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REO CPALE Review Program

ALBERT CARL P. BALTAZAR II

Oct 2025 CPALE Passer

𝑪𝑷𝑨 𝒏𝒊 𝑳𝒐𝒓𝒅 ”For still the vision awaits its appointed time. It hastens to the end. It will not lie. If it seems slow, wait for it. It will surely come, it will not delay.” – Habakkuk 2:3 It took me 4 times to get this three letter title. Yes, its my fourth time, my final shot, and in deed, my last one. During 2022, post pandemic, when I first took my board exam, I was confident that I will pass the exam, but I was wrong, I broke into pieces when my name was not in the list. When I've failed again on my second time, I almost gave up on this dream yet I know in my heart that I was meant to be a CPA. I took the refresher course and took my third board exam, and yet again, I failed, I grew tired and I am ready to set aside this dream of mine. But my love, encouraged me to take this one last risk, that whatever happens, I won't regret not having to try even for the lightest chance. At last, I enrolled to REO as an online reviewee, reviewing while working and studying during breaks and nights until I exhaust my last ounce of strength in a day. On mid September, I am contemplating whether to continue for October Examination or to defer and extend my review up to May of next year, for I know to myself that I will not able to finish the entire coverage of every subject, but as a leap of faith, I surrendered everything to that one high being up above, the Almighty God, and clinging to my day-to-day prayer, "Lord, I am ready, give me now my title this October 2025". Here I am, writing this testimony with surreal feelings, the dreamer and the dream already collide on its perfect timing and in God's will. He humbled my heart, and made sure it's not just my feet but me kneeling on the ground which made my soul ready to claim this title. First, I am forever grateful to our Lord Almighty, I am a living testimony that He always hears our plea, our cries, and our prayers. He will make sure that you are ready to take the next level before granting you your wishes. I have no right to demand anything from Him, I am no perfect child of God, just like anybody else, but He have already given me this lifetime title. Lord, all the promises I made was already binding between us and I will forever live up onto that. Second, thank you to my parents, Ma, Pa, Marcelina Baltazar Albert Baltazar thank you kasi I've never heard any words of discouragement from you. Not a single one, you gave me the sole will to decide what shall I do next in every failure that I experienced. No words can express how much I love you both. Finally, nasabi ko na rin, Ma, Pa, CPA na ako! Ang unang CPA ng pamilya natin in both clans! Third, I also gave my thanks to my equally gorgeous siblings Bev Baltazar-Ching Merry Joy Baltazar Ramos Jenina Rose Baltazar Velasco , thank you for not giving up on your brother. For always giving me unsolicited advices, for always making sure that my fire is still burning, and for giving me a little pat on my shoulders when I almost gave up on this dream. Fourth, to my LOML Kathleen Rose Bambico, ikaw yung nandyan everytime na magbrebreak down ako kasi wala nanaman sa list yung panagalan ko, ikaw yung kasama kong iiyak kasi talo nanaman tayo, pero ikaw din yung kasama ko palagi sa mga food trip para mawala yung pagod, at ikaw rin yung always nagreremind na need ko na magreview, na even how tired I am in a day I should never skip reviewing, an hour or two is still a progress. Thank you for not giving up on me, for believing, and constantly praying for my success, I love you with all my heart, my success is our success, this title was earned because I have you on my side while God is preparing me to take the stage. Fifth, thank you po sa very considerate na head po ng unit where I am currently employed. I won't mention you na po ma'am, but it means a lot to me kapag yes po palagi ang sagot niyo kapag nagpapaalam ako ng pre boards and especially, sa mga leave na hiningi ko to fully prepare myself sa pag take ng board exam. And to all our closest friends and mentors who constantly believed in me, that I am still the Albert that you've always known for years. Lastly, thank you to Real Excellence Online #REO, solid po talaga ang review program niyo, for someone na paubos na sa mga resources, ang pagpili ko po sa inyo ang isa sa pinakatamang desisyon na ginawa ko, I entrusted my last exam, my last shot, and my last card sa review program ninyo, I wasn't able to utilize all the features of the app, yet I am still able to get my title. Nagtiwala ako sa inyo and worth it lahat ng risk sa pag enrol sa inyo. Special mention din po sa mga naging review school ko prior to this momentous event, Resa as my first review school and PSBA for my refresher course, all learnings and techniques you imparted were consolidated and presented as a single statement, charoot hahaha. Baon ko po lahat ng yon nung nag take ako ng exam. I am raising my hands to you our Lord, praising you for this answered prayer, I will be forever grateful in all ways and always. 𝘼𝙇𝘽𝙀𝙍𝙏 𝘾𝘼𝙍𝙇 𝙋 𝘽𝘼𝙇𝙏𝘼𝙕𝘼𝙍 𝙄𝙄, 𝘾𝙋𝘼 October 2025 CPA Licensure Examination Passer #RoyaltyCPA