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
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