CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

APT - BASIC NAVIGATION

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

THE BDO AUDIT APPROACH

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

MATERIALITY AND SCOPING IN FINANCIAL STATEMENT AREAS

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 24 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

FINANCIAL STATEMENT AREAS (FSAS) AND ASSERTIONS

30

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 24 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

CYCLES

30

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

FINANCIAL REPORTING CLOSE PROCESS (FRCP)

35

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

IDENTIFY AND ASSESS RISK - PART I

50

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

IDENTIFY AND ASSESS RISK - PART II

45

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 24 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

IDENTIFY AND ASSESS RISK - PART III

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 29 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

PERFORMING A PRELIMINARY ANALYTICAL REVIEW

25

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 29 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

THE BASICS OF ITGCS

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

SUBSTANTIVE ANALYTICAL PROCEDURES (SAPS)

75

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 29 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

APT - CLONING

25

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 24 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

ENGAGEMENT QUALITY CONTROL REVIEWS

30

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 29 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

PROFESSIONAL SCEPTICISM - PART I

50

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 29 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

PROFESSIONAL SCEPTICISM - PART II

50

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 30 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

APT - RETRIEVE AND ROLL FORWARD

50

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

ATTENDING PHYSICAL INVENTORY COUNTS

40

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

AUDITING ESTIMATES

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

AUDITING GOING CONCERN

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

AUDITING JOURNAL ENTRIES

45

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

CONSIDERATION OF LAWS AND REGULATIONS

60

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

THE AUDIT OF RELATED PARTIES

45

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

CONTROL BASICS

40

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

EVALUATING MISSTATEMENTS BASED ON MATERIALITY

35

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

EFFECTIVE ENGAGEMENT TEAM DISCUSSIONS

45

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

FILE COMPLETION AND CLOSE DOWN PROCEDURES

40

Minutes by field of study

Audit & assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

CERTIFICATE OF COMPLETION

This certificate is presented to

Gabriela Naomi Manalu from BDO Indonesia

For successfully completing a professional development course

INTRODUCTION TO INFORMATION SYSTEMS

50

Minutes by field of study

IS Assurance

Instructional delivery method: eLearning

Date: 31 May 2017

Brussels Worldwide Services BVBA

Service provision within the international BDO network of independent member firms (‘the BDO network’) is coordinated by

Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels

Worldwide Services BVBA and/or the member firms of the BDO network.

BDO is the brand name for the BDO network and for each of the BDO member firms.

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