“Embracing the Setback: Turning Failure into Triumph”

All my life, I never really considered myself to be hard-working. A personal observation of mine has led me to be aware of my carefree mindset. Even with academics, I did not really care too much about grades. I never thought about the concept of FAILURE or SUCCESS on a deeper level. It was that situation until one of my friends asked me, “Nakasuway nakag ka-fail yot?” (Have you ever experienced failure?), and I remember not giving her an exact answer. I was left pondering over her question because I honestly do not know what to say. Despite experiencing setbacks in the past, I did not consider them as failures.

I brought the same carefree mindset with me when I entered in college, taking up Bachelor of Science in Accountancy. I remember one time when my friends had to call me while I was playing DOTA in an internet cafe right across school to inform me that a major exam was happening that day. Even with that viewpoint, I managed to perform well in school. With the satisfactory results that I constantly received all throughout the duration of college; friends started rooting for me to top the CPALE. Although sometimes I may have made it appear to them as if I did not care one bit, the praises have gradually placed pressure on me to top the exam. I honestly thought at that time that I could do it and that if I at least change some habits, I could top the board. Sadly, I FAILED. Although I passed the CPA board exams, I was not able to achieve what I hoped and worked for. As arrogant and ungrateful as it may sound to others, but I treated it at that time to be my failure. Instead of rejoicing with my family for passing the hardest board exam in the country, I stared straight at the screen and shed a tear of disappointment. For a moment I felt tiny and defeated.

After a couple of days, I tried to think for my next move. I thought I shouldn’t just sit around, be miserable and think about my CMA exam. I was presented with the option of taking Part 2 in October 2023 and Part 1 in January 2024, but I respectfully declined. I wanted to take both parts in October thinking I could try my luck in and get an award. Ultimately, I took a leap of faith, decided to take both parts at the end of October 2023.

Taking both parts by the end of October meant I only had a brief two-week study period. It is safe to say that I crammed hard. Due to the lack of time and desire to finish the coverage, I took Part 1 with zero sleep. Needless to say, it was exceptionally hard, and to cut the story short, I SUCCEEDED! I got the Priscilla S. Payne Outstanding Student Performance Award for attaining the highest average exam score.

If my friend asked me the same question, I can look her in the eyes and tell her my story of failure. I will confidently share that I embraced that failure and completely turned things around. The greatest takeaway from this CMA journey is that God has better plans in store for us. We should embrace each experience, knowing that they are part of a greater journey orchestrated by a loving and wise Creator.

About the author:

John Davis Baguio is a full-fledged Certified Public Accountant and a recipient of the Priscilla S. Payne Outstanding Student Performance Award for attaining the highest average exam score globally in the Sept-October 2023 Exam Window of the US CMA examination. Davis graduated Magna Cum Laude at the University of San Carlos with a degree of Bachelor of Science in Accountancy.

“First of Many”

Where do you see yourself in 10 years? When I was young, I never saw myself doing anything in the future. I often change my answer when asked about my dream job. Not once did I think of being an accountant. I chose practicality because I was indecisive about what program to take. I enrolled in the Accountancy program of the University of San Carlos. However, I failed the qualifying examinations. With this redirection, I paused, grieved, and picked myself up to explore other options. I could transfer to a different school and continue the program or shift to a different one. Then I found out about the Certified Management Accountant examination from the Facebook page of Insights Financial Review Services Inc. With the nearing start of the school year, I decided to stay in the same University and shift to the Management Accounting (BSMA) program. It was not easy. I faced the discrimination of being a Management Accounting student.

One of the Insights professors mentioned that no medalists were from the BSMA program. He motivated us that we are not “just” Management Accounting students. For the first time, I received validation from someone of authority who is both a CPA and a CMA. The different professors built my confidence, motivating us that I can do more and achieve more. With this, I strived hard and aimed higher. Little did I know that waiting for me was the Student Certificate of Distinguished Performance. I achieved my goal, I brought pride to the BSMA program, and I was able to prove them wrong. I am not “just” a BSMA graduate; I am a BSMA graduate and I am proud of it.

It was attainable with the study materials from Insights, which made reviewing more convenient. The option to know the reason why an answer is wrong for every question helped me understand the concepts more deeply. I would also like to extend my gratitude to the Insights team for their assistance. I was very close to taking the exam on two testing windows because of the tight availability of the slots. I would have been disqualified from receiving the award if it happened. More importantly, this was made possible by the professors from Insights, who went out of their way to motivate us, on top of their dedication to teaching the students. Knowing that someone believes in you does wonders. Glory to God!

About the Author:

Jocelyn Faith Sumbi graduated Magna Cum Laude with a Bachelor of Science in Management Accounting from the University of San Carlos. In September/October 2023, she successfully completed the Certified Management Accountant examination administered by the Institute of Management Accountants, earning the Student Certificate of Distinguished Performance Award for achieving the second highest exam score worldwide. As the first among her peers to receive this honor, Jocelyn exemplifies the exceptional capabilities of BSMA graduates, dispelling any notion that they are merely “only BSMAs.”

“Hard work is the heartbeat of success”

In my formative years, I was uncertain about the career path I would eventually pursue as an adult. The idea of excelling in the Licensure Examinations for Certified Public Accountants (LECPA) and successfully passing the US Certified Management Accountant (CMA) exams was beyond my wildest imagination. Like many others, I grappled with self-doubt and often felt that I was not anything special. I lacked extraordinary talents and didn’t stand out in a crowd. However, what I did have were big dreams and grit. I wanted to prove that I had what it takes to be great. My favorite NBA player, Dwyane Wade, once said, “My belief is stronger than your doubt.” As time has passed, this mantra has become my guiding principle in my journey through life. I tell this story to people all the time, but when I was in the Integrated Classes at the University of San Jose-Recoletos (USJ-R), I would always be the first to enter the library and be the last one to exit. I was aware I wasn’t inherently exceptional, so I felt the need to put in extra effort to remain competitive. To this day, I still remember what it felt like to fail my first three quizzes in one of my major subjects during my first year in college, but that did not stop me from progressing forward.

Consequently, I established my study habits, honed my self-learning skills, and cultivated discipline early on. With dedication, I managed to consistently achieve high grades, ultimately earning Latin honors upon graduation. This experience taught me that, with the right mindset, being ordinary can be an asset, not a limitation. I was not overly surprised when I topped the boards; in my heart, I knew I could make it happen because I worked three times as hard as anyone.

I embarked on my CMA journey during my fourth year of college, concurrently with my on-the-job training (OJT) sessions. That time, we could opt for certification exams to fulfill OJT work hours. Initially, I had reservations because it seemed quite expensive, especially considering I was just a student with no income. However, during an event organized by Insights Financial Review Services in partnership with USJ-R, one of their representatives shared their experience of being a CMA before becoming a CPA, sparking my interest and motivation to pursue the same path.

Fortunately, Insights provided an installment plan and a discounted fee, which I promptly took advantage of. I can confidently say that, as a professional now, I have no regrets about my decision because once we attain professional status, the fees imposed by IMA for the CMA exams will increase, resulting in higher expenses. Beyond the satisfaction of personal achievement, the CMA certification has opened doors to new avenues in my career, particularly advantageous when seeking opportunities abroad. Employers recognize the significant value that a CMA brings not only as a financial professional but also as a strategic partner contributing to organizational success. My approach to studying for the CMA exams differed slightly from my LECPA preparation. In the former, I focused more on solving multiple-choice questions and practicing essay responses. Given that I had recently graduated, I didn’t bother rereading concepts.

After graduating last December 2022, I took the CMA exam in the January-February 2023 window. Admittedly, because of personal challenges affecting my mental state at that time, I wasn’t able to give it my very best. Despite this, thanks to Insights’ resources and continuous reminders. I managed to overcome the challenges and achieve commendable scores. When it came to the CPA exams, on the other hand, I felt more mentally prepared.

My study approach that time involved a significant focus on reading concepts and textbooks, given that I took a 3-4 months break from studying. I wouldn’t recommend this to everyone, as many may tend to forget a lot during such a hiatus, and cramming in a short review period could compromise one’s health. Due to time constraints, I dedicated the last month of my review to solving multiple-choice questions (MCQs), but overall, my preparation was concept-based.

My daily review schedule consisted of waking up at 8-9 AM and going to bed at 11 PM, with breaks in between. It was extremely challenging at first, especially with the temptation to indulge in my hobby of playing computer games. However, as time went by, my body adapted to the routine, and I successfully developed self-discipline. Trying to get through the first few humps is the hardest part but once you make it past there, you’ll be exactly at the place where you want yourself to be at. An additional advantage of having pursued the CMA before the CPA was that I didn’t need to extensively review Management Services (MS) during my CPA preparations, as I had already covered it in my CMA exams and I was able to allocate more time to the subjects that posed greater challenges for me. It’s not just about the satisfaction of becoming a CMA before a CPA, it genuinely aided in my preparations. To those considering the CMA journey and aspiring CPAs, my advice is to adopt a concept-based approach during your undergraduate studies and review sessions.

Incorporate multiple-choice questions (MCQs) and essays, but aim to gain a deep understanding of the topics and learn them by heart. This approach will not only benefit you in your exams but also the post-exam phase as you take the next step towards becoming a professional. Additionally, I encourage you to embrace the challenge, relish the learning process, and know that the destination is not just a certification; it’s a testament to your capabilities and a key to unlocking new horizons in your career. Let me leave you with one of my favorite quotes by Theodor Roosevelt, “Believe you can and you’re halfway there.”

About the Author:

Hebban Tawantawan currently serves as an Assurance Associate at Isla Lipana & Co., the Philippine member firm of PriceWaterhouseCoopers (PwC). He graduated Magna Cum Laude, obtaining his Bachelor of Science in Accountancy from the University of San Jose-Recoletos. In October 2023, Hebban Tawantawan undertook the Licensure Examinations for Certified Public Accountants in the Philippines, emerging as the top scorer among 8,734 test takers nationwide. Prior to attaining the CPA designation, he successfully passed the Certified Management Accountant examinations administered by the Institute of Management Accountants in February 2023.

“Believe you can and you will.”

After almost four agonizing years, the long wait is finally over for completing the CMA program.

A couple of months before I graduated, I decided to give the CMA certification course a try after learning about it from my seniors and friends. Given the widespread recognition of this credential within and outside of the Philippines, I thought the CMA presents a wide range of opportunities.

After graduating in March 2019, I flew to Manila to review at Insights Financial Review Services for at least six months. Yes, that was how committed I was to passing the tough examination. It was difficult because it was my first time living away from my parents. I struggled during the review for various reasons, including the lessons, homesickness, and emotional breakdowns due to receiving low scores on the comprehensive and mock exams.

Despite my best efforts, I failed in both parts on my first try. Although disappointing, it was anticipated. Though I know I am capable; it’s just that I did not perform well.

With my parents’ support, I decided to continue what I started. I consulted with Insights and made the decision to sit for the Part 2 exam in January-February 2020 testing window and the Part 1 exam in May-June 2020 window. I returned to Manila and spent a month and a half reviewing for Part 2, making the most of every day to study hard. While waiting for the result, I returned to my hometown to self-review for Part 1, and then the COVID-19 pandemic struck. I did pass the Part 2 exam! However, due to financial difficulties and travel restrictions, I opted to work and reassessed my goal for taking the remaining exam Part. I enjoyed working and felt content at moments when I considered dropping out of the program. But I begged for a sign because I was still debating whether I should continue or not.

One day, I received the sign I was hoping for. My friend, who was also my companion during the review at Insights, asked whether I wanted to continue the remaining part. We contacted Insights, and they assisted us in processing what we needed to continue with the program. Since the three-year period then was coming to an end, I did write IMA a letter stating my intention to continue the program and requesting that my Part 2 exam be reinstated for credit. And as if it were for me, the ICMA responded, giving me until September/October 2023 to pass the Part 1 exam.  

It was a risky decision, and I struggled getting used to it since I felt I was starting over. Managing my schedule between working, sleeping, and studying was difficult. I occassionally placed more importance on sleeping than studying when I got home late from work. I wanted to finish things off, so I took the chance of taking the exam in May/June 2023 window. That rushed decision did result in another exam failure. This time around, I felt like I failed so much that I was depressed and thought maybe this CMA title wasn’t for me after all. It had taken a financial and physical toll on me.

Since childhood, I have always had big dreams, I do not give up easily, and most importantly, I take risks. I did pay for another exam fee and restudied for the September/October 2023 window. At that moment, I distinctly recall saying, “This will be the last time that I step on this place because I believe that this time I will pass.” Although it was a bold thing to say, it gave me the confidence I needed to finish the exam and leave the Prometic Testing Centre in Makati smiling.

The remaining months of 2023 were filled with both excitement and nervousness. Waiting for the result for over a month and a half gave me relief since I FINALLY PASSED! At last, my efforts have paid off. I just thought then that it was all over.

As I was processing the requirements for the CMA certification, I noticed in my IMA account that my Part 2 exam was not credited. I then went back to the email that I received from the ICMA and realized that I had misunderstood something. I was so desperate that I sent another email to them requesting the reinstatement of my Part 2 exam because I knew I had worked hard for it and believed that I had met the requirements.

I waited for a response for two weeks, but I never got one, which worried me. I was about to give up and started pulling out my notes for Part 2 since I was prepared to retake the exam, but the Lord is so kind that He heard my prayers. IMA Communication sent me an email informing me that my requirements are satisfied and that my certificate is on its way. I was crying and yelling because I had finally earned my CMA title.

For those whose goals have been put on hold due to the pandemic, financial difficulties, or other issues. Please never give up, keep having great dreams, and step beyond your comfort zone. Although the journey may be difficult, the benefits will be great. We may face many obstacles and come to many realizations along the way, but that path will shape who we are today.

I would like to thank Insights Financial Review Services, especially Sir Angel Secerio, for the guidance and never-ending support and for answering all my queries. To my family, Ma, Pa, I hope I made you proud. To my friends and colleagues who are always cheering for me, and to the Almighty High, who always makes the impossible possible.

About the Author:

Danielle P. Pedrajas is a Bachelor of Science in Accounting Technology graduate at the Ateneo de Zamboanga University. She currently works at the AFPSLAI office in Zamboanga City.

It All Started with a Dream

Everyone has a dream in his life which they want to achieve when they grow up. dreams are essential as, without them, we will not have the motivation to move forward in life. when we were a child, some of us aspire to become a doctor, some teacher, or an engineer. however, to achieve these dreams, one has to work hard, our goals provide us the strength to face obstacles and motivate us towards achievement. 

I believe that every accomplishment starts with the decision to try. each every one of us have our own story on our journey to achieve the title “certified management accountant.” as an ambitious young little girl, i’ve been longing to become a successful cpa. and as a result, i enrolled as a bs-accountancy student at university of santo tomas. being a bs-accountancy student is simply no joke. i devoted almost all my life in the Library just to pass the qualifying exams to be able to major in bs-accountancy. fortunately, with the blessing & guidance from god, i was able to hurdle the qualifying exams and my dream to become a successful cpa is on the right track.

I was every excited as my journey to become a successful cpa is becoming nearer to reality. i studied very hard because i really wanted to achieve my ambition to become a cpa. unfortunately, the joy & eagerness to fulfill such ambition of mine was put to the sideline because oof the covid-19 pandemic. the schedule of the cpale was postponed several times. that’s the reason why i was so upset during those times. i don’t know what to do during those times. but god is really good to me. in one occasion, i met one of my college friend and we had a friendly question & answer about what had happened to our ambitions. it was during that conversation with my friend that i’ve learned about cma. she suggested to me why not take the cma while i’m waiting for the resumption of the cpale.

After college, i really wanted to study further for the progression of my career. i had few option in mind but i decided to get the CMA certification since this is the one that will greatly contribute to my interest in the field of accounting. my problem then was i didn’t know where to apply and review for the exam. luckily, i discovered insights during our review last year in RESA. that’s the reason why me and my friends decided to enroll and take the CMA exam. when i decided to go for the CMA exam, i knew it going to be my daily habits and weekend schedule to review and attend for review classes. sometimes, i even had to miss going out with family and friends. i thought these were just small sacrifices that must be made to have bigger returns in the future. there were multiple times that i felt frustrated because i wasn’t able to follow my review schedule, but i decided that there’s no use worrying over it and just remained positive and made the best of the time left.

Thankfully, after several months of studying, i passed the two-part exam and now i can proudly say that i am now a certified management account (CMA). with the help of the review sessions provided to us by insights and WILEY study materials, i was able to achieve my goals and become a CMA.

I am really thankful to insights financial review services for providing what i needed to be successful in my exam, and to sir angel for his untiring support & continuous guidance on my CMA journey. to all who are aspiring to become a certified management accountant (CMA), learn how to be optimistic and learn that if you want for something, then should pursue for it.

My father was always been saying to me that believing in yourself is one of the first step to success because if you don’t have confidence in yourself, it will difficult to succeed in anything. self-belief is the point at which everything begins and without it, it is difficult to succeed. we should always think positive because negative thoughts kills your opportunities. it is important to trust yourself and pray to god so that he will guide you in every path that you will take. i always believe that “if you can dream it, then you can achieve it.” just enjoy things and have confidence always. everything is possible as long as you believe and have the determination in fulfilling your dreams. just keep the faith and we should always do our very best & god will do the rest of us.

CMA: Just The Beginning

I initially did not have plans of pursuing the CMA certification. Until I started seeing more posts about it on my timeline. I saw that one of my batchmates, Seanne Esguerra, was awarded with the Gold Medal in the August to November 2020 window last year. This caused me to navigate to the Insights page, which eventually made me research more about what the CMA really is. What caught my attention is that it is an internationally recognized certification. It is recognized abroad. It could make me more marketable and help advance my careers.

I was also very interested in the topics covered, some of which were related to the Management Advisory Services topics in the CPA exam. There were also other unique topics, such as strategic management and information technology which I felt were more relevant in today’s setting. As an external auditor in a public firm, I felt that this was a great complement to my experience. The CMA review could provide me with more in-depth insights on the internal workings of my clients’ businesses. I believed that it would allow me to have a different and holistic view of businesses in general. I generally was motivated to learn more and invest in myself. With that, I invested some of my months and weekends in preparing for the exam. It was not easy managing the multiple responsibilities. However, I was determined to at least be part of one of the distinguished takers during my testing window.

I cannot discount the fact that studying and passing the CMA has made me a stronger and more competent individual. Through the various lessons, I would now analyze the financial and nonfinancial data provided to me differently. The knowledge and skills I have gained are priceless and will continue to be with me for the years to come.

I would like to extend my gratitude to everyone that has played an important role to our success. Thank you, Insights Review Center and Sir Angel, for all the support provided. Thank you to all the reviewers and instructors who took the time and effort to discuss the many topics covered in the exam. Thank you to my parents, relatives, and friends, for supporting me in this CMA journey and for motivating me to achieve this feat. Most importantly, thank you God for continuously guiding us and helping us develop our talents and skills. While having the CMA certification is already a great achievement, this is just the beginning. What I believe is more exciting is what I am going to do with the knowledge and skills that I have obtained. How am I now going to apply this to the businesses I am part of? What further impact will this CMA certification have on my future? While it is a privilege to have the CMA title, it also places a great responsibility on me. I am excited to continue growing and facing new and even tougher challenges in the real working world.

About the Author

Carlos Benedict F. Echevarria is currently working as a Senior Assurance Associate at Sycip Gorres Velayo & Company (SGV). He is also currently pursuing his Master of Business Administration (MBA) in DLSU. He graduated Summa Cum Laude from De La Salle University – Manila (DLSU) in April 2019. He also placed 8th in the October 2019 Certified Public Accountant Licensure Examination. He also achieved one of the highest ratings in the September to October 2021 Certified Management Accountant (CMA) exams.

Becoming a U.S. CMA Exam Passer amidst the Pandemic

As a fresh accountancy graduate, my road to becoming a CMA was eventful and eye-opening. My CMA journey started interestingly different from the batches before me, I was part of the “new normal”. We did not have classes on site.

Virtual classes were different from having classes on site. I missed the constant support from peers whenever meeting in the hallway and constant review sessions in preparation for the exams. These were practices which I was accustomed to in my collegiate years.

Normal life became very repetitive. My normal days became a routine of eating, studying, sleeping, and occasional catching up with friends. The situation made it hard for me to constantly perform at my best.

Despite all of these, I was still able to become a U.S. CMA Exam passer. This is all thanks to my family and friends who constantly checked on me and supported me. Most importantly. I am grateful for Insights for helping me prepare for my exams.

The CMA journey was very helpful to me as it helped me look beyond the numbers in accounting. It helped sharpen my analytical and decision-making skills which would surely be helpful in my professional life. This is an experience I would like to recommend for everyone.

About the Author

Angel John F. Geronimo (AJ), born June 13, 1999, graduated with latin honor of cum laude from the University of Santo Tomas. He participated in multiple organizations during his university days allowing him to find the perfect balance between academics and extra-curriculars. Last September-October testing window, AJ took the U.S. based Certified Management Accountant Examination where he passed with one of the top scores in the Philippines.

AJ is the youngest of the family of achievers, his eldest brother being a CPA Lawyer and the other being a medical doctor.  His parents are likewise achievers, her mother being a cum laude graduate, a CPA and a Doctor in Education while his father is the head of a private educational institution.

Adapt and Overcome: My CMA Story

Trying to forge a new slate in my life, I decided to take on the challenge of becoming a Certified Management Accountant. Looking back, I was not aware of the challenging year that was yet to come. I had everything planned – take during the September-October testing window, attend onsite reviews and study outside the house for a more conducive study environment. However, as we all know, that was not the case. Because of the pandemic, we had to adjust and get used to “new normal” behaviors. Besides the changes in other general day-to-day activities, online class was adapted, and perhaps the most challenging thing for me during the whole review period was to study at home.

It is during this period that I realized how important adaptability is to survive in life. With the end goal in mind, manifesting that I will become a Certified Management Accountant, I made do with what I had to accomplish all that was to be done. Slowly, I began to get used to, and actually prefer, studying at home. Notwithstanding the hard work I know I put into the challenge, I recognize my family and loved ones for their unending support, my friends and batch mates for lending a hand and teaching me about lessons I found difficult to understand, and the whole Insights Review team for always being available to answer queries and expand our knowledge with their online reviews. Despite the sense of loneliness in this pandemic, these three factors undoubtedly contributed to my success. It is true that no man is an island – in fact I believe man can be compared to  a three-legged stool: supported by 1. One’s own hard work and ambition, 2. Spiritual guidance and faith, and 3. The support of those who surround him. With these three “legs” to support me, I was able to achieve the goal. By God’s grace, I passed the CMA Examination with flying colors.

About the Author: 

Angeli Marie B. Cabansay is a twenty-three year old Cebu-based Certified Public Accountant. Before passing the CMA exam, she passed the October 2019 CPA Licensure Examination on her first try, forming part of the 14.32% who excelled on the said examination. She has gained experience in both Public Accounting and Commerce & Industry. Currently, she works as a Finance and Administration Manager. Besides all these achievements, Angeli also has a passion for singing, crafts and baking, and hopes to continually hone herself into an even more well-rounded individual who can make an impact in this world and contribute to its betterment.

MAGIS: Into the Unknown

“What is life without a little risk?” – J.K. Rowling

My journey towards the Certified Management Accountant (CMA) certification started from seeking more in life.  When I took and passed the Certified Public Accountant (CPA) board exam five (5) years ago, I told myself that it’s enough and will be the first and last exam I will ever take. But later on, while I’m passionately working as a CPA, I realized that the standard and way of life are moving too fast and advanced which calls the need for me to become more relevant and helpful in the work industry that I’m currently in.

When I got to plan my life and realized that I want to try and pursue opportunities outside the country, one of my senior colleagues mentioned that I can try CMA exam to gain leverage from others especially abroad. It sounds great and exciting but it’s also too risky and scary. But one day, it just happened that my circumstances made me realized that I need to have courage and take risks to experience and find new meaning in life. I realized that nothing will ever happen to me if I let my fear rule over me. I need to go out of my comfort zone and try something new to have something new.

Working while studying is no joke – given also that we’re doing it virtually because of the COVID-19 pandemic situation. There were times that I got so stressed out because my work demands a lot of time and got worried that I might not give much time to study for the exam. I can’t afford to fail and pay again because it’s too expensive and I don’t want to relive the review process. This is why, I really see to it that I got to have the discipline and consistency needed during review classes and self-review schedules. For me, passing the exam is a combination of self-discipline, hard work and faith.

Now that I already passed and is a CMA myself, I can say that it’s all worth it – the sacrifices, sleepless nights, doubts, time, fears, risks and money. We have to take risks and work hard for something that we want. As for me, I wanted to be different from others, wanted to explore opportunities and wanted to prove to myself once more that I can!

Plan and do the things you want to do and achieve. Continue to aspire for the things that will keep you feel alive and will help other people and the country. Embrace the struggle and trust the process, yourself and God – together you can achieve more.

About the Author:

Marjorie Soria Bandola is a CPA and a graduate of BS Accountancy from Ateneo de Naga University, Cum Laude, October 2014. She’s currently working at the country’s largest and leading accounting and auditing firm ever since she passed the CPALE in 2015. She successfully passed the CMA exam last July/October 2020 testing windows.