This certificate certifies that C Young is a member of the Southern African Institute for Business Accountants and has earned the designation of Business Accountant (SA) in 2014. The certificate is issued under the common seal of the Institute and is signed by the Chairperson and Chief Executive.

1. SOUTHERN AFRICAN INSTITUTE
FOR BUSINESS ACCOUNTANTS
THIS IS TO CERTIFY THAT
C Young
IS A MEMBER OF THE INSTITUTE AND BECAME ENTITLED TO THE DESIGNATION
Business Accountant (SA)
2014
GIVEN UNDER THE COMMON SEAL OF THE INSTITUTE
CHAIRPERSON CHIEF EXECUTIVE
D E S I G N A T I O N N U M B E R : B A ( S A ) 0254