The document is a certificate of membership from the Institute of Cost and Management Accountants of Pakistan. It certifies that Syed Ali Qudus Abdi, son of Syed Qaiser Mussain Abdi, was admitted as an Associate of the Institute on June 28, 2014. The certificate was issued under the seal of the Institute in Karachi on July 9, 2014 and signed by the President and Secretary of the Council of the Institute.