Joan Carilimdiliman: Becoming a CPA topnotcher by returning to basics

CEBU CITY, Philippines — Long before she was staring down the balance sheets of the country’s most grueling licensure exam, Joan Alliah Carilimdiliman was mastering a different kind of patience in the fog-laden hills of Barangay Mantalungon in Dalaguete, Cebu. In a culture that glorifies the frantic, caffeine-fueled midnight cram, the University of San Jose-Recoletos

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