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The Asia Pacific College Junior Philippine Institute of Accountants awards this

Certificate of
Recognition
to

Charrevie M. Tingson
For his exemplary academic performance as being the 5th best JPIAn among all first year
students.
Given this 18th day of April 2015 at Multi-Purpose Hall 1, Asia Pacific College, Magallaes,
Makati City.

OSLER T. AQUINO
Adviser, APC-JPIA