J ul 2 2 , 2 02 3

Uma i r Kha li d
has successfully completed

A d van ce d F in an cial R e p o rt in g : A cco un t in g f o r B us in e s s

C o m b in at io n s an d P re p arat io n o f C o n s o l id at e d F in an cial
S t at e m e n t s

an online non-credit course authorized by University of Illinois at Urbana-Champaign and

offered through Coursera

Michael Kustanovich, CPA

Clinical Assistant Professor of Accountancy
Gies College of Business

Veri f y a t :
ht t ps://coursera .org /veri f y/7LTAT LJ7X8LB
  Cour se r a ha s conf ir m e d t he ide nt it y of t his individua l a nd t he ir
pa r t icipa t ion in t he cour se .