MIKE GONZALEZ was one of the victims of the fire that destroyed the test papers of a batch of accounting graduates that took the Certified Public Accountant (CPA) board exams in the 1990s.
He need not explain how he felt after learning that he had to retake the CPA exams, because the public accountancy exams is one of the hardest in the Philippines with its high “mortality rate” of up to 70 percent.