416 Latent Rules

"I know that every country has CPA exams. Why didn't you take the exams in China?" 

"The evaluation differs. You were wise enough to choose the best one."

Like all people on Wall Street, the men and women around him were particularly proud.

Qin Guan felt offended. He decided not to be polite with those guys, but he still replied with a smile, "I chose AICPA because it is quite an easy certificate. Actually, I spent less than a month on my preparation. I know all the gentlemen and ladies present are considered talented in the financial circle. You must know Prof. Martin, my tutor. Before the exam, he told me that I could only apply for this certificate, but my low IQ wouldn't allow me to pass. He said that all I could do was play with an abacus. I had to take all kinds of exams, such as actuary exams, auditor exams, etc..."

Qin Guan changed the meaning of Prof. Martin’s words on purpose.

Silence prevailed in the room. Marsha was wondering if she should record his words or not.

Qin Guan moved to a more comfortable position, brushing lightly at the non-existent dust on his pants. "I think his comments made sense. In China, without any working experience, I wouldn't even have been able to enter the examination room. I love the US. I love freedom, democracy and equality. I passed the exams easily. I actually got the best score in the country!"

"I was relieved when I got the notice. Thank god my classmates from China are not here, or the best ones would be coming after me. That would have been annoying."

One could be austere if they had no selfish desires. Qin Guan was not there for the interview. He just wanted to sneer at them.

Those talented people were born with a deep-rooted discrimination for people of other races. If the applicant had been American, they would never have asked such a question.

Since I’m here though, we can have a good talk with each other.

The interviewers had never seen such an applicant before. Most accountants were strict and serious. It's said that Chinese people are really modest. Is that a joke?

Qin Guan had the right to express his opinion though. Who could say that his answer was wrong? It was just an annoying answer to hear.

"A good accountant should be both professional and proficient. Our firm is developing thanks to the constant training our staff goes through."

"For us, that mark is not the only criteria by which we evaluate an accountant. For example, an independent accountant should be good at negotiating when dealing with a client."

"Our middle-level directors have fixed resources. If it’s possible, we would like you to be our partner. We would like to hear your self-evaluation now, Mr. Qin Guan."

Marsha was also curious about his answer. Yes, you are a straight-A student, but what we need is someone with a comprehensive ability.

They smiled. Qin Guan smiled back at them.

As far as he knew, a partner was the highest level a CPA could reach besides being a founding partner. There was no Chinese partner in the top four firms in the US. The highest position a Chinese man could reach was only senior executive. There had to be some kind of secret behind this.

He looked at them calmly and gave them a smile. "Your line of business can be divided into six categories. According to different experience, accountants accept different clients. Your clients rely on advertisements and connections. Most of them come from mutual recommendations."

The people across from him nodded unconsciously. The young man was right. He has a general idea of the basic frame and operational patterns of an accounting firm.

Marsha was shocked. The student had no working experience in the US, yet he seemed to be familiar with the industry.

Qin Guan continued, speaking neither too fast nor too slow. "So, now I’ll come to my biggest advantage."

"Look at this face, please." Qin Guan turned his face in half a circle slowly. "I think everyone must have a clear idea of my professional proficiency."

Everyone felt dizzy. Wow! They nodded softly together.

Marsha nearly threw her laptop down. What idea? Can’t you make it more clear? It seems like I am the person with the lowest IQ in the room.

"I like the young man. Our major client department is short on such talent. Vivian and Jennifer are still hesitant about their choice."

"Our external business department also needs an ambassador. We could make an advertisement for him..."

"In fact, he would do well in our PR department. He would be welcomed at business parties."

They planned on competing over the boy, but Qin Guan’s next words stupefied them.

"Actually, I came to the interview with the aim of learning different operational concepts from you. As one of the four top accounting firms, PWC must have its advantages."

"I have already learned a lot from you. Thanks a lot. You told me about the current situation for Chinese accountants, as well as the reason there is no Chinese partner in the US. Thanks again for all your patient answers."