𝐅𝐄𝐀𝐓𝐔𝐑𝐄 | 𝗚𝗦𝗣 𝗙𝗶𝗿𝘀𝘁 𝗣𝗿𝗲𝗯𝗼𝗮𝗿𝗱 𝗘𝘅𝗮𝗺𝗶𝗻𝗮𝘁𝗶𝗼𝗻: 𝗔 𝗗𝗲𝗳𝗶𝗻𝗶𝗻𝗴 𝗦𝘁𝗲𝗽 𝗧𝗼𝘄𝗮𝗿𝗱 𝘁𝗵𝗲 𝗖𝗣𝗔 𝗗𝗿𝗲𝗮𝗺

The room is quiet except for the soft rustle of papers and the steady rhythm of turning pages. Heads are bowed, brows slightly furrowed, calculators poised, and hearts determined. For the aspiring Certified Public Accountants of the College of Accounting Education, the First Preboard Examination of the Graduate Support Program on February 14, 2026, at BE Room 301 is not simply another test day—it is a defining moment in a journey built on perseverance, sacrifice, and ambition. Under the CAE Graduate Support Program, this milestone marks the transition from preparation to performance. Months of review sessions, sleepless nights, highlighted notes, and countless practice problems have led to this point. Each examinee carries more than formulas and theories into the room; they carry dreams, discipline, and the quiet confidence that comes from knowing they have done the work. Pre-board examinations serve as a critical preparatory tool for the CPA Licensure Examination. They are designed to simulate the actual board exam environment, assess knowledge, and identify areas for improvement. Essentially, these exams evaluate a student’s cognitive readiness and, in many cases, act as a strong predictor of success in the actual CPA board exam. In addition, the preboard serves as both mirror and compass. It reflects how far the students have come, revealing strengths earned through diligence and areas sharpened through persistence. At the same time, it guides them forward, showing the path they must still take before facing the ultimate challenge—the May 2026 CPA Licensure Examination. Yet beyond numbers and concepts, this experience shapes character. It cultivates resilience when questions seem unfamiliar, patience when time feels too short, and integrity when pressure runs high. These are not merely qualities of successful examinees; they are the hallmarks of true professionals. In every problem solved and every doubt overcome, future CPAs strengthen not only their competence but also their commitment to excellence. This first preboard is a reminder that progress often happens quietly. Growth does not always announce itself with applause; sometimes it reveals itself in steady improvement, sharpened focus, and renewed determination. Each examinee, whether confident or anxious, is already becoming the professional they aspire to be. The preboard activities directly contribute to Sustainable Development Goal 4: Quality Education by promoting inclusive and equitable learning opportunities for future CPAs. Through rigorous assessment, guided preparation, and skills development, these examinations ensure that students acquire the necessary knowledge, critical thinking, and professional competencies required in the accounting profession. ✍ Candice Mae Garcia 💻 Charles Emyrrhson Tabac 𝗣𝗵𝗼𝘁𝗼 𝗖𝗼𝘂𝗿𝘁𝗲𝘀𝘆 📷: 𝗖𝗼𝗹𝗹𝗲𝗴𝗲 𝗼𝗳 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗘𝗱𝘂𝗰𝗮𝘁𝗶𝗼𝗻