{"id":2826,"date":"2024-01-15T07:58:57","date_gmt":"2024-01-15T04:58:57","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?page_id=2826"},"modified":"2025-08-03T09:58:42","modified_gmt":"2025-08-03T06:58:42","slug":"graduates-of-the-department-of-accounting-studies","status":"publish","type":"page","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?page_id=2826","title":{"rendered":"Graduates of the Department of Accounting Studies(Chartered accountant)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; css=&#8221;.vc_custom_1754204307446{background-color: #CFCDC8 !important;border-radius: 3px !important;}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px; font-family: 'Times New Roman';\"><strong>\n<table id=\"tablepress-17\" class=\"tablepress tablepress-id-17\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">student's name<\/th><th class=\"column-3\">Specialization<\/th><th class=\"column-4\">college<\/th><th class=\"column-5\">department<\/th><th class=\"column-6\">Nationality<\/th><th class=\"column-7\">sex<\/th><th class=\"column-8\">average<\/th><th class=\"column-9\">Graduation Year<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">Muwaffaq Abdul Hussain Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.95<\/td><td class=\"column-9\">2002\/2001<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">Ali Farhan Dakhil<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.15<\/td><td class=\"column-9\">2002\/2001<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">Alaa Hatem Kazem Mahmoud<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.615<\/td><td class=\"column-9\">2002\/2001<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">Atared Saad Jabr<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">70.12<\/td><td class=\"column-9\">2002\/2001<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">Muhammad Jassim Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.22<\/td><td class=\"column-9\">2003\/2002<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">Alaa Yasser Hussein<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.58<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">7<\/td><td class=\"column-2\">Latef Ali Kader<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.46<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">8<\/td><td class=\"column-2\">Zahraa Yassin Hilal<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.8<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">9<\/td><td class=\"column-2\">Essam Hamid dakhel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.14<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">10<\/td><td class=\"column-2\">Manal Abdul Hadi Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.44<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">11<\/td><td class=\"column-2\">Salah Nouri Khalaf<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.07<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">12<\/td><td class=\"column-2\">Thamer Muhammed Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">71.25<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">13<\/td><td class=\"column-2\">Iyad Rashid Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">70.41<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">14<\/td><td class=\"column-2\">maeda Fakhri jomaa<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">70.3<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">15<\/td><td class=\"column-2\">sabah saed majeed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.14<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">16<\/td><td class=\"column-2\">Warqa Khaled Abdul Jabbar<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.14<\/td><td class=\"column-9\">2004\/2003<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">17<\/td><td class=\"column-2\">Wasfi Obaid Musa<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.46<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">18<\/td><td class=\"column-2\">Khawla Hussein Hamdan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.39<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">19<\/td><td class=\"column-2\">Bushra Abdul Wahab Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">81.44<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">20<\/td><td class=\"column-2\">Haitham Ibrahim Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.206<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">21<\/td><td class=\"column-2\">Saeed Muhammed Salman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.07<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">22<\/td><td class=\"column-2\">Nadia Taleb Salman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">84.77<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">23<\/td><td class=\"column-2\">Nidal Abdel-Zahra Mardaw<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">71.14<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">24<\/td><td class=\"column-2\">Nidal Raouf Ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">72.82<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">25<\/td><td class=\"column-2\">Nidal Shehit daher<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">70.33<\/td><td class=\"column-9\">2005\/2004<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">26<\/td><td class=\"column-2\">Elham Atta Hotout<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.918<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">27<\/td><td class=\"column-2\">Muhammed Hassan Khedr<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.57<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-1\">28<\/td><td class=\"column-2\">Zina Belhad Raouf<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.78<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-1\">29<\/td><td class=\"column-2\">Star Jabbar Khalawi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.66<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-1\">30<\/td><td class=\"column-2\">Nada Taher Salman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.16<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-1\">31<\/td><td class=\"column-2\">Hafsa Mohamed Fakhry<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">80.98<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-1\">32<\/td><td class=\"column-2\">Jabbar Muhammad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.05<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-1\">33<\/td><td class=\"column-2\">basher ghani otrah<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.86<\/td><td class=\"column-9\">2006\/2005<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-1\">34<\/td><td class=\"column-2\">Ammar Essam Abdel Rahman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">86.798<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-1\">35<\/td><td class=\"column-2\">Asif Mohsen Younes<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.61<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-1\">36<\/td><td class=\"column-2\">Alaa Mustafa Abdel Qader<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.26<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-38\">\n\t<td class=\"column-1\">37<\/td><td class=\"column-2\">Khaled Juma Hamza<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.46<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-39\">\n\t<td class=\"column-1\">38<\/td><td class=\"column-2\">Manal Sabry Hashem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.64<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-40\">\n\t<td class=\"column-1\">39<\/td><td class=\"column-2\">basem Hadi Hassan Salman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">71.037<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-41\">\n\t<td class=\"column-1\">40<\/td><td class=\"column-2\">Razan Samaan Abdel-Ahad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.2<\/td><td class=\"column-9\">2007\/2006<\/td>\n<\/tr>\n<tr class=\"row-42\">\n\t<td class=\"column-1\">41<\/td><td class=\"column-2\">Akram Karim Nehme<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.84<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-43\">\n\t<td class=\"column-1\">42<\/td><td class=\"column-2\">Sahar Qamandar Muhammad Baqer<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">70.606<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-44\">\n\t<td class=\"column-1\">43<\/td><td class=\"column-2\">Walaa Abdul Jabbar Abdul Latif<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.153<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-45\">\n\t<td class=\"column-1\">44<\/td><td class=\"column-2\">Lida Sarkis Kegam<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">85.35<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-46\">\n\t<td class=\"column-1\">45<\/td><td class=\"column-2\">Afaf Abbas Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.82<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-47\">\n\t<td class=\"column-1\">46<\/td><td class=\"column-2\">basma Qais Shehab<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.9<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-48\">\n\t<td class=\"column-1\">47<\/td><td class=\"column-2\">Ahmed Mohamed Ali Ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.16<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-49\">\n\t<td class=\"column-1\">48<\/td><td class=\"column-2\">Muhammad Walid Abdulaziz<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.36<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-50\">\n\t<td class=\"column-1\">49<\/td><td class=\"column-2\">Ali Kazem Hussein Jabbar<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.22<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-51\">\n\t<td class=\"column-1\">50<\/td><td class=\"column-2\">Haseeb Kazem Jawed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.41<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-52\">\n\t<td class=\"column-1\">51<\/td><td class=\"column-2\">Khader Bari Freeh<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.87<\/td><td class=\"column-9\">2008\/2007<\/td>\n<\/tr>\n<tr class=\"row-53\">\n\t<td class=\"column-1\">52<\/td><td class=\"column-2\">Asaad Muhammad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.08<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-54\">\n\t<td class=\"column-1\">53<\/td><td class=\"column-2\">Asaad Munshed Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.61<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-55\">\n\t<td class=\"column-1\">54<\/td><td class=\"column-2\">Asaad Ghani Jihad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.28<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-56\">\n\t<td class=\"column-1\">55<\/td><td class=\"column-2\">Ali Naeem Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.49<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-57\">\n\t<td class=\"column-1\">56<\/td><td class=\"column-2\">Muhammad Mahmoud Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.16<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-58\">\n\t<td class=\"column-1\">57<\/td><td class=\"column-2\">Abeer Ehsan Hani<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.64<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-59\">\n\t<td class=\"column-1\">58<\/td><td class=\"column-2\">Abdul Wahab Abdul Razzaq Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.12<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-60\">\n\t<td class=\"column-1\">59<\/td><td class=\"column-2\">Samira Hafez Saleh<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.74<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-61\">\n\t<td class=\"column-1\">60<\/td><td class=\"column-2\">Nada Asaad Ismail<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.68<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-62\">\n\t<td class=\"column-1\">61<\/td><td class=\"column-2\">Abdul Karim Khalaf Sodi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.43<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-63\">\n\t<td class=\"column-1\">62<\/td><td class=\"column-2\">Lamia Mazhar Ghalib<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.99<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-64\">\n\t<td class=\"column-1\">63<\/td><td class=\"column-2\">Vian Abdul Rahman Yassin<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.4<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-65\">\n\t<td class=\"column-1\">64<\/td><td class=\"column-2\">Nazim Shaalan Jabbar<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.48<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-66\">\n\t<td class=\"column-1\">65<\/td><td class=\"column-2\">najah Suhail Abdul<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.07<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-67\">\n\t<td class=\"column-1\">66<\/td><td class=\"column-2\">Ali Naji Said<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83<\/td><td class=\"column-9\">2009\/2008<\/td>\n<\/tr>\n<tr class=\"row-68\">\n\t<td class=\"column-1\">67<\/td><td class=\"column-2\">azea Ibrahim azez<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.19<\/td><td class=\"column-9\">2010\/2009<\/td>\n<\/tr>\n<tr class=\"row-69\">\n\t<td class=\"column-1\">68<\/td><td class=\"column-2\">Israa Jabal Abd Ghafel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.5<\/td><td class=\"column-9\">2010\/2009<\/td>\n<\/tr>\n<tr class=\"row-70\">\n\t<td class=\"column-1\">69<\/td><td class=\"column-2\">Aliaa Jassim Muhammad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.08<\/td><td class=\"column-9\">2010\/2009<\/td>\n<\/tr>\n<tr class=\"row-71\">\n\t<td class=\"column-1\">70<\/td><td class=\"column-2\">Salem Awad Hadi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-72\">\n\t<td class=\"column-1\">71<\/td><td class=\"column-2\">Ali Abbas Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.25<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-73\">\n\t<td class=\"column-1\">72<\/td><td class=\"column-2\">Saadi Frei Schneider<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.86<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-74\">\n\t<td class=\"column-1\">73<\/td><td class=\"column-2\">Fouad Abdul Mohsen Obada<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.42<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-75\">\n\t<td class=\"column-1\">74<\/td><td class=\"column-2\">taghreed Najeeb Yahya<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.42<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-76\">\n\t<td class=\"column-1\">75<\/td><td class=\"column-2\">Qassem Raheef Mureibet<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.21<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-77\">\n\t<td class=\"column-1\">76<\/td><td class=\"column-2\">Ashti Othman Khurshid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">79.23<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-78\">\n\t<td class=\"column-1\">77<\/td><td class=\"column-2\">Arjuan Mohsen Saeed Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.019<\/td><td class=\"column-9\">2011\/2010<\/td>\n<\/tr>\n<tr class=\"row-79\">\n\t<td class=\"column-1\">78<\/td><td class=\"column-2\">Emad Mohamed Farhan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.94<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-80\">\n\t<td class=\"column-1\">79<\/td><td class=\"column-2\">Qahtan Abdullah Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.02<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-81\">\n\t<td class=\"column-1\">80<\/td><td class=\"column-2\">Samira Ismail Moussa<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.15<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-82\">\n\t<td class=\"column-1\">81<\/td><td class=\"column-2\">Ali Murdad Khadada<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">66.8<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-83\">\n\t<td class=\"column-1\">82<\/td><td class=\"column-2\">Qahtan Tariq Youssef<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.89<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-84\">\n\t<td class=\"column-1\">83<\/td><td class=\"column-2\">Muhammad Amin Abdul Rahman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">71.908<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-85\">\n\t<td class=\"column-1\">84<\/td><td class=\"column-2\">Amal Mahmoud Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.45<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-86\">\n\t<td class=\"column-1\">85<\/td><td class=\"column-2\">Aseel Jabbar Amber<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">83.836<\/td><td class=\"column-9\">2012\/2011<\/td>\n<\/tr>\n<tr class=\"row-87\">\n\t<td class=\"column-1\">86<\/td><td class=\"column-2\">Emad Rasen Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.136<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-88\">\n\t<td class=\"column-1\">87<\/td><td class=\"column-2\">Zainab Abdel-Daem Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">81.449<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-89\">\n\t<td class=\"column-1\">88<\/td><td class=\"column-2\">Esraa Kazem Obaid Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.214<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-90\">\n\t<td class=\"column-1\">89<\/td><td class=\"column-2\">Abdul Karim Muhammad Salman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.092<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-91\">\n\t<td class=\"column-1\">90<\/td><td class=\"column-2\">Emad Abdul Hassan Jiyad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.051<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-92\">\n\t<td class=\"column-1\">91<\/td><td class=\"column-2\">Khamael Ibrahim Shaker Mahmoud<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.602<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-93\">\n\t<td class=\"column-1\">92<\/td><td class=\"column-2\">Ahmed Abdel-Mahdi naema<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">71.402<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-94\">\n\t<td class=\"column-1\">93<\/td><td class=\"column-2\">Hana Abdullah Muhammad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.592<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-95\">\n\t<td class=\"column-1\">94<\/td><td class=\"column-2\">Furat Laftah Majid Shanawa<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.714<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-96\">\n\t<td class=\"column-1\">95<\/td><td class=\"column-2\">Diaa Zamil Khudair<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.898<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-97\">\n\t<td class=\"column-1\">96<\/td><td class=\"column-2\">Ali Abdel Hussein Raji Awad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.418<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-98\">\n\t<td class=\"column-1\">97<\/td><td class=\"column-2\">Ali Karim Hussein Daher<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.28<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-99\">\n\t<td class=\"column-1\">98<\/td><td class=\"column-2\">yousef Dolab yousef<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.061<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-100\">\n\t<td class=\"column-1\">99<\/td><td class=\"column-2\">Muhammad Abdul Jalil Abbas<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.05<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-101\">\n\t<td class=\"column-1\">100<\/td><td class=\"column-2\">Hussein Ali Mohsen<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.571<\/td><td class=\"column-9\">2013\/2012<\/td>\n<\/tr>\n<tr class=\"row-102\">\n\t<td class=\"column-1\">101<\/td><td class=\"column-2\">Saddam Katie Hashem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">71.05<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-103\">\n\t<td class=\"column-1\">102<\/td><td class=\"column-2\">Ali Hamid Naim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.694<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-104\">\n\t<td class=\"column-1\">103<\/td><td class=\"column-2\">Atheer Adnan Youssef<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.612<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-105\">\n\t<td class=\"column-1\">104<\/td><td class=\"column-2\">Shaimaa Abbas Hoerf<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">83.51<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-106\">\n\t<td class=\"column-1\">105<\/td><td class=\"column-2\">Salah Himat Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.326<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-107\">\n\t<td class=\"column-1\">106<\/td><td class=\"column-2\">Emad Amer Hussein<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.204<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-108\">\n\t<td class=\"column-1\">107<\/td><td class=\"column-2\">Lamia Mohammed Abdel Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.836<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-109\">\n\t<td class=\"column-1\">108<\/td><td class=\"column-2\">Bassem Hussein Jabbar<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.653<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-110\">\n\t<td class=\"column-1\">109<\/td><td class=\"column-2\">Makki Qassem Kaiber<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.367<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-111\">\n\t<td class=\"column-1\">110<\/td><td class=\"column-2\">Meethaq Hashem Ali eada<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.091<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-112\">\n\t<td class=\"column-1\">111<\/td><td class=\"column-2\">Shaimaa Sabah Odeh Al-Jubouri<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">87<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-113\">\n\t<td class=\"column-1\">112<\/td><td class=\"column-2\">ekram latef shker<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.479<\/td><td class=\"column-9\">2014\/2013<\/td>\n<\/tr>\n<tr class=\"row-114\">\n\t<td class=\"column-1\">113<\/td><td class=\"column-2\">Sami Jabbar Amber<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.285<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-115\">\n\t<td class=\"column-1\">114<\/td><td class=\"column-2\">rajaa Mohamed Abdel Rahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.142<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-116\">\n\t<td class=\"column-1\">115<\/td><td class=\"column-2\">Reda Nawar Kahit<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.153<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-117\">\n\t<td class=\"column-1\">116<\/td><td class=\"column-2\">Naglaa Sada Hassoun Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.71<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-118\">\n\t<td class=\"column-1\">117<\/td><td class=\"column-2\">Tariq Hamed Sarhan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.724<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-119\">\n\t<td class=\"column-1\">118<\/td><td class=\"column-2\">wathb Toma oraha<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.965<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-120\">\n\t<td class=\"column-1\">119<\/td><td class=\"column-2\">Raed Muhammad Ali Lilo<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.62<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-121\">\n\t<td class=\"column-1\">120<\/td><td class=\"column-2\">Hussein Mohsen Ali Al-Asadi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.725<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-122\">\n\t<td class=\"column-1\">121<\/td><td class=\"column-2\">Abeer Khaled Ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">82.53<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-123\">\n\t<td class=\"column-1\">122<\/td><td class=\"column-2\">Aref Almas gaaeb<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.867<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-124\">\n\t<td class=\"column-1\">123<\/td><td class=\"column-2\">Zulfiqar Muhammad Falih<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-125\">\n\t<td class=\"column-1\">124<\/td><td class=\"column-2\">Asaad Khalil Lazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.173<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-126\">\n\t<td class=\"column-1\">125<\/td><td class=\"column-2\">Kamal Nomas Tina<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.857<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-127\">\n\t<td class=\"column-1\">126<\/td><td class=\"column-2\">Salima Aidan Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.826<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-128\">\n\t<td class=\"column-1\">127<\/td><td class=\"column-2\">Fatima Faza Haddab<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.357<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-129\">\n\t<td class=\"column-1\">128<\/td><td class=\"column-2\">Nawar Muhammad Munir Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.908<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-130\">\n\t<td class=\"column-1\">129<\/td><td class=\"column-2\">Huda Khalil Ibrahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">81.357<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-131\">\n\t<td class=\"column-1\">130<\/td><td class=\"column-2\">Adel Hamid Sankour<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.408<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-132\">\n\t<td class=\"column-1\">131<\/td><td class=\"column-2\">Emad Abdel Reda Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.265<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-133\">\n\t<td class=\"column-1\">132<\/td><td class=\"column-2\">Lamia Fadel Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">83.581<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-134\">\n\t<td class=\"column-1\">133<\/td><td class=\"column-2\">Laith Jawad Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.826<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-135\">\n\t<td class=\"column-1\">134<\/td><td class=\"column-2\">Abdel Karim Mahmoud Mohamed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.857<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-136\">\n\t<td class=\"column-1\">135<\/td><td class=\"column-2\">Muhammad Jassim Ali Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.255<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-137\">\n\t<td class=\"column-1\">136<\/td><td class=\"column-2\">Haider Sabah Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.53<\/td><td class=\"column-9\">2015\/2014<\/td>\n<\/tr>\n<tr class=\"row-138\">\n\t<td class=\"column-1\">137<\/td><td class=\"column-2\">Khaled Sabah Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.397<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-139\">\n\t<td class=\"column-1\">138<\/td><td class=\"column-2\">hasan jodah Shehan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.367<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-140\">\n\t<td class=\"column-1\">139<\/td><td class=\"column-2\">Saba Ghazi Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.011<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-141\">\n\t<td class=\"column-1\">140<\/td><td class=\"column-2\">Imad Aris Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.867<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-142\">\n\t<td class=\"column-1\">141<\/td><td class=\"column-2\">Shorouq Ismail Hamed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">74.724<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-143\">\n\t<td class=\"column-1\">142<\/td><td class=\"column-2\">Wissam Sadiq Hanoun<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.48<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-144\">\n\t<td class=\"column-1\">143<\/td><td class=\"column-2\">Jamil Thajib Yusuf<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.735<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-145\">\n\t<td class=\"column-1\">144<\/td><td class=\"column-2\">Hana Awwad Hussein<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">81.429<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-146\">\n\t<td class=\"column-1\">145<\/td><td class=\"column-2\">Uday Jawad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.071<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-147\">\n\t<td class=\"column-1\">146<\/td><td class=\"column-2\">Ahmed uarab Abdel Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.704<\/td><td class=\"column-9\">2016\/2015<\/td>\n<\/tr>\n<tr class=\"row-148\">\n\t<td class=\"column-1\">147<\/td><td class=\"column-2\">Hisham Riad Abdul Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.194<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-149\">\n\t<td class=\"column-1\">148<\/td><td class=\"column-2\">Zaid Sharif Haddab<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.898<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-150\">\n\t<td class=\"column-1\">149<\/td><td class=\"column-2\">jamelah Muhammed Hussain<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">79.135<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-151\">\n\t<td class=\"column-1\">150<\/td><td class=\"column-2\">Mohamed Hassan Abdul Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.408<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-152\">\n\t<td class=\"column-1\">151<\/td><td class=\"column-2\">Bilal Mustafa Abde<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.928<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-153\">\n\t<td class=\"column-1\">152<\/td><td class=\"column-2\">Abbas Ali Hussein<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.878<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-154\">\n\t<td class=\"column-1\">153<\/td><td class=\"column-2\">methaq Hadi Hashem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.448<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-155\">\n\t<td class=\"column-1\">154<\/td><td class=\"column-2\">waad Hadi Abed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">84.286<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-156\">\n\t<td class=\"column-1\">155<\/td><td class=\"column-2\">Hala Khaled Saleh<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">82.704<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-157\">\n\t<td class=\"column-1\">156<\/td><td class=\"column-2\">Ahmed Nofal Odeh<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.153<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-158\">\n\t<td class=\"column-1\">157<\/td><td class=\"column-2\">Sajid Mohamed Abdel Sayed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.592<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-159\">\n\t<td class=\"column-1\">158<\/td><td class=\"column-2\">Qusai Jadaan Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.439<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-160\">\n\t<td class=\"column-1\">159<\/td><td class=\"column-2\">Shaima Mahdi Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.755<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-161\">\n\t<td class=\"column-1\">160<\/td><td class=\"column-2\">Ali Khudair Samir<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.949<\/td><td class=\"column-9\">2017\/2016<\/td>\n<\/tr>\n<tr class=\"row-162\">\n\t<td class=\"column-1\">161<\/td><td class=\"column-2\">Thamer Qassem Dawood<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.612<\/td><td class=\"column-9\">2018\/2017<\/td>\n<\/tr>\n<tr class=\"row-163\">\n\t<td class=\"column-1\">162<\/td><td class=\"column-2\">Nizar Shaker Creedy<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.724<\/td><td class=\"column-9\">2018\/2017<\/td>\n<\/tr>\n<tr class=\"row-164\">\n\t<td class=\"column-1\">163<\/td><td class=\"column-2\">Amal Abdul Jabbar Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.541<\/td><td class=\"column-9\">2018\/2017<\/td>\n<\/tr>\n<tr class=\"row-165\">\n\t<td class=\"column-1\">164<\/td><td class=\"column-2\">Eban Mohammed Mohammed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.367<\/td><td class=\"column-9\">2018\/2017<\/td>\n<\/tr>\n<tr class=\"row-166\">\n\t<td class=\"column-1\">165<\/td><td class=\"column-2\">mohamed mohesen abd alredah<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">80.929<\/td><td class=\"column-9\">2018\/2017<\/td>\n<\/tr>\n<tr class=\"row-167\">\n\t<td class=\"column-1\">166<\/td><td class=\"column-2\">Caesar Ghazi Zgheir<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">90.112<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-168\">\n\t<td class=\"column-1\">167<\/td><td class=\"column-2\">Hanan Abdul Amir Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">79.327<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-169\">\n\t<td class=\"column-1\">168<\/td><td class=\"column-2\">Hazem Ali Mutair<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-170\">\n\t<td class=\"column-1\">169<\/td><td class=\"column-2\">Haider Adel Abbas<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.204<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-171\">\n\t<td class=\"column-1\">170<\/td><td class=\"column-2\">Muhammad Falah Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.775<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-172\">\n\t<td class=\"column-1\">171<\/td><td class=\"column-2\">Razak Sadiq Razak<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.826<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-173\">\n\t<td class=\"column-1\">172<\/td><td class=\"column-2\">Hamid Khalifa Sayer<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.898<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-174\">\n\t<td class=\"column-1\">173<\/td><td class=\"column-2\">Rasha odah lefta<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.908<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-175\">\n\t<td class=\"column-1\">174<\/td><td class=\"column-2\">Amal Marza Sakhil<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.173<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-176\">\n\t<td class=\"column-1\">175<\/td><td class=\"column-2\">Ahmed Hatem Abdel Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.837<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-177\">\n\t<td class=\"column-1\">176<\/td><td class=\"column-2\">Jamal Naji Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.214<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-178\">\n\t<td class=\"column-1\">177<\/td><td class=\"column-2\">Hussein Qasim Amin<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.561<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-179\">\n\t<td class=\"column-1\">178<\/td><td class=\"column-2\">Aseel Attia Obaid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">82.857<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-180\">\n\t<td class=\"column-1\">179<\/td><td class=\"column-2\">Nizar Maan Abdul Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.01<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-181\">\n\t<td class=\"column-1\">180<\/td><td class=\"column-2\">Karrar Jassem Najm<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.367<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-182\">\n\t<td class=\"column-1\">181<\/td><td class=\"column-2\">Ammar Khalil Ibrahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.061<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-183\">\n\t<td class=\"column-1\">182<\/td><td class=\"column-2\">Safa Ibrahim Attia<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.071<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-184\">\n\t<td class=\"column-1\">183<\/td><td class=\"column-2\">Ahmed Abdul Sattar Hamid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">72.449<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-185\">\n\t<td class=\"column-1\">184<\/td><td class=\"column-2\">Sameer Mubarak Mirza<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.576<\/td><td class=\"column-9\">2019\/2018<\/td>\n<\/tr>\n<tr class=\"row-186\">\n\t<td class=\"column-1\">185<\/td><td class=\"column-2\">wesam naser hkaleel abood<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.378<\/td><td class=\"column-9\">2020\/2019<\/td>\n<\/tr>\n<tr class=\"row-187\">\n\t<td class=\"column-1\">186<\/td><td class=\"column-2\">Walid Hamed Atshan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.745<\/td><td class=\"column-9\">2020\/2019<\/td>\n<\/tr>\n<tr class=\"row-188\">\n\t<td class=\"column-1\">187<\/td><td class=\"column-2\">Monther Radwan Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.949<\/td><td class=\"column-9\">2020\/2019<\/td>\n<\/tr>\n<tr class=\"row-189\">\n\t<td class=\"column-1\">188<\/td><td class=\"column-2\">Azhar Mohamed Abdel Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.439<\/td><td class=\"column-9\">2020\/2019<\/td>\n<\/tr>\n<tr class=\"row-190\">\n\t<td class=\"column-1\">189<\/td><td class=\"column-2\">Faleh Majed Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.24<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-191\">\n\t<td class=\"column-1\">190<\/td><td class=\"column-2\">Amer Dayikh Obaid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.5<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-192\">\n\t<td class=\"column-1\">191<\/td><td class=\"column-2\">Hassan Mohamed Farid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.448<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-193\">\n\t<td class=\"column-1\">192<\/td><td class=\"column-2\">Osama Tariq Abbas<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.27<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-194\">\n\t<td class=\"column-1\">193<\/td><td class=\"column-2\">Qasim Glubb monshed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.64<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-195\">\n\t<td class=\"column-1\">194<\/td><td class=\"column-2\">Ragheb Fakhry Attia<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.28<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-196\">\n\t<td class=\"column-1\">195<\/td><td class=\"column-2\">Amal Hamid Rashid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">83.32<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-197\">\n\t<td class=\"column-1\">196<\/td><td class=\"column-2\">Ahmed Jassem Globe<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.94<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-198\">\n\t<td class=\"column-1\">197<\/td><td class=\"column-2\">Ehab Abdel Wahab Hajem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">84.133<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-199\">\n\t<td class=\"column-1\">198<\/td><td class=\"column-2\">Mostafa Kamel Karim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">85.143<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-200\">\n\t<td class=\"column-1\">199<\/td><td class=\"column-2\">Ahmed Abdul Amir Mahmoud<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.316<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-201\">\n\t<td class=\"column-1\">200<\/td><td class=\"column-2\">Please Ali Abdu<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.367<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-202\">\n\t<td class=\"column-1\">201<\/td><td class=\"column-2\">Abdul Majeed Salman Dawood<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">86.561<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-203\">\n\t<td class=\"column-1\">202<\/td><td class=\"column-2\">Ahmed Abdel Hussein Magdy<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.133<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-204\">\n\t<td class=\"column-1\">203<\/td><td class=\"column-2\">Muhannad Talib Razouqi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.888<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-205\">\n\t<td class=\"column-1\">204<\/td><td class=\"column-2\">Raghad Rashid Bejay<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">79.2<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-206\">\n\t<td class=\"column-1\">205<\/td><td class=\"column-2\">thear Kamel Hamid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">74.78<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-207\">\n\t<td class=\"column-1\">206<\/td><td class=\"column-2\">Rasha Abdul Hassan Talib<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.67<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-208\">\n\t<td class=\"column-1\">207<\/td><td class=\"column-2\">Mutlaq Hamad Mohammed Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.35<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-209\">\n\t<td class=\"column-1\">208<\/td><td class=\"column-2\">Khalil Hadi Abdoun<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.724<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-210\">\n\t<td class=\"column-1\">209<\/td><td class=\"column-2\">Haider Amer Diab Obaid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.89<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-211\">\n\t<td class=\"column-1\">210<\/td><td class=\"column-2\">Raed Saddam Dahsh Hillel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.42<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-212\">\n\t<td class=\"column-1\">211<\/td><td class=\"column-2\">Maher Abdul Sada Saleh<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.388<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-213\">\n\t<td class=\"column-1\">212<\/td><td class=\"column-2\">Sahar Yahya Sahib<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">83.49<\/td><td class=\"column-9\">2021\/2020<\/td>\n<\/tr>\n<tr class=\"row-214\">\n\t<td class=\"column-1\">213<\/td><td class=\"column-2\">Khaled Hamid Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.735<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-215\">\n\t<td class=\"column-1\">214<\/td><td class=\"column-2\">Ali Muhammed Khayoon<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.908<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-216\">\n\t<td class=\"column-1\">215<\/td><td class=\"column-2\">Haider Muslim Rashid<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.173<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-217\">\n\t<td class=\"column-1\">216<\/td><td class=\"column-2\">Mostafa Mohamed Ezzat<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.051<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-218\">\n\t<td class=\"column-1\">217<\/td><td class=\"column-2\">Muhammad Ali Hassan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.918<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-219\">\n\t<td class=\"column-1\">218<\/td><td class=\"column-2\">Kamel Majeed Mohsen<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.245<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-220\">\n\t<td class=\"column-1\">219<\/td><td class=\"column-2\">Ahmed Abdel-Kadhim Abdel-Abbas<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.541<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-221\">\n\t<td class=\"column-1\">220<\/td><td class=\"column-2\">Muhammad Khalil Ibrahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">85,561<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-222\">\n\t<td class=\"column-1\">221<\/td><td class=\"column-2\">Kanar Jassim Muhammad<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">79,204<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-223\">\n\t<td class=\"column-1\">222<\/td><td class=\"column-2\">Haider Hwaini Harran<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81,949<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-224\">\n\t<td class=\"column-1\">223<\/td><td class=\"column-2\">Ali Kazem Abdel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76,469<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-225\">\n\t<td class=\"column-1\">224<\/td><td class=\"column-2\">Muhammad Najm Abboud<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76,714<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-226\">\n\t<td class=\"column-1\">225<\/td><td class=\"column-2\">Jaafar Radhi Aliwi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80,245<\/td><td class=\"column-9\">2022\/2021<\/td>\n<\/tr>\n<tr class=\"row-227\">\n\t<td class=\"column-1\">226<\/td><td class=\"column-2\">Faten Kamel Hamza<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">80,724<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-228\">\n\t<td class=\"column-1\">227<\/td><td class=\"column-2\">Auf Abdul Rahman Aftan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81,398<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-229\">\n\t<td class=\"column-1\">228<\/td><td class=\"column-2\">Salah Mahdi Zahir<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76,163<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-230\">\n\t<td class=\"column-1\">229<\/td><td class=\"column-2\">Ahmed Mohamed Alwan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76,163<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-231\">\n\t<td class=\"column-1\">230<\/td><td class=\"column-2\">Jassim Saad Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81,510<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-232\">\n\t<td class=\"column-1\">231<\/td><td class=\"column-2\">Haider Nima Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81,296<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-233\">\n\t<td class=\"column-1\">232<\/td><td class=\"column-2\">Shamim Jamil Hussain<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">80.776<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-234\">\n\t<td class=\"column-1\">233<\/td><td class=\"column-2\">gufran Saleh Muslim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">81.541<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-235\">\n\t<td class=\"column-1\">234<\/td><td class=\"column-2\">Kazem Naem Mohammed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.5<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-236\">\n\t<td class=\"column-1\">235<\/td><td class=\"column-2\">Heba Abdel Fattah Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">80.898<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-237\">\n\t<td class=\"column-1\">236<\/td><td class=\"column-2\">Ahmed Mohamed Alwan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-238\">\n\t<td class=\"column-1\">237<\/td><td class=\"column-2\">Jassim Saad Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76,163<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-239\">\n\t<td class=\"column-1\">238<\/td><td class=\"column-2\">Haider Nima Kazem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81,510<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-240\">\n\t<td class=\"column-1\">239<\/td><td class=\"column-2\">Muhannad Ismail Ibrahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.551<\/td><td class=\"column-9\">2023\/2022<\/td>\n<\/tr>\n<tr class=\"row-241\">\n\t<td class=\"column-1\">240<\/td><td class=\"column-2\">Abbas Ali Saleh Mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.061<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-242\">\n\t<td class=\"column-1\">241<\/td><td class=\"column-2\">melad Hilal Bashir<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.469<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-243\">\n\t<td class=\"column-1\">242<\/td><td class=\"column-2\">Karima Jabbar Issa Ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">73.265<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-244\">\n\t<td class=\"column-1\">243<\/td><td class=\"column-2\">Nawar Bassem Majeed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">81.571<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-245\">\n\t<td class=\"column-1\">244<\/td><td class=\"column-2\">Raed Hazem Gouda<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.012<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-246\">\n\t<td class=\"column-1\">245<\/td><td class=\"column-2\">Ahmed Emad Ali<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.959<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-247\">\n\t<td class=\"column-1\">246<\/td><td class=\"column-2\">Areej Khaled Mohammed Jassim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">77.622<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-248\">\n\t<td class=\"column-1\">247<\/td><td class=\"column-2\">Ali Muhammad Nayef<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">80.133<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-249\">\n\t<td class=\"column-1\">248<\/td><td class=\"column-2\">noor hilal hussein<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.327<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-250\">\n\t<td class=\"column-1\">249<\/td><td class=\"column-2\">joneid ahmed khaleel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.847<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-251\">\n\t<td class=\"column-1\">250<\/td><td class=\"column-2\">sanaa kbash hasmoot<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">76.500<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-252\">\n\t<td class=\"column-1\">251<\/td><td class=\"column-2\">haider hassan meer<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.622<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-253\">\n\t<td class=\"column-1\">252<\/td><td class=\"column-2\">mustafa yones hameed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">83.490<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-254\">\n\t<td class=\"column-1\">253<\/td><td class=\"column-2\">hussein kareem ibrahim<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.510<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-255\">\n\t<td class=\"column-1\">254<\/td><td class=\"column-2\">muhamed taleb mohammed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.418<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-256\">\n\t<td class=\"column-1\">255<\/td><td class=\"column-2\">ahmed hamed kadhem<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">86.255<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-257\">\n\t<td class=\"column-1\">256<\/td><td class=\"column-2\">amna abaas awda<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.735<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-258\">\n\t<td class=\"column-1\">257<\/td><td class=\"column-2\">naema abd alameer<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.622<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-259\">\n\t<td class=\"column-1\">258<\/td><td class=\"column-2\">abd alkhalek easa othman<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.286<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-260\">\n\t<td class=\"column-1\">259<\/td><td class=\"column-2\">akeel shamkhi jaber<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">79.541<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-261\">\n\t<td class=\"column-1\">260<\/td><td class=\"column-2\">kareem hatem mohsen<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">84.174<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-262\">\n\t<td class=\"column-1\">261<\/td><td class=\"column-2\">ammar abd alameer abd alhussen<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">73.595<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-263\">\n\t<td class=\"column-1\">262<\/td><td class=\"column-2\">maysem salah aldeen<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">78.327<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-264\">\n\t<td class=\"column-1\">263<\/td><td class=\"column-2\">sulaiman adil esmail<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">90.102<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-265\">\n\t<td class=\"column-1\">264<\/td><td class=\"column-2\">ahmed rahem jabr<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">82.867<\/td><td class=\"column-9\">2024\/2023<\/td>\n<\/tr>\n<tr class=\"row-266\">\n\t<td class=\"column-1\">265<\/td><td class=\"column-2\">faten jasim tomaa<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">82.122<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-267\">\n\t<td class=\"column-1\">266<\/td><td class=\"column-2\">ahmed majed khudher<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.765<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-268\">\n\t<td class=\"column-1\">267<\/td><td class=\"column-2\">shehab ahmed khaled<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.357<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-269\">\n\t<td class=\"column-1\">268<\/td><td class=\"column-2\">asl ebrahem mohammed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">76.612<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-270\">\n\t<td class=\"column-1\">269<\/td><td class=\"column-2\">ahmed abbas ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.735<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-271\">\n\t<td class=\"column-1\">270<\/td><td class=\"column-2\">asel qaes mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">97.776<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-272\">\n\t<td class=\"column-1\">271<\/td><td class=\"column-2\">mohammed abosh soltan<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">77.5<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-273\">\n\t<td class=\"column-1\">272<\/td><td class=\"column-2\">oras ata allah jamel<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">84.214<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-274\">\n\t<td class=\"column-1\">273<\/td><td class=\"column-2\">ahmed yousef ahmed<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">78.459<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-275\">\n\t<td class=\"column-1\">274<\/td><td class=\"column-2\">saba mohammed hamza<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">female<\/td><td class=\"column-8\">75.704<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-276\">\n\t<td class=\"column-1\">275<\/td><td class=\"column-2\">mustafa hazem sadeq<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">75.663<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<tr class=\"row-277\">\n\t<td class=\"column-1\">276<\/td><td class=\"column-2\">ali abd al shahid mahdi<\/td><td class=\"column-3\">Chartered accountant<\/td><td class=\"column-4\">the Post-graduate Institute for Accounting and Financial Studies<\/td><td class=\"column-5\">Accounting<\/td><td class=\"column-6\">iraqi<\/td><td class=\"column-7\">male<\/td><td class=\"column-8\">84.804<\/td><td class=\"column-9\">2025\/2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- 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