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Ethics: You Are the Amended Return Preparer and You are the Outside Tax Advisor

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

and is awarded this certificate on 12/30/2014

CPE Credit 2.0 AICPA CPE SPONSOR REGISTRATION NUMBERS Illinois: 158-000880 New Jersey: 20CE00029900 Pennsylvania: PX-177106 All Others: A-0001

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 personal development field of study are not part of the Q

Field of Study Behavioral Ethics

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