What\'s the most miserable you\'ve been?

Hello [이름]!

Thank you for doing your homework. :)

I understand that English could be really difficult.

But it only takes faith and confidence in yourself to perfect it.

You are a smart person and I know that with constant practice you will do great… ^_^

Xoxo,

T. Christina ^^

Here are my corrections for you:

Maybe when I failed the CPA(Certificated Public Accountant) test, that was most miserable time for me.

>> Maybe when I failed the CPA (Certificated Public Accountant) test, that was the most miserable time for me.
In Korea, must pass the test in order to work as CPA.

>> In Korea, you must pass the test in order to work as a CPA.
CPA is different to work accounting division in company as accountant.

>> A CPA is different to working in an accounting division in a company as an accountant.
Anyway I prepared CPA test for a long time but I failed.

>> Anyway, I prepared for the CPA test for a long time but I failed.