Dear Readers,
Allow me to rewind a little. I still vividly remember attending a Career Guidance Seminar during my senior high school years. Sitting alongside my fellow graduating students, I listened to a panel of professionals—a lawyer, a doctor, a priest, a teacher, and an accountant, among others—who served as resource speakers. Each of them proudly championed their chosen field, eager to convince us to follow in their footsteps.
As the presentations grew more passionate, a friendly debate erupted over whose line of work could claim the title of the oldest profession in the world.
The surgeon stood up first, confidently pointing to the Book of Genesis. He explained that God caused Adam to fall into a deep sleep, removed one of his ribs, and fashioned it into Eve. "Therefore," he declared with a smile, "the very first recorded medical operation was surgery!" The graduating class erupted into enthusiastic applause.
Immediately afterward, an agriculturalist rose to challenge the claim. "No, my friends! Before Adam and Eve were ever created, God first filled the earth with plants and animals. Therefore, agriculture is truly the first profession in the world." This statement drew even louder cheers, heightening the excitement in the room.
Suddenly, a politician stood up and confidently interjected, "I beg to differ, ladies and gentlemen. It is neither agriculture nor surgery. It is politics! If you read the scriptures closely, you will note that even before creation, there was already a major debate in heaven regarding who would rule the universe. And that, my friends, is politics." A brief, amused silence followed; no one dared challenge his logic.
Personally, I think all of those speakers were partly right and partly wrong—especially if we consider God as the ultimate professional and view the universe through the lens of creation. As for me, I am quite certain about who the first engineer and the first accountant were. In fact, they were one and the same person: Adam. He was the first engineer because he was responsible for the very first structural erection, and he was the first accountant because he made the first entry!
Well... just kidding, of course.
On a more serious note, it has always been clear to me that accounting is one of the most vital pillars of the business world. That fundamental truth is exactly why I pursued it. Regardless of their primary industry—whether they are doctors, lawyers, entrepreneurs, entertainers, or public officials—nearly everyone will require the expertise of an accountant at some point. From preparing financial statements and analyzing business performance to ensuring regulatory compliance and managing complex tax reporting, every organization depends on sound financial guidance.
What I appreciate most about our profession is that accountants safeguard the entire life cycle of an enterprise. When a company is established, we are among the first professionals called upon to set up the books and build the financial frameworks. Conversely, if a business must close or undergo liquidation, accountants are retained until the very end to close out the ledgers, settle obligations, and finalize the dissolution.
In accounting, we are guided by clear standards and structured principles. For example, in inventory management, we frequently use the FIFO method: First In, First Out. Ironically, a similar rule applies to the professionals themselves. We are often the first to come into an organization, and the very last to leave. This presence from beginning to end gives accountants a unique and enduring degree of job security.
I have also often reflected on why the execution of a professional career is called a "practice." Perhaps it is because true professionalism requires constant learning, refining, and a healthy dose of trial and error. Humorously speaking, even the Almighty could be said to have utilized a bit of trial and error when populating the earth. First, He created Adam alone. Then, realizing that it was not good for man to be solitary, He refined the design and created Eve. Fortunately for all of us, the second iteration was a spectacular upgrade.
The true beauty of a professional practice is that we are granted the space to continuously learn, adapt, and grow through firsthand experience. And, of course, our clients value this expertise enough to compensate us for our services—even if those payments occasionally arrive a little later than expected!
Let us commit to moving forward, taking decisive action, and remaining sharp in an ever-evolving corporate landscape. I am reminded of an old adage, the exact source of which escapes me: "A man who graduates today and stops learning tomorrow will be uneducated the following day."
The lesson is simple yet profound. True education does not culminate at graduation; learning is a lifelong journey.
Thank you for dedicating your time to reading this piece. I hope it brought both a smile and some perspective, and I look forward to sharing more insights and experiences with you in future editions.
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