2012 is my year. Period. That, is what I have decided. On April 15, 2011, I took and passed the Audit portion of this life-stealing exam. I had every intention of taking at least two more parts before the end of the year. I took, and subsequently failed, the Regulation portion of the exam. Finding out that 56% of others failed as well did little to ease my disgust. I am not one who handles failure very well. I tend to get discouraged. Disgusted. Poisonous words of contempt begin to creep into my mind telling me to quit. Give up. Find another path. Lower my expectations. Change my goals. No. Not this year. Not this time.
After failing REG, life happened. We’ve all been there. We have lofty goals and high expectations, only to have circumstances beyond our control alter those goals and expectations. Such was my life the entire Fall and early Winter of 2011. Not all events were bad. I was offered and accepted a position with the Nashville office of Deloitte Tax beginning in Fall 2012. My wife and I bought and are building a home that we love. My daughter turned 7 and started first grade. I graduated from Belmont University with my Master of Accountancy. But there was also family sickness and difficulties. School deadlines. The list goes on and on. Add to this the fact that I was simply tired. My body was tired and it was letting me know it. Some of you have the capacity to go and go and go. Not me. I used to, but apparently I’ve passed that time when I can survive on very little sleep and expect to function at what is an acceptable level to those who depend on my performance. So, when you combine unforeseen and uncontrollable circumstances with my own inability to keep my life in order, you get a not-so-ideal situation for taking, much less passing, any portions of this exam. But, you are all very aware of these scenarios. A lot of you have much more difficult circumstances than I, yet you find a way to prioritize your time, suck it up, and pass this beast. So, again, no more excuses.
In 2012, I will pass this beast. I will make becoming a CPA a top priority. Not because it is the most important thing in my life, but because passing it will allow me to return my focus to those people that are the most important things in my life. I’ve used Becker for AUD and REG, and since I’ve already invested the money in the materials, I will continue using it for the time being. I will, however, be supplementing it with the NINJA study guides.
Over the course of the next year, I will be posting my study progress on this site. I need to do this so that I can be accountable. It will also provide me a medium through which to document the process. Also, I am a guest blogger at Another71.com, a site started by Jeff Elliott to encourage and propel CPA exam takers around the world toward success. His story is inspiring to many of us because of his dedication to persevere after numerous failures.
So, CPA exam, you have been warned. You will be slayed in 2012. You will be subdued. And you will become an event to be spoken of in the past tense when 2013 rolls around.
