From ledgers to laws: An accountant calculated a valedictorian victory

via Graphic Plus — The transition from a scholar to a legal professional is rarely a straight path; more often, it is a test of endurance. For Atty. Jermagne A. Ceria, passing the 2025 Bar Exam was not just a personal milestone, but the culmination of a decade-long journey fueled by a “never-say-die” spirit and the unwavering support of the SM Foundation.

A Foundation Built on Resilience

Jermagne’s story begins in Cauayan City, where life took a challenging turn during his first year of high school following his parents’ separation. Raised by a single mother who worked as a public school teacher, he and his five siblings learned early on that education was their most reliable path forward. The turning point came when he was awarded an SM Scholarship, which allowed him to pursue a Bachelor of Science in Accountancy at UPHS-Isabela. Graduating in 2018, he did more than just earn a degree; he gained the momentum to transform his family’s future. Today, he is the one paying that gift forward, supporting his younger siblings as they finish their own schooling.

The Global Accountant Turned Lawyer

Before entering the legal profession, Jermagne was a rising star in the finance world. He began as a Treasury Associate in Cauayan and eventually rose to the rank of Treasury Supervisor. His expertise 

eventually crossed borders as he served as an Accounting Team Leader for a firm in New Jersey and as a Staff Accountant for a company in California. His most recent role before the Bar was as a Finance Associate for a SaaS company based in Texas.

The shift to law was an unexpected pivot. When his initial plan to pursue an MBA was sidelined because the program was no longer available on campus, he turned his attention to the College of Law.

“Perhaps you could say that my friends inspired me to pursue my law degree,” Atty. Ceria said, recalling how several fellow SM Scholar alumni were already excelling in their third year of law school at the time. Their progress gave him the confidence to believe that a legal career was a reachable reality.

Excellence During the Graveyard Shift

Law school is demanding for anyone, but Jermagne took it on while working full-time on a graveyard shift for four years. Despite the grueling schedule, he graduated as the Valedictorian of the Isabela State University College of Law, Class of 2025.

“In those four years, I was also in a graveyard shift,” he shared. When asked how he managed, he emphasized the importance of a strict system: “You have to learn how to prioritize what’s important for the day – this means preparing all your books and codals, printing all your case laws, and outlining your schedule. You must have the discipline to stick to your plan and study schedule.”

He also highlighted a crucial, often overlooked aspect of success: “Strategizing when to take a break is just as important. You need to rest as much as you need to study.”

Grit, Tenacity, and Faith

Reflecting on the journey, the new attorney credits the values learned as an SM Scholar for his success.

“The value of persistence that I learned as an SM Scholar really helped me in my law studies,” Atty. Ceria said. “If you have a dream, sacrifice a thing or two to achieve it. My grit and tenacity led me here—that never-say-die attitude, a fighting spirit, and a refusal to accept defeat.”

He gratefully noted the program’s impact on his family: “SM opened a lot of opportunities and pivoted me to where I am today. I was able to help my mother with finances and am sending my siblings to school.”

Atty. Ceria now looks forward to a legal career where he can apply his finance background and his hard-won legal expertise to serve others. His story remains a beacon of hope for every student dreaming of a better tomorrow. 

If you are a graduating senior high school student who possesses the same drive and determination to excel, the opportunity to change your life is now within reach. 

The SM College Scholarship Program is currently accepting online applications from February 1 to 28, 2026. Aspiring scholars are encouraged to visit the official SM Foundation website to complete their application and begin their own journey toward excellence.