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 PUBLIC PRACTICE

Program Accreditation Number ACC-2009-001-9423
Competence Area A - 1.50

Feb 27, 2023/ 02 00 PM - 04 00 PM

via Zoom

CONSUELO O. CADELINA
President , Southern Metro Manila Chapter