Philippine Institute of Certified Public Accountants

THE NATIONAL ORGANIZATION OF CERTIFIED PUBLIC ACCOUNTANTS

11 - No Region

Certificate of Attendance
Presented to

RICALYN E. SUMPAY
CPA No. 177409

for active participation in the

SMALL AND MEDIUM ENTERPRISES AND PRACTITIONERS

SUMMIT – PART 1
Program Accreditation Number ACC-2009-001-9443
Competence Area A - 1.50

Feb 27, 2023/ 09 00 AM - 12 00 PM

via Zoom