tMRahman Rahman HuqChartered Accountants9 Mohakhali C/A (1 1th & 1 2th Floors)Dhaka 1212Bangladesh

Telephone +BB0 (2) 988 6450-2Fax +880 (2) 988 6449Email kpmg-rrh@citech-bd.comlnternet www.kpmg.comibd

To Whom [t May Concern

This is to certify that Mr. Abuzer Ghaffari, son of Mr. M. Tariq Sabir, worked with Rahman Rahman Huq,Chartered Accountants, a member firm of KPMG International, from 17 March 2008 to 16 March 2012 as

an Assistant-Audit and Advisory Services and from 17 March 2012 to 15 June 2012 as a Senior Supervisor-Audit and Advisory Services. During his employment, he has proved to be competent, conscientious and

hardworking employee, capable of working under pressure. Some of his major experiences were as follows:

Statutory/external audit:

During his tenure at Rahman Rahman Huq, he participated, either as team member and/or as Audit-in-charge, in audits of both local statutory financial statements prepared under Bangladesh Financial ReportingStandards (BFRSs) and Group Reporting Packages prepared under International Financial ReportingStandards (IFRSs). The following are the major organizations where he gained the above experience:

o Renata Ltdo Emirates Cement Co. Ltdo Emirates Power Co. Ltd. Asian Paints Ltdr Dhakarea Ltd (DEPZ). Marico Bangladesh Ltdo ACI Ltdo Multi Modern Apparels Ltd.o Eastern Bank Ltdo Janata Bank I.tdo Prime Bank Ltdo IDLC Finance Ltdo Industrial Promotion Development Corporationo G4S Security Services Bangladesh (P) Ltdo Jivita Bangladesh

ICDDR,Bo The Arannayk Foundation. Bangladesh Red Crescent Societyo Action on Disability and Developmentr Partners in Population and Development (PPD). Graphics People Ltd.. Software People Ltd.o EAC Industrial Ingredients BD (P) Ltd.o GE Medical Services BD (P) Ltdo Degremonto SMCo Paxar BD Ltd.r GE International Inc.. Aga Khan Education Services, Bangladesh

Rahman Rahman HuqChartered Accountants

Such audits were also conducted in accordance with KPMG Audit

International Standards on Auditing (ISAs).

He attended numerous routine training sessions on BFRSs/IFRSs,

BSAs/ISAs, Bank Companies Act 1991, Bangladesh Bank's rules &Paper based Audit (TPA) and training on e-audit'

Methodology which is based on

KPMG Audit MethodologY and

regulations, Taxation, Transitional

I found Mr. Abu zer Ghaffari to have strong communication skills, being able to interact with clients at a

senior level. He is a self motivated person und b.u., a good moral character. I believe he will prove to be a

useful resource to any subsequent employer. I wish him every success in life.

Partner

Dhaka, 13 June 2012

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