Chartered Institute ofManagement Accountants

This is to certify that

JVod~

was admitted as an Associateof the Institute on

7t1vJV~201cJ

and is entitled to use the descriptionChartered Management Accountant

Given under the Common Seal of the Institute

President ~ C5 2 <::::::,Malcolm Furber

Member V?illlu~,of council ~--~--- ..-...-~- .."'-""__ ,,_"'.._,---_.._-:_---<>-"'..:_- ._---

~:~~~tive nG Jrn. II ~V Charles Tilley--..-----,.-~--..---.-- _._--_ .._-- ._--

Keith Luck

This certificate remains the property of the Chartered Institute of ManagementAccountants and should be returned to CIMA on termination of membership.