1. [Type text]
July 25, 2016
CPA Examination Services Corp.
Delaware Coordinator
P.O. Box 198469
Nashville, TN 37219-8469
Dear Coordinator:
We have reviewed the documentation of the educational qualifications of Mr. Malik Moeez HASSAN
[DOB 06/12/1991] who is applying for certification in Delaware. Our review was made in the context
of the education requirements for sitting for the Uniform CPA Examination in that state.
In our opinion, Mr. Hassan’s Bachelor of Science in Applied Accounting degree from Oxford Brookes
University1
(United Kingdom, 2014) can be considered equivalent to a baccalaureate degree received
from a regionally accredited college or university in the United States.
Subsequently, Mr. Hassan received the Master of Science in Financial Management degree from
Heriot-Watt University2
(United Kingdom, 2015),which, in our opinion, can be considered equivalent
to a master’s degree earned at a regionally accredited college or university in the United States.
Mr. Hassan has completed more than 150 semester hours.
Mr. Hassan’s program of study included at least 24 semester hours of accounting courses that include
the following:
[Y] Financial Accounting and Reporting,
[Y] Auditing and Attestation Services,
[Y] Taxation.
Y= Yes N= No
105 West Vandalia Street, Suite 120
Edwardsville, IL 62025
P: 618-656-5291
F: 618-656-5292

2. Delaware Coordinator Page 2
Re: Mr. Malik Moeez Hassan
This evaluation, provided by the Foreign Academic Credentials Service, Inc., is advisory in nature and
should not be construed as a recommendation as to whether or not the CPA Certificate should be
granted.
Sincerely yours,
Justine Watts
Evaluator
JW:jk
cc: Mr. Malik Moeez Hassan
41 Osborne Road
West Hempstead, NY 11552
1, 2
Oxford Brookes University and Heriot-Watt University is accredited by the Minister of State for
Universities, Science and Cities (United Kingdom)