American CPE®, Inc.

826 Riviera

Mansfield, TX 76063-3711

1-800-990-4273

 This certificate is presented to:

,

for successfully completing the course

Course Code:

Instructional Delivery Method:

In accordance with the standards of the National Registry of CPE Sponsors,

CPE credits have been granted based on a 50-minute hour. 

National Registry of CPE Sponsors ID Number 108096

____________________________________

Authorized Signature

American CPE®, Inc.

Ethics for Florida CPAs DBPR Course Approval #0019373
IRS Sponsor #H5T3F

State sponsor agreements:

Florida DBPR Ethics Provider #0006357, Hawaii #95009-21, Illinois #158-002022, New York #001912, Ohio #CPE.81, Pennsylvania #PX177166, Texas #006446, New Jersey #20CE00175400