IF INSTITUTE OF FINANCIAL ACCOUNTANTS. A MEMBER OFYHE IPA GROUP Practising Certificate In accordance with the Articles of A550ciation, Bye-laws and the Codes of Ethic5 and Best Practice of the Institute of Financial Accountants. This is to certify that lain Mclntyre Macrae FFA FTA is qualified to engage in public practice as an IFA Financial Accountant for the period Membership number.. 161474 Certificate number.. 11228 I lonuary 2026. 31 December 2026 Andrew Conwav Chief Executive Officer Institute of Financial Accountants Member of the IPA Group ww.tfa.Qfg.uk Int¢rrtation41 tsf Accounthts .s.prè4. ry914Th J X... 93W•?3 1.4rnIlpl brfGjJf3nte eTr.bersh p tn 2lithAntA* IhAt thi% 1% a oenuine DaDei
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