Two days before the national finals of the Accounting Professional Avenue (APA) 2026, a team from INTI International College Penang faced an unexpected setback.
Finalists and judges pose for a group photograph ahead of the Accounting Professional Avenue (APA) 2026 Business Case Study Challenge organised by Universiti Sains Malaysia (USM). The competition challenged students to develop and defend solutions to real-world accounting, finance, governance, and sustainability issues before a panel of industry professionals and academics.
Two members of the four-person team had contracted influenza and were unable to compete. After months of preparation, the team had to decide whether to withdraw or continue with only half its members on stage.
Lim Yin Shan, an Advanced Diploma of Accounting student in collaboration with The Open Training and Education Network (TAFE) Australia, and Teh Shi Xian, a Bachelor of Arts (Hons) Accounting and Finance 3+0 student in collaboration with the University of Hertfordshire, UK, chose to present the team’s work on behalf of all four members.
At the national finals, organised by Universiti Sains Malaysia (USM), the pair defended the team’s research, strategic analysis, and financial recommendations before industry experts and academics. Their decision paid off when the team secured the First Runner-Up spot.
Another team from INTI International College Penang also earned the Second Runner-Up title. The team comprised Gursimranjit Kaur A/P Gurjit Singh, Darius Goh Wey Li, and Theena Karan A/L K Manokaran from the Bachelor of Arts (Hons) Accounting and Finance 3+0 programme in collaboration with the University of Hertfordshire, UK, together with Marisa Chong Ming Hui from the Bachelor of Business 3+0 programme in collaboration with Swinburne University of Technology, Australia.
To Lim and Teh, the achievement was about ensuring the whole team’s effort was represented.
“Our original team had four members, but only the two of us were able to stand on stage,” they said.
“When we received the news that our teammates were too ill to compete, we were shocked and worried. We had spent months preparing together and knew how much effort everyone had invested. After discussing it as a team, we decided that all the hard work deserved to be presented, even if only two of us could be there in person.”
Although their teammates could not attend, they continued to support the project behind the scenes.
“Everyone continued contributing behind the scenes despite being unable to attend. We focused on presenting our strongest recommendations rather than explaining every detail. We also prepared extensively for the judges’ questions because we knew we had to justify every recommendation with evidence.”
APA 2026 required participants to analyse business challenges involving finance, taxation, governance, sustainability, risk management, and digital transformation before defending their recommendations to industry professionals.
For the First Runner-Up team, the competition changed how they viewed accounting.
Team Brainiacs, which secured Second Runner-Up at the Accounting Professional Avenue (APA) 2026 Business Case Study Challenge organised by Universiti Sains Malaysia (USM), with their mentors. From left: Dr Wong Teik Aun, Marisa Chong Ming Hui, Gursimranjit Kaur A/P Gurjit Singh, Theena Karan A/L K Manokaran, Darius Goh Wey Li, and Christine Gan.
“Many people think accounting is simply about preparing financial statements. This competition showed us that accountants today are business strategists, problem solvers, and decision makers. Artificial intelligence can automate routine tasks, but it cannot replace professional judgement, ethical decision making, or the ability to communicate business insights.”
The Second Runner-Up team said the competition felt different from a classroom presentation.
“We were not presenting for grades,” the team said. “We were defending financial models before experienced industry professionals who challenged every assumption we made. They wanted to know whether our recommendations could work in the real world.”
“Accounting is the language of business. It requires creativity, critical thinking, commercial awareness, and the ability to make sound decisions. Success today depends on understanding business strategy as much as financial reporting.”
Ang Wei Zhi, a lecturer at INTI International College Penang’s School of Business who guided the students throughout the competition, said the defining moment was the way the students responded under pressure. “The defining moment was not the accounting analysis or the presentation itself. It was resilience,” he said.
“When two students became unavailable just days before the competition, the remaining team members had every reason to feel overwhelmed. Instead, they adapted quickly, trusted each other, and focused on delivering their very best.”
He said their ability to stay calm when plans changed showed professional maturity.
Looking back, the greatest lesson was that the team found a way to continue when the situation changed.
“Winning the trophy was rewarding,” Lim and Teh said. “But the greatest lesson was discovering that success is not measured by how many people stand on the stage. It is measured by how a team supports one another when unexpected challenges arise.”