IN the context of the accountancy profession, the academe is where a certified public accountant (CPA) pursues a teaching career, may it be in higher education institutions or in review centers. Compared to the other sectors of the profession, teaching in the academe is different as the CPA applies his or her learnings to numerous students with various backgrounds and learning capabilities. Teaching how to provide the correct journal entries in recording transactions, prepare financial statements, perform financial analysis, taxation, apply auditing principles and procedures, among others, are what a CPA teaches to the future generations of CPAs.

Indeed, teaching can be both work and a passion. It cannot be denied though that some CPAs view it as work that provides them with a stable income, benefits and a career path in the accountancy profession — not that this is a bad endeavor. After all, we have different visions that we wish to manifest in our lives. But on the other hand, some members of the accountancy profession view it more than just as a cyclical chore, more than just a routine of going in and out of a classroom — they view and treat what they are doing for the lives of students as a passion. Having a deep love for the subject matter itself, finding joy in exploring accounting principles, financial reporting, auditing, taxation and related areas, having a strong desire to share their knowledge and expertise with others are the things that add fuel in their hearts to help thousands of students develop their skills in building the foundations of the nation's or even the world's businesses.