, it costed a lot more than I listed above. The whole application process was so cumbersome as well. I had been to a prep school for an year. It took another couple years to earn college credits of business and accounting to complete the State's educational requirement, which is equivalent of graduate school level. Then, needed my academic credits to be checked and certified. Every time I took an exam, I had to acquire State board's approval, book a testing center, flight and hotel. What is worse, with oil prices peaked last summer, had to pay that ridiculous, extra fuel surcharge.

So, how much is the value of the certificate I acquired after all? Is it the opportunity cost I gave up earning at my previous job last several months? Or an incremental salary I will earn from now on? Whatever the value is, this isn't a goal, but just a new beginning. How to use this "Master Card" is, up to me.

Now, what's next?

"We Made It" (by Linkin Park feat. Busta Rhymes)

It has always made me nervous when I checked this online exam score inquiry. But, no more nervous day. I got my score today. At last. The score of Auditing and Attestation, the last section of U.S. Certified Public Accountant exams.

Because I've already passed the Examination on Rules of Professional Conduct, now I just need wait for my certificate to come, and get a new job.

This isn't neither my plan A nor B. When I quit my job last March, the original plan was to take (and pass) two sections of the exams respectively in May and July. Given my exam results last August, however, I changed my focus on finding a new job rather than on studying Auditing and Attestation, the section I failed.

But, what can I say? That's life.

Since it took longer than I expected, I feel a sense of relief rather than that of achievement. But, thanks a lot to my friends who studied together, advised and supported me. Also to Starbucks. The specialty coffee chain is my study room where I sometimes stay as long as 5 hours per day, and a cup of drip coffee always jumpstart my brain. And last but not least, my special thanks to my wife. You're my cheerleader and lighthouse.

Now, is anyone interested in offering me a good job?

"One More Chance" (by will.i.am)

Here comes the moment of truth. At last.

I got my last mid-July CPA exam results; I passed two exams, BEC and FAR, but failed AUD. Shame on me.

So, with REG last May, I got three credits in total. Now all I need is to pass AUD. And Professional Ethics for getting a certificate. But, I will do them after starting my new job. This is the priority.



AUD: Auditing & Attestation
BEC: Business Environment & Concepts
FAR: Financial Accounting & Reporting
REG: Regulation

PS. btw, the pv of "One More Chance" is pretty cool.

"Where Do You Go" (by No Mercy)

I'm taking the rest of CPA exams in mid-July. Now I have two weeks or so to cram study. Wish me luck!!

So, here is a quiz:
Where am I heading for taking the exams?

a) ILLINOIS: Chicago "Once Again"?! (John Legend)
b) NEW YORK: musicals, museums, shopping, restaurants, friends, etc. A lot of entertainment!! (only after the exams)
c) HAWAII: beach, beach, beach!!
d) CALIFORNIA: なんでもアリフォルニア
e) GUAM: fuel surcharge is skyrocketing. No jet lug from Tokyo is another benefit.

CPA

one step forward

"(Go) go, go, go, go, go and on the count of three

(Go) go, go, go, go, go and on the count of three
(Go) go, go, go, go, go, go

Uh, on the count of three everybody run back to your fantasy, now"
(from Common's "Go")

No moonwalking!!

CPA

not pie, tarte nor quiche

it's a slice of pizza!!

Oh, by the way, CPA stands not for Certified Public Accountant but for Chicago Pizza Adorer :)

PS. Thank you for your sweet treat, A-san. Good luck on your exams!!