This certificate confirms that Muhammad Usman has been awarded the Foundation Diploma in Accountancy by the Association of Chartered Certified Accountants (ACCA) in October 2015. The certificate includes Usman's registration number with ACCA and remains the property of ACCA, who may demand its return at any time.

1. Foundations in Accountancy
Foundation Diploma
This is to certify that
Muhammad Usman
has been awarded the Foundation Diploma
within the Foundations in Accountancy suite of awards.
October 2015
Alan Hatfield
director - learning
Association of Chartered Certified Accountants
ACCA REGISTRATION NUMBER:
2926089
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.
CERTIFICATE NUMBER:
12011755063255