Topnotcher Lone Cebu CPALE 2022: “Nothing beats God’s plan for you”

Loon, an accounting graduate from the University of San Carlos, placed 9th on the exam with an 86.50% pass rate and became the only Cebuano graduate to make the May CPALE top 10 2022 conducted at various test centers around the country, including Cebu, from May 22-24./contributing photo

CEBU CITY, Philippines — True hard work, time management, prayer and perseverance, with the power of manifestation on the side, was the perfect recipe for success for Ron Niño Loon, Cebu’s only topnotcher during the May 2022 Certified Public Accountant Licensing Examination (CPALE).

Before taking the CPALE, Loon, 23, from Bogo, Cebu, let the universe know that he wanted to pass his licensing exam.

“When I first took the May 2020 CPALE, I wrote a note saying I wanted to top the board exam. It was my dream. I only had five months left in that period to revise, so I did my best,” he told CDN Digital.

However, the delays and postponements induced by the COVID-19 pandemic which has happened three times since 2020, somehow made him give up on that dream, he said.

“I felt exhausted in my next exam and felt like I was doing the same thing again. So, I gave up on that dream. Passing is enough for me already,” he added.

God, however, had other plans for him.

Loon, an accounting graduate from the University of San Carlos, placed 9th in the exam with a pass rate of 86.50% and was the only graduate from Cebuano to make the CPALE top 10 of May 2022 conducted at various test centers across the country, Cebu, from May 22-24.


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Although discouraged by the postponements, Loon remained disciplined in his CPALE journey.

Loon said time management is what has helped him stay on track while juggling licensing exam preparations and having a job.

“The hardest part was probably balancing work and studies. I had a full-time job for my first five months of exam. I worked from 7 a.m. to 4 p.m., then I studied afterwards. There were days when I just wanted to rest after work, but I had to get up and study,” he said.

It was only a month away from CPALE, he said, that he resigned and totally focused on his exam.

He said that at the start of each week, he made sure to make his own study plan, plan and list the content to read, the time to allocate and the review questions to answer. He also said that he made sure to cover everything and at the same time fully understand what he was reading.

When it comes to advice for future CPALE candidates, Loon said it’s important to focus on accounting concepts, take notes and read, and find a good reviewer to focus on.

“You don’t have to read every book, just focus on one, understand the theory behind it, and apply it to problem solving. Always give your best in your assessment. Finally , trust God. Nothing beats His plans for you,” he said.

He said he owed his success to his family, his alma mater, USC, his batch mates, his group of friends, his teachers and the review center, which he said have all contributed to his latest achievement.

Loon graduated Magna cum Laude from USC in 2019. Before graduating CPALE in May 2022, he also passed the United States Certified Management Accountant (CMA) exam in 2021 and actively represented his official academic organization, the Junior Philippine Institute of Accountants in various quiz bowl competitions. /rcg


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