Reminiscence: How did I get to become a Certified Public Accountant (CPA) ? [1996]

In 1974, I was a fifth-former at Penang Free School (PFS) in the Science Stream. At that time, one of my classmates, Ng Swee Weng (now Penang Partner, KPMG) was telling me about the CPA qualification and his plans to do it after our MCE. At that time, MCE was the minimum entry qualification. As fate would have it, when the MCE results were announced in 1975, the MACPA raised the minimum entry qualification to HSC !

I went on to study Biology also at PFS with no further thoughts of pursuing the CPA qualification. In the meantime, Ng Swee Weng then a Maths Student also at PFS took up the LCC Book-keeping Certificate and in 1977 signed up as an Article Clerk at Peat Marwick Mitchell & Co as KPMG was then known. At that point, he was already offered a place at University Malaya to study Engineering. I was in close touch with him at that point in time and that rekindled my interest in the CPA qualification.


In 1978, I wrote in to quite a few big firms in Penang without even eliciting a response from them. Sometime in Jan 1978, another of my schoolmate, Khoo Chee Eng (also a Primary Schoolmate and now a CPA) visited me and informed me of an advertistment in the Star for the position of "Audit Clerk" by an anonymous firm. I had missed that advertisement. I wrote in mechanically without expecting a reply.

Imagine my surprise, when I received an interview letter from M/s Ahmad Abdullah & Goh. On 19th Jan 1978, wearing a pink shirt and a maroon pants (it was the fashion then...), I went to Bangunan Elceetee and as I was going up the stairs, I met a gentleman with a tie who was staring at me. So as a 20 year, I stared back. I was met by a Miss Linda Choy and asked to take a seat. Guess what ? I was shocked when the interviewer, Mr. Michael Goh turned out to be the very same chap whom I was starrring back ! At that time, I was thinking to myself...Game Over !

The interview wasn't that bad ... At that point of time, I was crazy about getting a goverment job and I knew the scale very well. For example, a HSC holder would start at $485.00; MCE $405.00 and LCE $235.00. The interview went pretty well and Mr. Goh asked about my expectations. I said that since I'm a HSC holder with no experience and absolutely no accounting background, I was prepared to accept a LCE pay ie $235.00. I was stunned when he said that the pay was only $ 125.00 !

On accepting the offer, he said that I could start straightaway and before I could say anything, he introduced me to the staff ( at that time less than 9 staff) and asked me to start work !
I went home at lunch-time and told my mum that I'm going back to work. She was shocked and said "but.. you just went for the interview this morning..." Sadly, my mum passed way on 16 Feb 1978 but I was able to give her some money from my first meagre pay of $95. BTW, Mr. Goh forgot to tell me that $30 was to be retained for 3 months. I can still remember my sister, Alice laughing at me for getting such a low pay for HSC holder compared to the $ 300 which she was getting as a MCE holder.