This certificate certifies that Behzad Ali has passed the Professional Level examinations for the Association of Chartered Certified Accountants (ACCA) in January 2015, including passing exams in Governance, Risk and Ethics, Corporate Reporting, Business Analysis, Advanced Taxation, and Advanced Audit and Assurance. The certificate was issued by Alan Hatfield, the director of learning at ACCA, and contains Behzad Ali's registration number with ACCA.