Audit practice as a calling
- Ryan A. Sabug
- Dec 24, 2025
- 3 min read
BECOMING a certified public accountant (CPA) was more than a milestone — it was the triumphant culmination of sleepless nights, relentless efforts, and quiet prayers. It marked not just an ending, but a launchpad into a new chapter of my professional life.
In the early days, one path stood above the rest: audit practice. It was never merely a career choice, but a calling — a commitment to safeguarding trust and upholding the principles of integrity and accountability, guided not only by skill, but by purpose.
Opportunities, growth
Public practice shapes professionals in profound ways. It is where technical expertise is sharpened, character tested, and purpose instilled. Audit offers unmatched exposure to the inner workings of organizations, where CPAs navigate high-pressure environments with tight deadlines, high expectations, and constant challenges. It hones judgment and builds confidence — opening doors to diverse opportunities and lifelong growth.
Each engagement demands adaptability to new industries, systems, and regulations, while ethical decisions strengthen integrity and discernment. Mistakes become lessons in persistence, and demanding seasons cultivate emotional endurance.
Audit nurtures the values that define a CPA’s identity: integrity, discipline, diligence, humility, teamwork, sincerity, confidence, and resilience. These virtues echo timeless ideals of craftsmanship and honor — shaping professionals who uphold truth under pressure and demonstrate consistency even in the most demanding seasons. For many, this foundation continues to influence their lives long after their audit years.
Continuous learning
True fulfillment emerges when purpose and profession align. Every professional seeks work that matters — one that challenges, rewards, and serves a greater purpose. Audit offers exactly that. Though often viewed as purely technical, its significance extends far beyond procedures. Audit demands rigor yet rewards curiosity. It brings the thrill of continuous learning, the satisfaction of applying analytical and ethical judgment, and the privilege of supporting society’s need for transparency.
Many CPAs who began in audit have gone on to excel in diverse leadership roles — whether as executives, firm leaders, entrepreneurs, educators, or public servants. When they look back, they often describe their audit years as formative — the mentorship, the discipline, the rigor, and the honor of serving with integrity.
Public practice is fertil e ground where skills grow, confidence is built, and character is strengthened. It shapes individuals into resilient, principled, and adaptable professionals equipped with leadership qualities that endure throughout their careers.
Their influence reaches far beyond themselves — enriching organizations, communities, and society at large. More than its paycheck worth, audit offers direction, purpose, and meaning — qualities that enrich not only a career but a life.
Demanding but rewarding
For young CPAs standing at the crossroads of career decisions, consider starting where many of the profession’s most respected leaders built their strongest foundations. Public practice may be demanding, but it is deeply rewarding. It remains a place where excellence develops, purpose emerges, and values take root — values that guide and sustain you throughout your lifetime.
Success in the CPA profession has never been defined by financial gain alone. We measure true success by impact, growth, integrity, and the fulfillment that comes from knowing your work strengthens trust and supports the institutions society depends on.
Public practice continues to cultivate leaders who influence organizations, uplift communities, and strengthen society. It offers a path that challenges you, refines you, and empowers you to become the professional — and the person — you aspire to be.
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Ryan A. Sabug is the managing partner of Alas, Oplas & Co., CPAs. He is a member of the Association of CPAs in Public Practice (ACPAPP) board of directors.
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