Ali Shams' training file shows that he received credit for prior learning and was awarded certificates at both the Certificate and Professional Levels on July 22, 2014. He passed examinations in 12 subjects and received certificates in Accounting, Assurance, Business and Finance, Law, Management Information, and Principles of Taxation at the Certificate Level as well as Audit and Assurance, Business Planning: Taxation, Business Strategy, Financial Accounting and Reporting, Financial Management, and Tax Compliance at the Professional Level.