This certificate recognizes IbrahimWalid Ibrahim Saber for successfully completing a self-study course on analyzing non-value-added functions. The course was in the field of finance and was completed on November 22, 2008, earning the recipient 2 CPE credits according to the standards of the National Registry of CPE Sponsors.

1. This certificate is presented to:
IbrahimWalid Ibrahim Saber
For successfully completing:
Analyzing Non-Value-Added Functions
In accordance with the standards for the National Registry of CPE Sponsors and the Quality
Assurance Service Programs, CPE credits have been granted based on a 50-minute hour.
Instructional delivery method: Self-Study
Field of Study: Finance
Date completed: November 22, 2008
Important : CPAs should visit NASBA's website at
www.nasba.org or contact their state board to
determine sponsor registration requirements.
National Registry ID# 103186 CPE credits 2.00
QAS ID# 009 QAS credits 2.00
NY Sponsor ID # 000604 CPE credits 2.00
Texas Sponsor ID # 004735 CPE credits 2.00