CPA Intermezzo

Once upon a time, there was a conversation between A and B about CPA. A works for Big 4 Public Accounting Company, and B is just an ordinary person who is still struggling for his career life.

B: "Hi A, what's going on. I heard that you already passed your CPA exam."

A: "Oh hi B, i am good. Not only i passed the CPA exam, but i have already got my CPA licensure. So, i am a CPA now."

B: "Oh congratulations, A."

A: "Thanks, B. How about yourself?"

B: "Yes, i am a CPA too."

A: "Really...i never heard you took the CPA exam, how could you become a CPA?"

B: "No, i did take CPA exam. That's why i am already a CPA"

A: "Come on, dude. You're kidding. Pigs could fly if you're already a CPA without passing CPA exam. Even if you already pass CPA exam, that doesn't mean you're already a CPA."

B: "Hm...dude. I think it will be good if you don't always think something from just your side. I am really a CPA. Do you know what the CPA stands for?"

A: "Ha...ha...of course, CPA stands for Certified Public Accountant."

B: "There you go...you just put yourself on your shoes. I didn't lie to you. CPA for me is Couldn't Pass Again. So, i am a CPA." Then, B just walked away.