by Atty. Almanzor Sarip Macmod, CPA
Former CPA Reviewer, CPAR Manila, Philippine School of Business Administration, UE Review School, CTDI;
Lecturer, De La Salle University, Manila and University of Santo Tomas
Current CPA Reviewer in Taxation, PRTC
One of my most favorite reviewers in Professional Review and Training Center (PRTC), Atty. Macmod is truly one of the best. Aside from his ability to teach taxation in a very understandable but comprehensive way, he is very inspiring and had a good sense of humor. You will truly enjoy learning the principles and concepts taught in taxation-- which I consider (and most of you probably) a very technical and boring subject to learn. One day of his lecture is not enough for me to be satisfied with his inspiring words about becoming a CPA, mind-opening knowledge about different things ranging from religion up to science, and very comprehensive ways of teaching the difficult rules and laws we need to remember in order to pass the subject.
His words are contagious. His teachings will make you realize that there is more to ourselves we thought we could never achieve. Through his words and entertaining stories (like the head of the bird and the story of a young man who wants to become a monk), eventually you will realize that our sacrifices for today is not enough for us to become a successful CPA-- we need to do more and more and more and more until we capture that title. He talked about the importance of focus, believing, and discipline in order for a person to become a successful CPA.
Aside from that, he is very funny and indeed entertaining. You would truly lost your breath in laughing when he dances, sings and give bouts of jokes in front of the class. Here is the tips he used to provide to the CPA reviewees. You will truly be inspired.
1. I will maintain an OVERWHELMING DESIRE to become a CPA.
- It is my most effective weapon against laziness that will try to conquer me anytime.
2. I will make a COMMITTED DECISION to become a CPA and study with FOCUS.
- Only when I commit when I truly begin to shape my destiny. The committed decision will teach me how to acquire the power of purpose and the power of focus; otherwise I can easily be distracted by other forces external or internal.
3. I will develop an UNWAVERING BELIEF that I can make it.
- Ultimately, the law of life is the law of belief, whatever the mind of man can conceive and believe, it can achieve said Napoleon hill, one of the most inspirational writer and teacher. The belief however must be unwavering. I will ultimate all doubts about my capabilities. The giant within me will rise the moment I truly believe that I can make it.
4. I will BE CONSISTENT with my desire, decision and belief.
- Remember that we are creatures of habit, my desire and belief must form part of the habitual or daily thoughts and prayers so that they will sink in my subconscious mind, the silent architect of my destiny.
5. I will learn to CALM my mind and my body before studying.
- Calming my body and mind includes simple relaxation or breathing techniques. A short prayer for God’s guidance every time I study can make a big difference. I will also remember that prayer produces a serene mind paving a way to a powerful mind. A confused and troubled mind is a weak one, which cannot focus or concentrate. Let go of all the negative or disempowering thoughts or emotions when studying.
6. I will not enter the review/classroom UNPREPARED.
- Read in advance the handouts. Solve the problems in advance if there is any. I will remember that a prepared mind is better than an unprepared mind and what it hears or sees has more meaning.
7. I will not let the day pass WITHOUT REVIEWING the topics/problems.
- Try solving again the problems / exercises answered. The mind’s power to remember lies in repetition. As saying goes, “practice makes perfect.”
- Learn to evaluate also myself by answering past CPA Exams on the said topics. Review again questions where I made mistakes.
8. I will not neglect my SLEEP.
- A restful sleep of at least 6 hours at night is essential for my health and for proper performance of my body and mind. Without enough sleep, my mind cannot rejuvenate, hence less efficient and less effective. I cannot concentrate well. Worse my health will suffer; my brain and body will depreciate faster.
9. I will take my PRE-BOARD EXAMINATIONS.
- They will formally test how efficient and effective I have been reviewing. Thru the pre-board exams I can also test my physical and more importantly my mental stamina when given successive mental works under time pressure.
- Nutritious foods mean more fruits and vegetables in my diet, avoid fatty foods and junk foods as well as red meat products; fish and white meats are better. Take fruit juice or mineral water; avoid alcoholic beverages and cigarettes as well. They can destroy my body and weaken the immune system. Take supplements if necessary (Multivitamins e.g. BECEDYN, CENTRUM, etc.) Remember, the conditions of the body affect the mind and vice-versa… (MEN SANA ET CORPORE SANO). I cannot effectively review if I am SICK.