Written by: Justine Payumo and Nikole Santos | Photo Courtesy: University Of Baguio – Junior Philippine Institute of Accountants
Carrying with them years of effort, hardwork and sacrifices, 9,745 examinees from across the country gathered all their strength and took all their courage to take the 3-day Certified Public Accountant Licensure Examination (CPALE) with only one goal in mind: to finally earn their most-desired professional license of becoming a CPA. Finding their names in the list of passers for what was tagged as the one of the hardest, if not most, is a dream that all these examinees hope to turn into reality. But what’s more rewarding is finding their name among the top examinees who garnered the highest ratings.
The University of Baguio – School of Business Administration and Accountancy took pride in the success of its alumna, Ms. Joanna Kaye N. Barril, CPA, for ranking 19th out of 3,004 passers, garnering a general average of 87.83%! Such an achievement isn’t seen as a mere victory on paper. It is the culmination of years of hard work, mental endurance, personal sacrifices, and an unyielding commitment to excellence that embodies the true spirit of a UBian.
Photo Courtesy : Real Excellence Online (REO Review Center)
Behind the recognition and the ranking was a journey that was not always clear and easy.
Like many accountancy students, Barril also experienced moments of doubt. There were times when she questioned whether she was still capable of continuing in the program. The pressure of maintaining the required grades and meeting the standards of accountancy led her to consider other options. She even found herself looking into other degree programs and universities that could serve as a backup plan if things did not work out.
However, despite the uncertainty, she chose to stay.
“There were many times I questioned whether I was still capable of continuing,” Barril shared. “But as long as I was still meeting the required grades, I saw it as a sign that I still had a chance. I told myself that as long as there is a chance, I should keep going.“
That decision became one of the most important turning points in her journey. Instead of allowing fear and self-doubt to stop her, she continued taking one step at a time, trusting that her efforts would eventually lead her where she was meant to be.
During her years at the University of Baguio, Barril learned lessons that went beyond numbers and financial reports. More than academic knowledge, the university helped her develop a strong sense of responsibility and accountability—values that later became important in preparing for the CPALE.
When review season finally arrived, Barril remained focused on her goal of becoming a CPA. Rather than following a complicated routine, she focused on consistency. She created a study schedule that she knew she could realistically follow and made sure to stick to it.
Motivated by her goal of becoming a CPA, Barril approached her review with consistency and purpose. Instead of overwhelming herself with countless practice questions, she focused on understanding concepts and strengthening her foundation. She followed a realistic study schedule, managed distractions effectively, and made time to rest whenever necessary to avoid burnout.
One study habit, however, set her apart.
While many reviewees concentrated heavily on solving large volumes of problems, Barril frequently returned to her undergraduate textbooks. Whenever she needed to revisit a concept, she would reread the materials she had used during her college years. Although there were moments when she felt she was falling behind because of the time spent reading instead of answering problems, she eventually realized the value of this approach.
By strengthening her grasp of the fundamentals, she developed a deeper understanding of complex topics. During the board examination itself, concepts became easier to connect, and questions felt more manageable because she understood the reasoning behind them.
“During the board exam, everything made sense for me,” she recalled. “It gave me a stronger conceptual foundation that helped me answer the questions with confidence.”
The strong foundation she developed became proof that success is not always about moving the fastest. Sometimes, it is about taking the time to truly understand the journey.
For Barril, CPA, becoming a CPA means far more than earning a professional title. It represents every challenge she overcame, every sacrifice she made, and every moment she chose to continue despite uncertainty. It is also a reflection of the people who supported, encouraged, and believed in her throughout her journey.
More importantly, the achievement carries a message that she hopes others will remember.
As someone who initially chose Accountancy simply because it was the path closest to her senior high school program, she never expected that it would eventually lead her to becoming one of the country’s top examinees. What started as a simple decision eventually became a journey that helped her discover her purpose.
Barril, CPA’s success demonstrates the University’s SDG integration, particularly SDG 4: Quality Education and SDG 8: Decent Work and Economic Growth. Guided by its mission to nurture academic excellence, relevant social skills, and ethical values, the University ensures the provision of quality education by offering a comprehensive curriculum and thorough course outlines while maintaining a harmonious environment. This helps students hone their academic skills, improve their knowledge, and obtain lifelong learning, allowing them to flourish in the academic and professional fields.
It is with great pride that the University of Baguio, alongside the School of Business Administration and Accountancy and the local chapter of the Junior Philippine Institute of Accountants, extends its warmest congratulations to Ms. Joanna Kaye Nicdao Barril, CPA. This milestone stands as a testament to her courage, unwavering commitment, and diligence in completing her Accountancy degree and ultimately passing the May 2026 Certified Public Accountant Licensure Examination.
