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Ethics: You are the Outside Attorney for the Controller and You are the Tax Return

220 Leigh Farm Road Durham, NC 27707 888-777-7077 National Registry: 112891 New York: 648 Texas: 000215 QAS: 013

This certifies that Lenin Thomas has successfully completed the course
CERTIFICATION OF COMPLETION

CPE Credit 2.5 AICPA CPE SPONSOR REGISTRATION NUMBERS Illinois: 158-000880 New Jersey: 20CE00029900 Pennsylvania: PX-177106 All Others: A-0001

Preparer and is awarded this certificate on 12/26/2014 In accordance with the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs and the standards of the Quality Assurance Service (QAS), CPE credits have been granted based on a 50-minute hour. Participating state boards of accounting have final authority on the acceptance of individual courses for CPE credit. Courses in the person

Field of Study Behavioral Ethics

Anthony Pugliese, CPA, CGMA, CITP EVP, Membership, Technology, Learning