8/22/2019 Gleim Accounting: CPE: Online: Online CPE Certificate Gleim Publications, Inc. P.O. Box 12848 University Station Gainesville, FL 32604 (352) 375-0772 Continuing Professional Education Certificate of Completion This is to certify that Juan J. Cirino URB LA COSTA GARDEN HOMES CALLE ORQUIDEA 154 FAJARDO, PR 00738 has completed the following QAS Self-Study CPE course(s) as of 08/22/2019. Course Name: Compilation of Financial Statements -- Clarified Standards CPE Credit: Field of Study: Subject Area: Date Completed: 4 Accounting Accounting and Auditing 08/22/2019 In accordance with the standards for the National Registry of CPE Sponsors and the Quality Assurance Service programs, CPE credit has been granted based on a 50-minute hour. Some jurisdictions allow one-half the average completion time. We encourage you to verify the measurement requirement, as it relates to self study, with your reporting jurisdiction so you can properly report your credit. Important: CPAs should visit NASBA's website at nasba.org or contact their state boards to determine sponsor registration requirements. If you have any questions, please call (800) 874-5346 Ext. CPE or email cpe@gleim.com. Gleim CPE courses are interactive. By: Carol P. Purpura Date: Sponsor numbers: QAS = 103071* IRS = BDJMC August 22, 2019 National Registry of CPE Sponsors = 103071 NY = 000333 TX = 005145 *Please refer to this as sponsor number when reporting to the following State Boards: Florida, Minnesota, Oregon, South Carolina, and Tennessee. https://www.gleim.com/accounting/cpe/onlinecpe/certificate.php?lesID=983 1/1