REO Testimonials

Real Stories, Real Results

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REO CPALE Review Program

Phoeza E. Villanueva

Oct 2025 CPALE Passer

What if I took the CPA Board EXAM right after graduation? But I did not. Twenty two (22) years ago, this has been an unanswered question. Why? Why I did not grab the chance. Now, I am ready to spill the tea. PRIDE is the main reason, I was ashamed to my father who had been absent during College Recognition Days every time I was awarded as a Faculty List (1st year), DEAN's LIST (2nd & 3rd year) because he was working abroad, but when graduation day came and he was already there ,in flesh, excited to hand me a medal, anticipating to march me on stage, and thinking I was me of those LAUDES, but I disappointed him. I was not one of those graduates with Latin Honors because of a 2.5 grade. I was more ashamed because I failed his expectations. After March 2003 graduation, while my classmates were preparing for the Board Exam and were already enrolled in Review Center, I stuck myself at home, redeeming what I have not achieved by sending Job Applications so that I can help my Papa in sending my siblings to school. I cannot ask my father to have me enrolled in Review Center because of guilt and embarrassment. Luckily, I landed a job on the following year with a great pay. I am working since 2004 from DSWD, ABS-CBN RNG and currently here in DEPED but there are times when I feel that there’s something missing, there’s something I need to fulfill. My “Multo”, my CPA dream, a dream that my mother requested me to be before she died. I have already a stable job, passed the CS Professional Exam, The CS Basic Competency for Local Treasurer’s Exam, graduated my Master’s in Public Administration but still, there’s this emptiness inside me. Thus, I decided to try my luck even if I graduated ages ago. On November 2019, I was approved for a six (6) month study leave. I enrolled at a local review center (PRTC) in Cagayan de Oro City until covid came, thus deferring my chance to take the board exam since lockdown was implemented by March 2020. The review was shifted to an online class and the examination for May 2020 was not pushed through. I also deferred the rescheduled exam on October 2020 since I was not ready and well-equipped. I thought my dream had died since I need to go back to work and being a working reviewee is not easy, but I still enrolled on an online review at CPAR by November 2021. On top of this, I was also diagnosed with Endometriosis and Adenomyosis which gave me excruciating pain taking hold of my time and ability to study and never got to chance to take the Board Examination, again. Last January 2022, after I undergone a major operation, Total Abdominal Hysterectomy with Bilateral Salpingo-Oophorectomy (TAHBSO) to alleviate my menstrual pain totally, I decided to reach my CPA dream again, thus, I was inquiring tuition fees for me to be ready for enrolment at REO Review Center, I was even asking for a PWD discount since I am considered one (Organ Removal) so I may continue what I have left behind. But unluckily, I can’t afford to enroll to their review center since it’s quite pricey. I resorted to Pinnacle review center instead. I had my first CPA Licensure Examination last October 2022, got a rating of 60.33, then followed by another examination in May 2023 with a rating of 62.83. Yay, I already failed twice and need to have a refresher course. I thought at this point, “Bugo-a na jd kaau nako oi, Dili man jd nako mapasar ni nga exam sa tanang exam akong na takeAn”. I have made up my mind already that maybe this CPA title is not for me, maybe I should stop na jud. On the other hand, my husband who has been supportive ever since, keep pushing me to still try and never surrender. So, I enrolled for a Refresher Course and luckily passed all the assessments. I applied for May 2025 exam still hoping to get the CPA title, but God didn’t approve what was my plan at that time, I was conditional passer then, need to retake two subjects: MS and AFAR. The conditioned status somewhat gave me a chance to rebuild myself for the next battle. Surprisingly, I saw from Facebook post of REO page that they are giving FREE REVIEW for someone who is on a Conditioned status, there is a FREE review from my most anticipated Review Center. Real Excellence Online Review Center has given me free access to their online review. I was elated and excited to think that I was already part of their Batch 10. REO has totally changed my study habits, I have completed the pre-recorded session handled by Sir Rhad, Sir Mark and Sir Louie which was very helpful for me who had graduated for two (2) decades already. It was like in a typical classroom where the instructor took you back to the main concepts, zero-based it is. For three (3) months, I have already completed the pre recorded of MS and AFAR subjects. By September, my study strategy was to answer assessment questions and do practice solving so that I’ll be familiar with the process of computing, vis a vis watching the Quick Videos of Miss Dyan and Sir Louie and coping with the remaining live Lectures of Sir Karim and Sir Louie for recall and mastery. By that time, I have answered my question why REO is bit pricey since everything you need is deliberately given, ika nga “the price is right”, it is up to the reviewee if you would utilize it maximally. Finally, after twenty-two (22) years, CPA na jud ko! Thank you REO for being a big part of this endeavor. This will be forever inked in my heart. You are one of the instruments given by GOD so I may fulfill my dream and my mom’s dream. Long live and more power, I know you will produce more CERTIFIED PUBLIC ACCOUNTANTS! SALAMAT KAAYO! PADAYON FUTURE ACCOUNTANTS