​My Biggest Realisation

Looking back, the biggest change was not learning new accounting techniques. Instead, I learned to become more comfortable with uncertainty. Before this unit, I often searched for the “correct answer”. Through these activities, I realised that accounting professionals rarely work in situations with perfect information. Professional judgement involves questioning assumptions, evaluating evidence, and making responsible decisions despite uncertainty. This shift in thinking has been one of the most important developments in my journey toward becoming an accounting professional.