This certificate certifies that Sherif Nessim passed the online Certificate in International Financial Reporting exam in January 2015. The certificate was issued by ACCA and remains their property, as they retain the right to demand its return at any time.

1. The ACCA Certificate in
International Financial Reporting
This is to certify that
Sherif Nessim
has successfully passed the online
Certificate in International Financial Reporting
January 2015
Alan Hatfield
director – learning
ACCA Registration Number:
AD37042
This certificate remains the property of ACCA and must not in any
circumstances be copied, altered or otherwise defaced.
ACCA retains the right to demand the return of this certificate at any
time and without giving reason.
Association of Chartered Certified Accountants