This certificate recognizes IbrahimWalid Ibrahim Saber for successfully completing a capital budgeting course consisting of 3 hours of self-study continuing professional education (CPE) credits in the field of finance. The certificate documents the date of completion as November 21, 2008 and provides the registration information needed by CPAs to claim CPE credits from this sponsor in various states.

1. This certificate is presented to:
IbrahimWalid Ibrahim Saber
For successfully completing:
Capital Budgeting
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 21, 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 3.00
QAS ID# 009 QAS credits 3.00
NY Sponsor ID # 000604 CPE credits 3.00
Texas Sponsor ID # 004735 CPE credits 3.00