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"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.