Philippine Institute of Certified Public Accountants

THE NATIONAL ORGANIZATION OF CERTIFIED PUBLIC ACCOUNTANTS

1 - Metro Manila

Certificate of Attendance
Presented to

RICALYN E. SUMPAY
CPA No. 177409

for active participation in the

UNDERSTANDING PQF IN THE COMMERCE & INDUSTRY

PRACTICE
Program Accreditation Number ACC-2009-001-9472
Competence Area A - 1.50

Feb 27, 2023/ 10 00 AM - 12 00 PM

via Zoom

CONSUELO O. CADELINA
President , Southern Metro Manila Chapter