This 2009 Bar Examinations is one of a kind as the manner of questioning is being experimented on a different way, there are at least two (2) examiners in every subject, less weight is given on every item as compared before, making a bigger potential for every subject, and a lot more. Tonight, I finally got a copy from the judiciary’s website of the 2009 Taxation questionnaires and suddenly scan the same out of curiosity. After a few minutes on it, i can say:

“CPA and accounting graduate Barristers are more happier that the rest in Taxation”

I am not pretty sure who the two (2) examiners on taxation are, but I suspect that they are CPA-lawyers. I have observed that many questions are very basic in Bachelor of Science in Accountancy (BSA) undergraduate course. Some computations tested are likewise common in the accounting line, though, the non-accounting may likewise get it without doubt. Some appeared to be simple questions, but I sense they are quite tricky as they are intended to test one’s mastery in the topic, though they may not have that much effect on CPAs because they may have came across with them a number of times in their undergraduate . Nevertheless, many are the usual case study questions favorable to everyone. With all these, a topnocher who is a CPA or with accounting background may no longer surprise me.

Personally, I commend the Chairperson, Antonio Eduardo B. Nachura for the new breed of questioning. This gives me more hope when the time for me to take the same comes, and I want it the soonest. I likewise commend the examiners for the unbiased and well-scattered questions on a wide array of topics in Taxation. Taxation seems to be a headache for barristers and this trend may commence to shed light and more hopes to the next batch of examinees. It is well balanced that the true test of who among them is best fitted for admission to practice of law will properly be extracted.

For the aspirants of the Bar Examinations of 2010 and onwards, let me share you a piece of unsolicited advice. Should these trend of questioning continues, I suggest that you start spending sometime in applying the tax doctrines and principles by way of computations and problem solving involving computations. Case study (jurisprudence) of course will remain as favorite source of questions, and some recent decisions popped-up so unexpectedly at times that you have to keep abreast of the current tax jurisprudence. If you cannot do it alone, you may seek help from the CPA’s or those with accounting background.

God Bless 2009 Barristers for the last two (2) Sundays of the Bar Examinations of your career! If they can, why can’t you? Rise and show the word that you are there.