Mohammed M.H. Lokhandwala successfully completed the AICPA course "Professional Ethics: AICPA's Comprehensive Course" on May 15, 2015, earning 9 CPE credits in the field of Regulatory Ethics. The certificate certifies Lokhandwala's exam score of 91 and compliance with AICPA/NASBA CPE standards for self-study internet-based programs.

1. Anthony Pugliese, CPA, CGMA, CITP
SVP & Chief Operating Officer
AICPA CPE SPONSOR REGISTRATION NUMBERS
Illinois: 158-000880
New Jersey: CE00029900
Pennsylvania: PX-177106
All Others: A-0001
National Registry: 112891
New York: 648
Texas: 000215
QAS: 013
Professional Development
220 Leigh Farm Road
Durham, NC 27702
888-777-7077
CERTIFICATION OF COMPLETION
This certifies that Mohammed M.H. Lokhandwala has successfully completed the course
and is awarded this certificate on Friday, May 15, 2015
Exam Score: 91.00
Professional Ethics: AICPA's Comprehensive Course
Field of Study CPE Credit
Regulatory Ethics 9.0
In accordance with the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE)
Programs and the standards of the Quality Assurance Service (QAS), CPE credits have been granted based on
a 50-minute hour. Participating state boards of accounting have final authority on the acceptance of individual
courses for CPE credit. Courses in the personal development field of study are not part of the QAS program.
Type of instructional Delivery Method: Internet Based Self-Study Program.