.png?width=800&height=450&ext=.png "Transitioning to the New CPA Professional Program: Your Questions Answered")
Ray So, CPA, CA, recipient of the 2025 CPAWSB Recognition Award for Facilitator, has spent more than 15 years helping shape the next generation of CPAs. As a facilitator, marker, mentor and educator, he has guided hundreds of candidates through their CPA journey with dedication, empathy and a deep understanding of the challenges they face. Recognized for his outstanding contributions to CPA education, Ray is passionate about helping candidates realize that success is not defined by how quickly you reach your goal, but by the perseverance and determination you show along the way.
The idea of becoming an accountant wasn't always part of Ray's plan. As a teenager exploring career options, a suggestion from his father encouraged him to take a closer look at the profession.
What began as a conversation eventually led him to pursue studies in economics and accounting. Along the way, a series of co-op placements exposed him to a variety of career paths, including work with the Canada Revenue Agency, industry and public practice. The experience gave Ray a broader appreciation of the profession and the many directions a CPA career can take.
Today, Ray views those experiences as some of the most valuable lessons of his professional journey. They taught him resilience, perseverance and the importance of continuing to move forward even when progress feels uncertain. More importantly, the experience reinforced a message he now shares with CPA candidates: success is not defined by how quickly you reach the finish line. "At the end of the day, we're still CPAs regardless of how many tries it took," says So. "That's the most important part."
Earning his designation brought a new level of confidence and credibility. It also opened doors throughout his career, including opportunities in internal audit that allowed him to travel extensively and gain international experience.
For many professionals, completing the CPA journey marks the end of their involvement with the educational program. For Ray, it was just the beginning. Shortly after receiving confirmation that he had passed, he learned about opportunities to become a CPA facilitator. Having experienced both the challenges and rewards of the program firsthand, he immediately saw an opportunity to contribute.
Over the past 15 years, Ray has served in numerous capacities within CPA education, including facilitating modules, grading assignments and exams, supporting workshops and mentoring fellow facilitators.
His personal experience allows him to connect with candidates who may be struggling or doubting themselves. Ray often reminds candidates that progress is not always reflected immediately in grades and that they are often closer to success than they realize. "Never feel discouraged," he says. "You're closer than you think."
Although Ray does not consider himself a traditional networker, he firmly believes in the value of building meaningful connections.
Throughout his career, those relationships have opened unexpected doors. One example came years after he volunteered as a youth volleyball coach. When an opportunity arose at his current employer, a parent from one of the teams he had coached helped make an important introduction that eventually led to his current role.
For Ray, the experience reinforced an important lesson: every interaction matters. "You never know where a conversation may lead," he says.
As the accounting profession evolves, Ray believes its core purpose remains unchanged. While technology and artificial intelligence continue to transform how work is performed, professional judgment remains at the heart of what CPAs do. He views AI as a valuable tool rather than a replacement for accountants. "It's an aid," he says. "You still have to make your own judgments."
Drawing parallels to earlier technological advances, from calculators to spreadsheets and accounting software, Ray sees AI as another step in the profession's evolution. Routine tasks may become more automated, but critical thinking, ethical decision-making and professional judgment will remain essential.
For future CPAs, he believes adaptability, communication and continuous learning will be increasingly important. "Technical knowledge will always matter," he says, "but the ability to interpret information and influence decisions will become even more valuable."
Outside of work and facilitating, Ray enjoys staying active through fitness, running and family activities.
Whether he's supporting CPA candidates, balancing professional responsibilities or driving his children to activities, he credits persistence as one of the qualities that continues to guide him. It's the same lesson he hopes candidates take away from his story.
Success is rarely defined by a perfectly smooth journey. More often, it comes from continuing forward when things don't go according to plan.
For Ray, the setbacks that once felt discouraging ultimately became the foundation for a career dedicated to helping others reach the finish line.
The idea of becoming an accountant wasn't always part of Ray's plan. As a teenager exploring career options, a suggestion from his father encouraged him to take a closer look at the profession.
What began as a conversation eventually led him to pursue studies in economics and accounting. Along the way, a series of co-op placements exposed him to a variety of career paths, including work with the Canada Revenue Agency, industry and public practice. The experience gave Ray a broader appreciation of the profession and the many directions a CPA career can take.
Building confidence through the CPA journey
Like many CPA candidates, Ray's path to designation was not without challenges. While progressing through the program, he encountered setbacks that tested both his confidence and determination. At the time, the experience was discouraging; however, his perspective changed over time.Today, Ray views those experiences as some of the most valuable lessons of his professional journey. They taught him resilience, perseverance and the importance of continuing to move forward even when progress feels uncertain. More importantly, the experience reinforced a message he now shares with CPA candidates: success is not defined by how quickly you reach the finish line. "At the end of the day, we're still CPAs regardless of how many tries it took," says So. "That's the most important part."
Earning his designation brought a new level of confidence and credibility. It also opened doors throughout his career, including opportunities in internal audit that allowed him to travel extensively and gain international experience.
Giving back to the profession
For many professionals, completing the CPA journey marks the end of their involvement with the educational program. For Ray, it was just the beginning. Shortly after receiving confirmation that he had passed, he learned about opportunities to become a CPA facilitator. Having experienced both the challenges and rewards of the program firsthand, he immediately saw an opportunity to contribute.Over the past 15 years, Ray has served in numerous capacities within CPA education, including facilitating modules, grading assignments and exams, supporting workshops and mentoring fellow facilitators.
His personal experience allows him to connect with candidates who may be struggling or doubting themselves. Ray often reminds candidates that progress is not always reflected immediately in grades and that they are often closer to success than they realize. "Never feel discouraged," he says. "You're closer than you think."
The power of relationships
Although Ray does not consider himself a traditional networker, he firmly believes in the value of building meaningful connections.Throughout his career, those relationships have opened unexpected doors. One example came years after he volunteered as a youth volleyball coach. When an opportunity arose at his current employer, a parent from one of the teams he had coached helped make an important introduction that eventually led to his current role.
For Ray, the experience reinforced an important lesson: every interaction matters. "You never know where a conversation may lead," he says.
A profession built on trust and judgment
As the accounting profession evolves, Ray believes its core purpose remains unchanged. While technology and artificial intelligence continue to transform how work is performed, professional judgment remains at the heart of what CPAs do. He views AI as a valuable tool rather than a replacement for accountants. "It's an aid," he says. "You still have to make your own judgments."Drawing parallels to earlier technological advances, from calculators to spreadsheets and accounting software, Ray sees AI as another step in the profession's evolution. Routine tasks may become more automated, but critical thinking, ethical decision-making and professional judgment will remain essential.
For future CPAs, he believes adaptability, communication and continuous learning will be increasingly important. "Technical knowledge will always matter," he says, "but the ability to interpret information and influence decisions will become even more valuable."
Keeping perspective
Outside of work and facilitating, Ray enjoys staying active through fitness, running and family activities.Whether he's supporting CPA candidates, balancing professional responsibilities or driving his children to activities, he credits persistence as one of the qualities that continues to guide him. It's the same lesson he hopes candidates take away from his story.
Success is rarely defined by a perfectly smooth journey. More often, it comes from continuing forward when things don't go according to plan.
For Ray, the setbacks that once felt discouraging ultimately became the foundation for a career dedicated to helping others reach the finish line.
