04/12/2006, 17:50
It's dismissal time soon.. (gonna go back early today).. waiting for the system to save my work. So I quickly log in to my blog to write this post.
Just got back my results this morning. Managed to clear another three more modules - Singapore Taxation, Accounting Theory & Ethical Issues in Accountancy. Can still reflect on the anxiety I had when I couldn't log in this morning.
A friend of mine didn't manage to pass one of the modules - Taxation. Really upset and feel very sorry for her. Seeing her message, I couldn't control myself and started to cry. A close friend who remains in an important place in my heart.. How I wish I can give a few marks to her.. So helpless when I couldn't do anything to help her... My heart totally sunk..
Everyone have tried their best.. The open-book exam has been a killer paper, with questions mainly on application on case-laws, DTAs (Double Tax Agreements), S'pore Income Tax Act and on Partnership. The question on Industrial Building Allowance (IBA) has been unfamiliar to all of us too. Most importantly, there was not adequate time. It ended up with all students complaining after the exams.
Even my work in Corporate Tax at IRAS didn't help much during my exam that day too.. It has been another worry for me too - afraid if I had not managed to pass, it would mean I am letting myself down and I shouldn’t belong to IRAS…
Hope my friend will be able to get an appeal successfully. She needs me now.. It’s time I comfort her and try to assist as much as I can...
I still have the thought of furthering my studies - (CPA Australia/ S'pore) when I graduate. (Will save up more money).. Hope everything goes on smoothly to my friend. Must learn to be brave like her.. Hope my migraine will stop completely soon too... Keke..
Oh ya, a very happy 4th birthday to Jun Cong. We love you!
Cailuan
