The CPA Licensure Examination is widely recognized as one of the most difficult professional board exams in the Philippines. With passing rates that sometimes dip below 25%, thousands of accountancy graduates face the reality of not passing on their first attempt. Or their second. Or even their fifth.
This is not a failure. This is the journey.
The stories in this article are real. They belong to Filipino CPAs who faced repeated setbacks, questioned themselves, felt the weight of financial pressure and family expectations, and still found their way to that coveted license. Their journeys offer more than inspiration—they offer practical lessons for anyone currently walking the same difficult path.
Joyce Callo: Seven Attempts, One Dream
Joyce Callo obtained her Bachelor of Science in Accountancy from Divine Word College of Laoag in Ilocos Norte in 2018. That same year, she took the CPA board exam for the first time. She did not pass.
She took it again. And again. Each failure brought its own weight of disappointment, self-doubt, and growing financial pressure on her family.
The Breaking Point
After her third failed attempt, Joyce reached a crossroads that many retakers will recognize. Her parents, brother, aunts, and uncles had financially supported her as a full-time reviewee—covering tuition at review centers, boarding house expenses, food, and study materials. The guilt was overwhelming.
"I felt embarrassed in front of my family because they had already spent a lot of money for me," Joyce admitted in an interview with Rappler.
Rather than give up entirely, Joyce made a strategic pivot. She got a job as a financial analyst, which gave her financial independence and practical accounting experience. She also enrolled in a Master's in Business Administration program. Reviewing for the CPA exam became something she did around her work and graduate school schedule—early mornings before work, evenings after, and weekends squeezed between MBA classes and online review courses.
What Changed
Joyce's approach to studying evolved significantly from her early attempts. Reviewing became integrated into her daily routine rather than being her sole focus. This shift may have reduced the suffocating pressure that comes with being a full-time reviewee with nothing to show for years of effort.
Just as importantly, she never stopped. Seven attempts spanning multiple years is not a journey anyone takes lightly. Every board exam cycle meant reopening the possibility of failure, subjecting herself again to those anxious moments waiting for results.
On May 2023, Joyce sat for her seventh attempt at the CPA Licensure Examination. Moments before the results were released, she held a rosary tightly in her hands—a ritual she knew all too well from six previous result announcements.
This time was different. This time, she passed.
Her Message to Retakers
Joyce's advice to those still fighting for their license is both honest and hopeful: "For those who didn't make it, do not be discouraged. Hold on to that dream like I did, it will come to you in God's perfect timing. Magpapahinga pero 'wag susuko."
Rest, but do not give up.
Duane Cabasal: Five Attempts and a Father's Footsteps
Duane Cabasal graduated from Saint Ferdinand College in 2018 and immediately entered the world of CPA board exam preparation. His father, Dwayne, works as an auditor at the Commission on Audit—a career path that inspired Duane to pursue accounting despite the challenges ahead.
From the beginning, Duane was honest about his struggles. During college, he dealt with academic difficulties and self-doubt. These challenges followed him into his board exam journey.
The Numbers Tell a Story
After his first three attempts at the CPA exam, Duane was getting average ratings around 62 to 67—short of the 75% needed to pass. The gap between where he was and where he needed to be seemed stubborn, refusing to close no matter how hard he studied.
When he failed his fourth attempt, something shifted. His rating had improved incrementally. The progress was slow, almost painfully so, but it was there. That small upward movement gave him hope that his efforts were not wasted—that each attempt was building toward something.
Faith and Community
For Duane, faith played a central role in his persistence. After his final board exam in May 2023, he traveled from Ilagan to a family reunion, stopping at different churches along the way. At each one, he lit a candle and wrote a petition letter asking God to help him and his friends pass—adding "CPA" after their names as an act of faith.
His support system extended beyond the spiritual. Duane reviewed frequently with friends, many of whom were also retakers. When he failed his first attempt, they shared that experience together. They traveled from Ilagan to Manila to enroll at a review center as a group. That sense of community—of not being alone in the struggle—sustained him through five years of attempts.
His family remained his foundation throughout. His mother Angelina, a former bank employee, and his younger sister Dayne, a pharmacy student, along with his father, supported his decision to be a full-time reviewee. Their belief in him outlasted his belief in himself during the darkest moments.
In May 2023, after five attempts, Duane Cabasal finally passed the CPA Licensure Examination.
Ryan San Diego Tizon: Twenty Years, Six Attempts, and an OFW's Dream
Perhaps no story better illustrates the power of persistence than that of Ryan San Diego Tizon. His journey to becoming a CPA spanned two decades and crossed international borders.
Ryan, originally from Olongapo City, first attempted the CPA board exam shortly after graduation. He did not pass. Life moved on—he became an OFW, working in Dubai while the dream of becoming a CPA remained unfulfilled.
For twenty years, the license eluded him. But it never stopped calling.
Studying While Working Abroad
At 43 years old, while working full-time in Dubai, Ryan committed to giving the exam one more serious attempt. His study routine was grueling: six to eight hours of review daily, sometimes extending until 1 AM, all while managing the pressures of his job.
"I just believed in myself," Ryan shared with GMA News. "I am not an intelligent person, but due to perseverance and determination, I managed to pass the difficult exam. I made no excuses in doing the review."
The Power of No Excuses
What stands out about Ryan's story is his refusal to make excuses. Twenty years is a long time to carry an unfulfilled goal. The easy path would have been to let it go, to accept that the CPA license simply was not meant to be. Instead, he chose to try again at an age when many would consider the window closed.
On his sixth attempt, two decades after his first, Ryan San Diego Tizon passed the CPA board exam.
Common Threads: What Successful Retakers Share
Looking across these stories and others like them, certain patterns emerge. These are not magic formulas—each person's journey is unique—but they offer guidance for those currently in the struggle.
They Adjusted Their Approach
None of these successful retakers simply repeated the same methods that had failed them before. Joyce combined work experience with part-time review. Duane studied with friends and developed discipline around a consistent schedule. Ryan intensified his commitment to daily study hours.
If your current approach is not working, it may be time to try something different—not necessarily harder, but different.
They Tracked Progress, Not Just Results
Duane found hope in the incremental improvement of his ratings, even when those improvements were not enough to pass. Focusing solely on the binary outcome of pass or fail can be demoralizing. Tracking your progress across subjects, identifying which areas are improving, and celebrating small victories can sustain motivation over multiple attempts.
They Built and Leaned on Support Systems
Every story mentioned family, friends, review center classmates, or faith communities that provided support. Isolation makes an already difficult journey nearly impossible. Whether it is a study group, an online community, a supportive family member, or a counselor, having people who believe in you when you struggle to believe in yourself is crucial.
They Allowed Themselves to Rest
Joyce's advice—"Magpapahinga pero 'wag susuko"—acknowledges that rest is part of the process. Taking time between attempts to recover mentally and emotionally is not giving up. It is strategic. Burnout helps no one, and a rested mind learns more effectively than an exhausted one.
They Redefined Success and Timeline
Ryan waited twenty years. Joyce took seven attempts. These are not conventional success stories with quick turnarounds. Each of these CPAs had to let go of the idea that there was a "right" timeline for achieving their goal. Their success came when it came—not when they thought it should.
The Psychology of Perseverance
Research on "grit"—defined as passion and perseverance for long-term goals—shows that it is often a better predictor of success than talent alone. But grit is not simply stubbornness or an inability to accept reality. It is the ability to maintain effort toward a goal while adapting strategies and managing emotional setbacks.
The difference between someone who eventually passes after multiple attempts and someone who gives up often comes down to how they interpret failure. Those who pass tend to see each failed attempt as information—data about what needs to change—rather than as a verdict on their worth or potential.
This does not mean the emotional weight of failure is imagined or can be reasoned away. It is real, and it hurts. But the way we process that hurt determines whether it becomes a wall or a stepping stone.
Maintaining Hope After Multiple Failures
Practical strategies for staying motivated through repeated setbacks include:
Set process goals, not just outcome goals. Instead of "I will pass the October exam," try "I will complete one full review cycle of FAR by August" or "I will average 75% on practice tests before exam day."
Document your journey. Keep a journal or log of what you have learned, how your understanding has deepened, and what strategies have or have not worked. This creates evidence of progress that is separate from exam results.
Connect with others who understand. Fellow retakers, whether in person or in online communities, provide validation that your struggle is shared. They can offer practical advice and emotional support that people who passed on their first attempt may not fully understand.
Consider professional support. If feelings of hopelessness, anxiety, or depression become overwhelming, speaking with a mental health professional is not a sign of weakness. It is a practical step toward sustaining your journey.
Remember why you started. Reconnecting with your original motivation—whether it is career advancement, family expectations, personal achievement, or something else—can reignite purpose when exhaustion threatens to take over.
The Reality Check
This article has focused on success stories, but honesty requires acknowledging the full picture. Not everyone who retakes the CPA exam will pass. Some will decide, after careful reflection, that their time and energy are better invested elsewhere. That is a valid choice, not a failure.
The stories of Joyce, Duane, and Ryan are inspiring precisely because they are not guaranteed outcomes. They required sacrifice, years of effort, and the willingness to keep going when quitting would have been understandable.
If you are a retaker, only you can decide how long to keep trying and what trade-offs you are willing to make. These stories show what is possible, but they do not obligate you to any particular path.
For Those Still in the Fight
If you are preparing for another attempt at the CPA board exam, know this: you are not alone, and your persistence matters.
The passing rate of the CPALE means that the majority of first-time takers do not pass. You are part of a large community of accountancy graduates navigating the same difficult path. Some will pass on their next attempt. Some will take longer. Some will find success in ways that do not require the CPA license.
But for those who hold onto the dream—who rest without giving up—the stories in this article prove that the license can still be yours.
"Magpapahinga pero 'wag susuko."
Rest, but do not give up.
Sources
- Rappler - 'Magpapahinga pero huwag susuko': How 2 new CPA exam passers turned failures into success
- GMA News - OFW in Dubai finally passes CPA board after 6 attempts in 20 years
- Rappler - RESULTS: May 2023 Licensure Examination for Certified Public Accountants
- International Journal of Research and Innovation in Social Science - Exploring the Lived Experiences of Successful Filipino Licensure Examination Retakers
Last updated: February 2026