ACCOUNTANT CERTIFICATE

The below named hereby certifies that at the date of this certificate:

FULL NAME OF PERSON ADDRESS OF PERSON has (mark whichever box is applicable):

net assets (including net assets of any company or trust controlled by the person) of at least

AUD$2.5 million

a gross income (including gross income of any company or trust controlled by the person) for

each of the last 2 financial years of at least AUD$250,000

FULL NAME OF ACCOUNTANT POST-NOMINAL QUALIFICATION ADDRESS OF ACCOUNTANT ACCOUNTANT SIGNS HERE By signing the signatory also certifies that he/she is a qualified accountant as noted DATE SIGNED / / Note: This certificate must be completed and signed by a qualified accountant being a person covered by a declaration by ASIC in force under section 88B(2) of the Corporations Act 2001. ASIC has declared that a qualified accountant includes any of the following: (a) A member of CPA Australia who is entitled to use the post-nominals ‘CPA’ or ‘FCPA’, is subject to CPA Australia’s continuing professional education requirements, and at or about the time of the member’s most recent renewal of membership, has confirmed in writing to CPA Australia that he or she complies with the body’s continuing professional education requirements. (b) A member of Chartered Australia and New Zealand who is entitled to use the post-nominals ‘CA’, ‘ACA’ or ‘FCA’, is subject to Chartered Accountants Australia and New Zealand’s continuing professional education requirements, and at or about the time of the member’s most recent renewal of membership, has confirmed in writing to Chartered Accountants Australia and New Zealand that he or she complies with the body’s continuing professional education requirements. (c) A member of the Institute of Public Accountants who is entitled to use the post-nominals ‘AIPA’, ‘MIPA’ or ‘FIPA’, is subject to the Institute of Public Accountants’ continuing professional education requirements, and who at or about the time of the member’s most recent renewal of membership, has confirmed in writing to the Institute of Public Accountants that he or she complies with the body’s continuing professional education requirements. (d) A member of an eligible foreign professional body who has at least 3 years experience in or auditing and provides the certificate for the purposes of section 708(8)(c) or 761G(7)(c) of the Corporations Act to a person resident in the same country (being a country other than Australia) as that member.1

1 ‘Eligible foreign professional body’ means each of the following: (a) American Institute of Certified Public Accountants; (b) Association of Chartered Certified Accountants (United Kingdom); (c) Canadian Institute of Chartered Accountants; (d) The Institute of Chartered Accountants in England and Wales; (e) The Institute of Chartered Accountants in Ireland; (f) The Institute of Chartered Accountants of Scotland.

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