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August 22, 2016 CPA Examination Services Corp. Maine Coordinator P.O. Box 198469 Nashville, TN 37219-8469 Dear Coordinator: We have reviewed the documentation of the educational qualifications of Mr. Ahmed Hamed ASHRY [DOB 04/09/1973] who is applying for certification in Maine. Our review was made in the context of the education requirements for sitting for the Uniform CPA Examination in that state. In our opinion, Mr. Ashry’s Bachelor of Commerce degree from Ain Shams University1 (Egypt, 1995) can be considered equivalent to a minimum four-year baccalaureate degree received from an accredited college or university in the United States. He has completed at least 150 semester hours. Mr. Ashry’s program of study included at least 15 semester hours of accounting and auditing, which included at least three (3) semester hours of auditing and three (3) semester hours of accounting. This evaluation, provided by the Foreign Academic Credentials Service, Inc., is advisory in nature and should not be construed as a recommendation as to whether or not the CPA Certificate should be granted. Sincerely yours,

Justine Watts Evaluator JW:jk cc: Mr. Ahmed Hamed Ashry Kifah Tower – Dammam Khubar Highway opposite Chamber of Commerce Dammam, Eastern Province 31472 SAUDI ARABIA 1 Ain Shams University is accredited by the Supreme Council of Universities (Egypt)

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