CUSTOMER NAME: Mr Zeeshan Haider 21 February 2011

REF: 1981842

PROVISIONAL EXAM CONVERSION NOTICE

We trust you are aware ACCA has introduced a new suite of awards called Foundations in Accountancy, which includes a revised
CAT Qualification. We are now writing to inform you about the options available to you and the conversion arrangements we will
implement with the introduction of Foundations in Accountancy, which will be first examined in December 2011.

We will convert you either to the ACCA Qualification register or Foundations in Accountancy register in August 2011. However,
to give you an idea of how the current CAT exams convert to the new Foundations in Accountancy syllabus, we have listed below
your provisional conversion details based on the exams/exemptions you have completed to date.

CURRENT QUALIFICATION PAPERS STATUS NEW QUALIFICATION PAPERS STATUS

T1 Recording Financial Transactions CBE Pass FA1 Recording Financial Transactions Conv. CBE Pass
T2 Information for Management CBE Pass MA1 Management Information Conv. CBE Pass
T3 Maintaining Financial Records CBE Pass FA2 Maintaining Financial Records Conv. CBE Pass
T4 Accounting for Costs CBE Pass MA2 Managing Costs and Finance Conv. CBE Pass
T5 Managing People and Systems To Be Attempted FAB Accountant in Business To Be Attempted
T6 Drafting Financial Statements Pass FFA Financial Accounting Conv. Pass
T7 Planning, Control & Performance Mgt To Be Attempted FMA Management Accounting To Be Attempted
T8 Implementing Audit Procedures To Be Attempted FAU Foundations in Audit To Be Attempted
T9 Preparing Taxation Computations To Be Attempted FTX Foundations in Taxation To Be Attempted
To Be Attempted FFM Foundations in Financial
T10 Managing Finances To Be Attempted
Management

We note from your student records that you have indicated that you would like to be automatically transferred to the ACCA
Qualification when you finish your CAT exams.

Due to the introduction of Foundations in Accountancy, you will be eligible to transfer over to the ACCA Qualification after
completion of FAB, FMA and FFA and without having to complete the CAT options papers. Please note you will still need to
complete the options papers and one year's relevant work experience if you wish to complete the revised CAT Qualification.

In August 2011 we will automatically convert you to the Foundations in Accountancy register and you can continue to complete
exams FAB, FMA and FFA. If you still wish to transfer to the ACCA Qualification at the earliest opportunity, we will automatically
transfer you to the ACCA Qualification on completion of these exams.

However, if you would prefer to complete the CAT Qualification, please let us know by 31 July 2011. If we do not hear from you,
we will automatically transfer you over to the ACCA Qualification as soon as you become eligible to do so after completing FAB,
FFA and FMA.

In order to advise us that you do not wish to transfer to the ACCA Qualification please access your myACCA page and under the
"Conversion Transfer Option" tab on the menu on the right of the page, you will be asked to opt out of being transferred to the
ACCA Qualification.

Please visit our website at www.accaglobal.com/fiatransitional for further details.

We would like to take this opportunity to reassure you that as a current CAT student, you will not be disadvantaged in the
conversion from the current CAT Qualification to the revised CAT Qualification within Foundations in Accountancy. Please contact
ACCA Connect - our customer services contact centre - by email at students@accaglobal.com or telephone +44 (0) 141 582
2000 if you have any queries.