Nierza Mae Paningbatan’s earliest lessons in accounting began not in a classroom but in her family’s small sari-sari store. As a child, she tagged along with her father to buy goods and later watched her mother set the prices. Instead of just observing, she would calculate the costs and figure out the “tubo” or profit for each item. That small act of curiosity with numbers was the seed of what would later grow into a lifelong profession.
She carried that interest into her college years, taking up Accountancy and preparing diligently for the CPA Licensure Exam. When she failed despite a year of review, it felt like the dream had ended. The disappointment was heavier because her father had sold a piece of land to support her studies in Manila. “I didn’t want to waste my parents’ sacrifices by trying endlessly without direction,” she recalls. Instead of giving up, she decided to find work and prove that her place in accounting was still ahead of her.
Her first project was close to home—helping her uncle fix his finances after returning from abroad. She organized records of borrowed money and earned ₱5,000 for her efforts, which became her starting capital to apply for jobs in Manila. Soon, she entered the real estate industry as a documentation officer with accounting duties, and from there, she built a career brick by brick.
One company became her second home for seven years. In that role, she wore many hats—accountant, auditor, payroll officer, bookkeeper, and tax preparer—gaining experience in nearly every aspect of accounting. At the same time, she studied Financial Management at the Polytechnic University of the Philippines, showing her determination to keep growing even while working full-time.
The next chapter took her abroad. She moved to Australia to pursue a Master’s in Accounting and supported herself through part-time work, including a stint in a sushi bar before joining a tax firm. Today, she is completing her final term while gaining hands-on experience preparing tax returns for individuals, trusts, and small businesses. Along the way, she became fluent in multiple accounting systems such as Xero, MYOB, QuickBooks, and HandiTax—an adaptability that set her apart in a new country.
What could have been the end of a dream turned into a redirection. Failing the CPA exam became the turning point that led her to explore new paths, including earning certifications from the National Institute of Accounting Technicians (NIAT) in 2023. Becoming a Certified Bookkeeper, Payroll and Taxation professional, and Registered Cost Accountant validated her skills and gave her the confidence to keep moving forward.
Her values were shaped by every step of the journey. She learned integrity from the responsibility of handling payroll, accountability from preparing taxes, and perseverance from starting over in a foreign country. She has also embraced a quiet form of leadership, mentoring peers in the Philippines and helping classmates in Australia navigate resumes, interviews, and tax basics.
What drives her passion is not just the numbers but the impact behind them. She finds purpose in giving clarity to financial matters, ensuring compliance, and helping people make informed decisions. Remembering the sacrifices of her parents also keeps her motivated. “This career is not just for me, it’s for them too,” she says.
Each stage of her path has brought challenges—from struggling to connect theory with practice, to balancing full-time work and studies, to adjusting to life abroad—but she has turned each obstacle into an opportunity for growth. Today, she is known as a reliable and consistent worker, someone trusted for accuracy and dedication.
Her story proves that accounting is more than ledgers and reports—it is about resilience, trust, and perseverance. From calculating profits in a sari-sari store to pursuing a master’s degree in Australia, Nierza Mae Paningbatan has shown that even setbacks can become steppingstones toward greater success.
