Our Testimonials

Prerna Jindal

I have passed both parts and am really happy to share this with you. Since I am working 14 to 16 hrs a day, I was unsure to enrol. After multiple enquiries with friends, I joined IPFC Academy. After joining IPFC Academy, I felt that this is the place I am supposed to be and gave me confidence to proceed further.
Your sincere efforts and experience on teaching, unique attention to each student on their involvements in studies, completion of Mock tests helped to overcome the barrier and it enhanced the mind with confidence to attend the course. After a lot of thought process and your guidance and encouragement, I attended the first IMA exam that helped me to overcome exam fear. With your constant follow-up on completion of the Mock test and continuous teaching, I have passed both parts of the CMA (US) exam and qualified in Oct 2022
I feel blessed to have joined IPFC Academy and be under your guidance Mr.Sush Bala, God bless you. Would like to thank the entire IPFC Academy Admin team for their guidance and support.

John Felix CMA
Chief Financial Officer, Dubai
Became a CMA(US) in Oct 2022

Prerna Jindal

A great pleasure & good luck for me to have chosen training with IPFC Academy for CMA USA. The teaching style made it easy for us to clear the concepts & focusing on smart work made it easy to meet the challenge of passing CMA USA. Notes provided by IPFC Academy & weekly tests & timely feedback about tests by IPFC Academy assist the student to focus on areas where they are weak.
What I observed in IPFC Academy is that, they are just not delivering the lecture & explaining in detail but also assessing the students by tests & providing timely feedback about tests. This plays a vital role in passing this milestone.
I will recommend IPFC Academy to everyone who is interested in pursuing CMA US which ensures success in one’s professional journey.
I offer my special thanks to Sush Bala Sir & IPFC Academy team for helping me during this journey.

Haji Mohammed CMA
Cleared CMA(US) Part 2 in Oct 2022

Prerna Jindal

I would like to thank IPFC Academy and Sush Bala sir for immense encouragement and support. It was a very beautiful journey where I learned so many things like Confidence, Dedication and Time Management. Whenever I had my online class I used to listen very carefully which made me able to achieve my goal to pass the CMA US in first attempt. I worked very hard for this achievement although some ups and down came during this journey, but my goal pushed me to overcome that and make me a very strong person to fight the problems and get success out of that.😊😊

Suruchi Soni
B.Com fresher, Rajasthan
Cleared CMA(US) Part 2 in Sep 2022

Prerna Jindal

Thanks IPFC Team for all the supports
My dream to pursue CMA became so easy when all the concepts got clarified from Sush Bala Sir's lectures. The home work, mock tests and time enabled mock exams plus the continuous reminders and chases was extremely helpful..

Binu E M CMA
Sr Accountant, Saudi Arabia
Became a CMA(US) in Jun 2022

Prerna Jindal

Excellent guidance, support and coaching received from IPFC Academy throughout my CMA Journey and am proud to be associated with Sush Bala Sir. Fully relied on the Mock and Practice Tests provided by IPFC Academy for my Exam preparations. My humble Pranams to Sush Bala Sir for explaining the topics in a clear way. Will recommend my friends and will be associated with IPFC Academy for other courses as well in future.

Srinivasan Subramanian CMA
Specialist ERP Application Services, Singapore
Became a CMA(US) in Jun 2022

Prerna Jindal

Sush Bala Sir’s guidance and Mock tests helped to clear P2 in June window. The Mock question were identical to actual questions. I did not open any books. Class notes were enough to attempt essay questions.

Azeem Khan
Manager, Noida
Cleared CMA(US) Part 2 in Jun 2022

Prerna Jindal

This was a Journey I would not forget after a long gap in education perspective. Thanks to Sush Bala Sir, and the team behind to make it look easier, yet making a huge impact on oneself to succeed. I could feel the difference between an educator & teacher. Your perseverance, dedication, motivation, warnings & scolding, sets you apart and makes you a truly special teacher. I could say I am lucky that IPFC Academy inspired to fulfil my potential, You’re wonderful and I can’t thank you enough.

Chandra Shekar CMA
Finance Manager, Dubai
Became a CMA(US) in Feb 2022

Prerna Jindal

It gives us immense pleasure to express our sincere gratitude to Sush Bala Sir and the IPFC team for their continuous support throughout our CMA journey and for giving me confidence to study after a long gap and being able to complete both parts of CMA. There are 3 key behind me for success in examination
(1) Conceptual Clarity
(2) Regular Homework and mock
(3) 50:30:20 approach of time management
Here is a teacher who can make complex concepts simple and teach short cuts consequently allowing students to answer questions like an automaton thus saving on precious time

Shaunak Kumar Parikh CMA
Senior Accounts Manager, Mumbai
Became a CMA(US) in Feb 2022

Prerna Jindal

I joined IPFC in 2020 & my experience with the Team & Sush Bala Sir has been great. The course module is designed in a way that you can retain what you learn and the best part is that Sush Bala Sir explains the concepts in layman terms with examples and this makes it easier for everyone to understand.
Moreover, Sush Bala Sir and his team provides multiple homework's and mock tests which ensures that we don’t forget the leanings.
Kudos to IPFC for providing an excellent platform for learning.

Vikas Ashok Bathia CMA
Manager FP&A, Bangalore
Became a CMA(US) in Feb 2022

Prerna Jindal

The remarkable point is tremendous support of Mr Sush (sir) and his non faculty team without any hesitation. It enhances confidence level of a student and feels free to interact the issues which he is facing though his journey.

Muhammed Basheer
Asst Finance Manager, Qatar
Cleared CMA(US) Part 1 in Feb 2022

Prerna Jindal

IPFC Academy had a great impact towards completion of my CMA USA journey; if you are in your mid-career and struggling due to lack of professional degree, not getting the rhythm for doing studies you must connect with IPFC to complete your professional journey. Faculty Sushant sir motivates you, keeps track and ensures completion of course, you have to be patient and undoubtedly follow his instruction.

Anoop Agarwal CMA
Internal Control Analyst, Bangalore
Became a CMA(US) certified in Oct 2021

Prerna Jindal

IPFC Academy knows how to make their students pass, I just attended class and studied notes and mocks from Sushanta sir and was able to pass in a span of 9 months

Vijay G CMA
Exec Manager Budget & Costing, Kuwait
Became a CMA(US) certified in Oct 2021

Prerna Jindal

One should be lucky to be part of IPFC Academy. I thoroughly enjoyed every bit of the study plan and online live classes. No pressure of reading the books. Had time for family and for office. Intensive followup from Mr. Sush to complete and retake mock and HW will actually boost the morale and face the exam confidently. Thanks to friendly and always reachable IPFC supporting staff.

Shivaprasad M S CMA
Deputy Manager, Bangalore
Became a CMA(US) certified in Oct 2021

Prerna Jindal

It has been a fabulous journey with IPFC Academy. It all started in May 2020 when due to this pandemic, stagnancy and monotonous nature of job I thought of doing something new. I was hesitant whether to do CMA(US) or to complete my ICWA final. Since I am settled abroad it was always justified to go for an International Degree which really matters and hence I decided to go for it and IPFC was the only pioneer training provider which can guide me to my goals. The IPFC team under Bala Sir has guided me throughout from registration procedure, getting discount coupons, study materials,methodology and all. Many thanks to team IPFC for finally assist me in reaching my goals. Last but not the least it is the dedication, perseverance, focus that has always motivated me that "if I think I can, I can".

Arjun Pain CMA
Sr Accounts Exec, South Africa
Became a CMA(US) certified in Oct 2021

Prerna Jindal

I just passed out P1 and with this cleared my CMA in full. At the age of 53, I just took 5 months of preparation to clear both groups. Thanks a lot to Mr Bala for dedicated teaching and the entire support team. I really enjoyed the entire coaching session. Wish you all the best in your studies and to come out successfully.

Mohan Senthil Kumar CMA
Self Employed, Dubai
Became a CMA(US) certified in Oct 2021

Prerna Jindal

It was with great joy I shared with you the news of passing the CMA exams. Indeed, my journey completing the CMA was difficult due to many factors. However, your inspiring words, the unique and simplified teaching methods helped me a lot to stay in track, although there were temptations to postpone or to go off track.
I was never confident but the mocks and homeworks and the whiteboard notes were the life savers and oxygen while the preparation was on.
Although words are insufficient to express my gratitude to you for having confidence in a student like me and finally making me PASS, I am explicitly thankful for showing the path of success and helping me to enjoy the same.

Rashmi Manoj CMA
Asst. Relationship Manager, UAE
Became a CMA(US) certified in Oct 2021

Prerna Jindal

IPFC Academy has been instrumental in guiding me throughout the CMA(US) course and I'm deeply grateful for such a dedicated sir Sushanta Bala who continuously pushed me and the many students around the world to chase our dreams and pursue CMA(US). Being live classes, you can clear your doubts immediately. The homeworks and mock tests help you understand the various angles questions could be aimed at. Constant followup and guidance from the faculty help students face the exam with confidence. Overall, it’s been an engaging and wonderful experience studying at IPFC.

Nisha Alex CMA
Accountant, Kuwait
Became a CMA(US) certified in Oct 2021

Prerna Jindal

I would like to thank Bala sir. It wouldn't have been possible without your constant support and believe in me. You always told me 'Chotihai, time lagega par karlegi' and yes I was able to do it sir. I thank you for the immense support and trust in me. The entire team of IPFC a huge thank you. Especially Navas sir, his online, timer enabled mocks are a huge benefit which this institute offers it's students. I must have asked him a minimum of 100 times to reset the mocks and attempt them again and again. Once again a huge thank you for each and everyone who helped me in this journey.

Asia Munawar Sultana
Student, Hyderabad
Passed CMA(US) Part 2 in Oct 2021

Prerna Jindal

Thanks to Bala Sir and IPFC Academy for all the supports given in clearing my P1 exam. Sir, without your continues chases, follow up and reminders this would have never happened. Thanks one again, wish I could clear my P2 as well in the same momentum

Binu EM
Accountant, Saudi Arabia
Passed CMA(US) Part 1 in Oct 2021

Prerna Jindal

At first I was sceptical about the method of teaching . But with time and trust I understood that it's effective. Happy to clear part 1 with the help of IPFC Academy and looking forward to the next email for clearing part 2 soon

Nidhal Salah Karadan
Saudi Arabia
Passed CMA(US) Part 1 in Oct 2021

Prerna Jindal

It was a great experience. Very grateful to Bala Sir. The way he followed up with me, will be remembered in life forever. Thanks for the immense support from the entire IPFC Academy team.

Safthar Hashim
Finance Manager, Riyad
Passed CMA(US) Part 1 in Oct 2021

Prerna Jindal

Efforts of Sush Sir are unconditional and they wouldn’t let you give up. I am happy that i got connected to IPFC.

Prerna Jindal CMA
Accounts Manager, Dubai
Became a CMA(US) certified in Jun 2021

Mufeed Kamil

I wish to share 3 key advantages i could earn from Bala Sir:-
1. Clarity of concept. It helped me save time which I otherwise had to use in fighting with books , and get prepared and pass in just 9 months. I used his precise shot notes to crack essay section.
2. Regular home work and Mock practice. IPFC gave selected questions which covered all the aspects of possible scenario of questions which may appear in exam.
3. 50:30:20 approach of time management. This helped me to be stress free at exam hall. Thank you IPFC for making my CMA journey less stressful with desired fruitful result.

Mufeed Kamil CMA
Finance Professional, Dubai
Became a CMA(US) certified in Jun 2021

Jijish K V

I would like to give a big thanks to Bala Sir and IPFC for giving me confidence to study after a long gap and being able to complete both parts of CMA.
Very Supportive and always motivate to complete the course. Very helpful organization.
Once again thank you for your support and best wishes to our great team IPFC.

Jijish K V CMA
Senior Accountant, Qatar
Became a CMA(US) certified in Jun 2021

Vinod & Soniya

It gives us immense pleasure to express our sincere gratitude to Bala Sir and the IPFC team for their continuous support throughout our CMA journey.
We have experienced that Bala Sir’s approach towards us was much more than that of a teacher. The guidance a student receives at IPFC is, beyond doubt, like no other.
Once again, we would like to thank Bala Sir and the IPFC team for being with us on our sides throughout our achievement journey

Vinod CMA &Soniya CMA
Sr Accountant & Sr Budget Analyst, Qatar
Became a CMA(US) certified in Jun 2021

Irfan Shaik

I am very great full to Bala sir and IPFC team as i have successfully cleared both parts of CMA Exam.I had a wonderful learning experience with IPFC which is a unique way of teaching , guiding and following up students constantly yet effective and productive way. Providing full support at each level from starting to end. Thank you very much to Bala sir and IPFC team.

CMA Irfan Shaik
Accountant, Saudi Arabia
Became a CMA(US) certified in Feb 2021

Paresh Mathur

IPFC's methodology of training is commendable and helped me clear CMA in 1st attempt . The mock exams are designed very well to cover all the topics. Most of the questions are similar to mock exams. Would highly recommend IPFC to candidates, Sush Bala is the best teacher for CMA(US).

CMA Paresh Mathur
Senior Consultant, Dubai
Became a CMA(US) certified in Feb 2021

Sunil Sitaraman

It has been a fascinating journey with IPFC. After touching books after almost 15 years , it required lot of grit and determination which would have not been possible without support and guidance of Sush Bala. He was an inspiration for me to pursue the course and complete it. After undergoing a major surgery, he motivated me to be strong and complete my CMA(US). It was a challenge which I took up and dedicatedly attended all his classes and took Mocks and homework repeatedly. I would also extend my gratitude to Sohini, Navas and Anirban for their support. I wish great success to IPFC academy.

CMA Sunil Sitaraman
Sr. Finance Business Analyst, USA
Became a CMA(US) certified in Feb 2021

Priyabrata Dawn

It was a wonderful experience indeed. I have started my CMA journey with IPFC in 2018 but as I was pursuing my PGDMM simultaneously, I have started attending class seriously by mid-2019, tried first attempt in Feb 2020 but I have failed marginally. However the subsequent attempt in Nov 2020 and Feb 2021 I have cleared the exam. I am indebted to Bala Sir due to his scoring tricks, MCQ pattern question papers, easy teaching style and mind blowing motivational and boost up mails.

CMA Priyabrata Dawn
Sr Manager Commercial, Oman
Became a CMA(US) certified in Feb 2021

Manoj Kumar Chalinmal

Excellent experience, where studying was done as a top class example for the working professionals . The professional notes and mock tests, made the students to forget about reading of bulky text books and still pass the exam . The only efforts needed from the students was regular reading of the notes and attend all the mocks till they earn needed confidence with good pace. Kudos to IPFC and Sush Bala Sir.

CMA Manoj Kumar Chalinmal
Sr Manager Finance and Shipping, Dubai
Became a CMA(US) certified in Feb 2021

Harjjeet Gahla

IPFC helped me stay focused and motivated . Constant interaction with peers proved immensely helpful. Sush guides and pushes students to achieve the best . Many thanks for your support.

CMA Harjjeet Gahla
Accounting Systems Analyst, Canada
Became a CMA(US) certified in Feb 2021

Mufeed Kamil

Thanks IPFC and Bala Sir for a great teaching methodology. Great presentation style with lots of opportunities to ask questions and talk about real life examples which all paved way for experiencing really enjoyable and informative classes. This has more than met my expectations. A wonderfully practical approach - both personally and professionally. Here in IPFC you will see clarity in concepts teaching , Class / Exam Linked MCQs and Home works. Above all, a sure shot success platform for those who take CMA seriously and is ready to do hard work under their guidance.

Mufeed Kamil
Financial Professional, Dubai
Cleared CMA(US) Part 1 in Feb 2021

Nisha Alex

I joined IPFC 10 years back, but was unable to continue the classes due to family and work commitments. Although I was away from the classes, the constant follow-up and motivation from Bala Sir made me realise I needed to return to complete the certification. In June 2020, I was able to re-enrol for the classes and cleared Part 2 on first attempt in Feb'21 by the grace of God. It was an overwhelming experience , but trying to pay full attention in class and follow Sir's guidance helped me to stay on track. The Class Mocks and HWs provided unique questions. I'd like to express my sincere gratitude to IPFC staff and classmates for all the support.

Nisha Alex
Accountant Specialist, Kuwait
Cleared CMA(US) Part 2 in Feb 2021

Aditya Uprety

I am having a good experience with IPFC academy and I would like to continue with IPFC for Part 2. The faculty is very helpful , especially Anirban da and Sohini di. Sush Bala sir is very helpful and point out my weakness where I am going wrong. So I worked on my weakness and I have cleared Part 1 of CMA(US). Hope I will clear Part 2 of CMA(US) and become a CMA(US). Thankyou Sush Bala sir for your guidance.

Aditya Uprety
Sr Process Associate, India
Cleared CMA(US) Part 1 in Feb 2021

Chandra Shekar

Many thanks to Bala Sir &the team behind. Especially if you have a long break from academics it is never going to be easy. With just 4 & 1/2 months classes& planning, could clear Part 1. The guidance, push and building one’s self confidence, were key factors from Bala Sir. If you dig deep into the words of Bala Sir, you will realise and finally conclude that the words are true. Just FOLLOW him, and things will fall in its place. With little push and your contribution, things will spice it up.

Chandra Shekar
Finance Manager, Dubai
Cleared CMA(US) Part 1 in Feb 2021

Arjun Pain

Its been a wonderful journey with IFPC through difficult terrain. All the timely help and guidance from Bala Sir and the team is worth mentioning. They leave no stone unturned to guide you in the process of building a successful CMA.

Arjun Pain
Sr Accounts Manager, South Africa
Cleared CMA(US) Part 1 in Feb 2021


CMA was my dream for a long period of time. I understood self-study will not work for a student like me and I am fortunate to have IPFC to support my CMA journey, I joined IPFC with the idea to attend online class from any part of the world. I found their online classes are interactive and much more effective than any other physical classes. IPFC students include top level executives of different companies around the world and their doubts, ideas, insights and discussions gave me lot of ideas inside and outside the class.
Bala Sir is the right coach for CMA(US), he designed a great system to make anyone pass the course. IPFC gave me lot of connections, knowledge and a great confidence for life.

CMA Ismail T Aboobacker
Business Consultant, INDIA
Became a CMA(US) in Oct 2020


IPFC has helped me in my successful completion of CMA(US). IPFC live classes are very useful & the classes focuses on concepts in depth and are easy to understand. The classes covers the entire syllabus and the notes are very useful for revising from time to time.This is one way of improving our knowledge. We will know where we have gone wrong and can rectify our self on time. The online mocks are very useful for knowing and handling exam like environment.
IPFC team is very supportive. I wish Sush& his team a success in future too.

CMA Satya Venkata Ramana Balijepalli
Senior Manager, INDIA
Became a CMA(US) in Oct 2020


I did not have any second thought when I joined IPFC and was confident enough about the quality they provide in terms of teaching, the mock sets including the additional comprehensive ones.
OThe most important thing was about the performance feedback on regular timely basis. I can't find any single day where the things have been delayed from the IPFC team. And the one thing I won't miss mentioning here is the support I got from Bala Sir. So after passing both the Parts, I would say the decision I took to join IPFC was the correct one.

CMA Deepak Lakhera
Became a CMA(US) in Oct 2020


At the outset, I wish to express my humble gratitude and pranams to our great teacher Bala Sir for my successful completion of CMA(US). He is known for his relentless pursuit and tireless mentoring of the students at every phase from the beginning of the session till the examinations.
Needless to mention about the dedicated support team who are always connected with each of the students and providing them the missed class whiteboards, videos etc. I owe my gratitude to each of them. Hard work and strategic approach will yield positive results is what I want to say as a concluding point to my message.

CMA P L Ramesh
Finance Manager, Nigeria
Became a CMA(US) in Oct 2020


I would like to thank IPFC which prepared me very well for the CMA exam, and I felt extremely glad when I was able to pass both parts of my CMA(US). This was only possible because of the great support provided by the awesome IPFC team. My special thanks to dear Mr. Sush Bala Sir whose guidance became pivotal in my success.
He continuously provided personal attention to help me overcome the weak areas until I had a better understanding. I would like to say thanks to IPFC for supporting me in my CMA)US) journey and to wish IPFC continued success in their future endeavours.

CMA Chetana Dighekar
Became a CMA(US) in Oct 2020


Thank you IPFC and Sush Bala sir for helping me to cross this fabulous milestone CMA(US). It was a rollercoaster ride, Bala sir's mentoring was helpful to overcome mental stress while preparing for competitive exams. IPFCs structured syllabus and mock tests were highly appreciated which allowed me to cross the line with ease.
If anyone of you want to break the comfort zone and try new avenues, join CMA(US) and to make sure you succeed join IPFC.

CMA Jithin Purushothaman
Assistant Manager, Saudi Arabia
Became a CMA(US) in Oct 2020


By the Grace of Almighty, I have cleared my CMA Part 2 with 400 (80%) score out of 500. I thank Bala Sir and IPFC team for providing clarity in concepts, designing a unique way of specialized home works and mocks, which gave me a strong foundation in a short span of time.
The key to success is committing to IPFC unique way of CMA study plan, which includes, live sessions, home works, mocks. Sincerely follow Bala Sir's guidance and his instructions and you will surely clear.

Areef Irfan
Director of Finance, INDIA
Cleared Part 2 of CMA(US) in Oct 2020


The journey involved having faith in Mr. Bala, I am grateful to him for not letting me leave the course and pushed me to join back and continue the studies. I joined back the classes in August 2020 and successfully attempted the exam in Nov 2020. I am looking forward to completing the journey of CMA with him.

Prerna Jindal
Accounts Manager, Dubai
Cleared Part 1 of CMA(US) in Oct 2020


My experience with IPFC has been excellent so far. The best part about Bala Sir is that he explains the concepts in layman terms with examples and this makes it easier for everyone to understand. Moreover, Bala Sir and his team provides multiple homework's and mock tests which ensures that we retain what we learnt.
At the end of the course there are comprehensive mocks by each chapter/section and an overall mock for each part which are all time based and this prepares us well for the exam both in terms of knowledge and time management. Kudos to IPFC for providing an excellent platform for learning.

Vikas Ashok Bathia
Manager - FP&A, INDIA
Cleared Part 1 of CMA(US) in Oct 2020


I have cleared CMA Part1. This is not possible to me without your classes and guidance. I take my privilege to thank you and the entire Team of IPFC.
Sir’s guidance and Mock exams help me a lot in this journey.
Being a student in IPFC is a guarantee for success in Exams as well as our life. Bala Sir Classes are everlasting motivation for all his students.

Dileep Kumar
Manager Cost Controller, Abu Dhabi
Cleared Part 1 of CMA(US) in Oct 2020

Naveen Mandiki

I have completed the CMA(US) qualification with the help of the premier institute IPFC Academy by clearing CMA part 1 with 380 marks. I have also cleared my Part2 exam in the earlier window with 370 Score.
I would like to express my heartiest thankfulness to Sush Sir and IPFC team for achieving my CMA dream. The unique training methodology of IPFC helped me a lot for the exam preparation as well as the revision with less effort.
Our hard work will never go in vain if we consistently follows Sush Sir’s words.
Thanks again IPFC for the substantial contribution for completing my CMA successfully.

CMA Jamshad Vattamkandathil
Finance Professiona, Kuwait
Became a CMA(US) in Jul 2020

Naveen Mandiki

I could clear both the parts of CMA in a year after I started pursuing the course seriously.
It was my immense luck and fortune to be the part of IPFC Academy. It was a wonderful learning experience, having exposed to various topics of management accounting subject. It became an effortless journey as Bala sir leaves no stone unturned to shape one's future.
He always provided me with the assistance to improve my conceptual knowledge.
His methodology of teaching is highly suitable for working professionals who are having little time to spare.

CMA Sambasiva Rao S
Head of Finance, Hyderabad
Became a CMA(US) in Jul 2020

Naveen Mandiki

My gratitude to IPFC team and specially Bala Sir which I will never forget. I truly appreciate you and your time you spent helping me in many of the occasions.
Thank you very much for the guiding me in completing the CMA course. It was only possible because of your unique tips for clearing an USA based examination system which helped me in referring the notes at any point of time.
Bala sir abundant knowledge made me learn everything in the easiest form.

CMA Sujit Nair
Manager, Kuwait
Became a CMA(US) in Jul 2020

Naveen Mandiki

All credit goes to only and only IPFC & Bala sir who help me to clear CMA(US) P1
As an student who has trudged both paths - the path shown by Bala sir and the path of doing things on our own, I advise students to blindly follow follow Sush Bala Sir. Here is a teacher who can make complex concepts simple and teach short cuts consequently allowing students to answer questions like an automaton thus saving on precious time.
I went back to academics after a gap of 17 years. Many concepts that were unclear before I was mentored by Bala Sir in IPFC. These are crystal clear now.
Looking forward to pass CMA Part2 and becoming a CMA(US) as well.

Shaunak Parikh
Accounts Manager, Mumbai
Cleared Part 1 of CMA(US) in Jul 2020

Naveen Mandiki

I am highly impressed by the commitment, loyalty and high level of energy displayed by Bala Sir towards his students to ensure that all students who come to IPFC and nurture their dream of qualifying as CMA(US) in fact attain that.
To this effect, the undaunted and relentless pursuit made by Bala Sir all these years has given IPFC a niche in providing quality coaching to aspiring students in the accounting profession.
This gave me as well the conviction and the extra confidence to tell myself Yes I can!!!.

P L Ramesh
Controller, Nigeria
Cleared Part 2 of CMA(US) in Jul 2020

Naveen Mandiki

My family and myself celebrated this achievement which is a big milestone in my life. I am a qualified CMA now and IPFC Academy made all my dreams comes true.
I will always be thankful to Bala Sir and the kind of dedication that you show towards every student is outstanding. I don't think it would have been possible if I had join in any other institute other than IPFC.
All homework, Mock Assessment and feedback methodology and moreover the best quality of teachinghelps students to achieve their goals. I felt some times, teaching is way beyond the level than the exam content as you are qualified with different professional courses.
Thank you very much for your support and guidance. You will be always my guru and will approach for your advice.

CMA Naveen Mandiki
Team Manager (Fin & Acct), INDIA
Became a CMA in Jan/Feb 2020


This would not have been possible without your support Mr Bala and valuable guidance. Your numerous follow up emails to ensure we don't lack in any area has really helped.
I relied only on the whiteboards and notes provided by you and there was no necessity for me to read the book. After completing the mocks and homeworks sent by you, I tried out 75% questions in hock for practice and to gain speed.
I have completed the course within 1 year of enrolling with IPFC Academy

CMA Devi Jayaraman
Finance Professional, INDIA
Became a CMA in Jan/Feb 2020

Swati S

IPFC Academy have given me a whole new experience of learning. Your guidance have kept me motivated from the day I joined IPFC.
Thanks to Bala Sir for being this inspirational and for taking out so much time and effort to make an online coaching more effective than classroom teaching. I have taken lessons from other institutes and I always thought some portions to be very difficult while you made it so easy for me.
Your mocks and homework's have been really helpful. Thanks to the counsellors of IPFC for convincing me to join IPFC. Thanks again to the whole team of IPFC for making my dream come true.

CMA Swati S
Professional, OMAN
Cleared CMA in Jan/Feb 2020

Paresh Mathur

IPFC gave me the perfect guidance required to clear the exam in one attempt.
Bala sir's mock tests and homeworks forced me to study regularly.
Attending the classes and completing the homeworks was sufficient enough to understand the subject in its entirety

Paresh Mathur
Senior Consultant, UAE
Cleared P1 in Jan/Feb 2020


Passing CMA exam without reading a single page of book, it is because of Mr. Bala sir way of teaching. No need of doing any extra thing, just we need to follow his class notes and mocks.
I In order to pass CMA exam, attend all the classes as conceptual clarity is most required and take all mock tests repeatedly until score reached 90% level.
I Once again thanks to Mr. Bala Sir for his support

Accountant, UAE
Cleared P1 in Jan/Feb 2020

Shiva Prasad

Thank you Bala Sir for all your support and cooperation. At one point of time I had no confidence of facing the exam, but because of you I could do it.
The teaching method is by far the best. The way you have the track of your students is amazing. I enjoyed every bit of it. Appreciation and of course slight battering when not listening to you.
To succeed in CMA US/CPA US for working professionals, IPFC Academy is the best place.
I once again thank you and the supporting staff for all the support.

Shiva Prasad
Assistant Manager, INDIA
Passed P1 in Jan/Feb 2020

Jithin Purushothaman

I have passed CMA Part-1 with a score of 390. It was a fantastic journey of 3 months, I still wonder 3 months were just enough with IPFC tohave an apex professional body examination to crack.
Even though I had plan to do CMA from 2017, but I refrained from studying by seeing volume. Now I feel it not only about volume it’s about a mentor like you which made us capable to handle any situation in exam hall and life.
A recorded class would never give the motivation and keep the "Josh" up as you give.Now I'm confident that I could complete CMA by coming window and move up in life.
Thank you so much Team IPFC and Bala Sir.

Jithin Purushothaman
Assistant Manager MIS, Saudi Arabia
Passed P1 in Jan/Feb 2020

Sujit Nair

Though I started my Journey with IPFC somewhere in 2015, but during those days I was not regular, attentive and persistent. I continued the class for 5 to 6 months but never looked to take any exams.
After every CMA window, I use to get a motivating and encouraging email from Bala Sir, asking to join back and fulfil your dream of becoming CMA. This almost happened for 4 to 5 times and finally in 2018, I decided to give it a final try.
From that day onwards I started attending the class regularly and also started to take all the IPFC mocks. Initially my score where very low in Mocks. I use to go through the Mock Feedback and notes which helped to improve my understanding on the topics.
Many of the people may argue what is special in IPFC compared to other institute. The only thing which I can say is Bala Sir, his direction and his knowledge. I passed CMA part 2 hardly with 200 plus pages IPFC notes and Mocks.

Sujit Nair
Business Accounts Manager, Kuwait
Cleared P2 in Jan/Feb 2020

Kiran Chitnis

It gives me immense pleasure to announce that I have cleared Part 1 of CMA US. Credit of my success goes to Bala Sir and his team for teaching, guidance and mentorship. Sir’s command over CMA subject, his teaching skills, his special mocks/homework and exam strategy made me ready to face exam without reading books & software.
CMA US certification is a good for those who want to advance/make career in Accounting & Finance. Topics covered in CMA are relevant for working professionals to upgrade their skills. Those who want to upgrade their skill set should go for this international certification which will be widely respected all over the globe.
This can be completed in 6-9 months.

Kiran Chitnis
Associate Manager (Finance), INDIA
Cleared P1 in Jan/Feb 2020

Joseph Vincent

The way of teaching especially without the help of books or questions is unique to IPFC Academy. Into the mid-career and after years of leaving studies, it is very difficult for me to read the book and prepare for the exam.
I credit the success wholly to Sushant sir because only by his energetic and persuasive push made me continue, otherwise I might have dropped out. After my first attempt, I thought it is not my bread. The support team also provided good and prompt support.
Now the Part II is remaining which i will be attempting in coming window.

Joseph Vincent
Sr. Accountant, Saudi
Cleared P1 in Jan/Feb 2020

Abdul Majid

I started my journey of CMA in 2014 with one of the institute in Riyadh. Within sometime, I wasn't able to connect and couldn't go for any exams.
Back in 2019, I feel CMA should be done by any means and decided to Join IPFC.
I appreciate the teaching effort and guidance provided by the Bala Sir. What keeps me going as compared to my previous institute is continuous follow up and chasing of Bala sir when it comes to attending classes or submission of homeworks and Mock classes and special attention given for each students.
By God’s grace and under the guidance of Bala Sir I was able to pass the CMA P1 during the Feb 2020 exams with 380 marks.

Abdul Majid
Accounting & Reporting Manager, Saudi
Cleared P1 in Jan/Feb 2020


I am really happy to inform you that I have cleared the CMA part 2 with 370 score. After stopping the classes for long time your chasing mails are really giving a chance for me to fight back and succeed in career.
I noticed that IPFC Academy classes has improved a lot when compare to the earlier years , the notes, white boards and excel sheets are more than enough to clear the concept in all areas of CMA topics more over we are getting many mock exams after each topics which will enable us to practice the questions like real exam.
Sush Bala Sir classes and mentoring helped a lot to get the confidence back. Now I am confident that I can complete CMA probably in the coming window.

Accountant, Kuwait
Cleared P2 in Jan/Feb 2020

Sridhar Kumar

It feels so good after passing both the papers of CMA (US) exams in the first attempt. My sincere thanks to the entire IPFC family for all the guidance and coaching.
IPFC online classes that happen over the weekend is a big advantage for all working professionals. It is really flexible, 2 hours on Saturday’s/ Sunday’s and on Thursday’s/Friday's for each part.
Teaching at IPFC happens in a traditional way i.e. teacher writes on a whiteboard and those whiteboards are sufficient for revision of the concepts.
Mr Sush Bala, is a great mentor and motivator He has a unique teaching style with focus on every student in the class, their performance, areas of improvement, etc.
The mock tests and home works that are conducted gives a flair of real CMA exam questions.

CMA Dilip Jain
Director Finance, Taj Hotels
Cleared in Sep/Oct 2019

Sridhar Kumar

It’s my pleasure to share my learning experience with IPFC team, without whose continuous support, I could not have cleared my CMA(US) exam.
I just want to highlight the methodology of imparting training which is totally different. You learn interactively through active participation.The internal evaluation process of IPFC is superb, which grooms yourigorously on a continuous basis. Mr Sush Balaalways highlights your weak areas and helps you to improve.
If you want to clear the exams and master the subject which will provide you an edge in your professional career, then I request you to listen him and follow him. You need to follow whatever he write on white board and complete all the homework and mocks. You will not require to read or refer toany books and other fascinating online mocks.
Thanks for the support and contribution for my success. You will always remain in my prayers.

CMA Meraz Kadri
Sr Accountant, Abu Dhabi
Cleared in Sep/Oct 2019

Sridhar Kumar

I would like to extend my sincere gratitude to Sush Sir and his team at IPFC for their contribution in my passing Part 1 CMA exam with a score 390. More than a teacher, he is a mentor, motivator, and best guide to achieve our dream
Keep these in mind :
Attend all classes, as conceptual clarity is most important
Revise white boardand use it as your textbook
Attend all Mock Tests - repeat at least 2 -3 times.
Practice Software section-wise only until you reach 90% score in each section.
Practice, Practice and Practice.
I did not study anything extra for essay, but just verified the model essay answers. If we have 100% conceptual knowledge, the essay will be easier.

CMA Jijish KV
Sr Accountant, Qatar
Cleared in Sep/Oct 2019

Sridhar Kumar

Mr. Sushant Bala Sir, as I have understood him is a true gentleman who above all is a brilliant strategist, a genuine achiever himself who pushes students to achieve their goals too, thus a great leader who knows his job to the core and can go to any extent to achieve it.
They say, he who has traversed a path multiple times, is suited to be the best possible mentor and that's exactly what Bala Sir is. For one he took me, a person with engineering & management background and made me pass CMA (US), one of the toughest exams in strategic finance & accounting in just 18 months in the first attempt.
Bala Sir's background in engineering & management, and his way of teaching is well suited for engineers and his exceptional clarity of thought and massive industry experience make him literally paint finance & accounting concepts on a digital canvas/whiteboard which students need to keep in mind during exams.
While teaching is probably 50% of his efforts the remaining 50% goes into monitoring student progress and pushing them to the edge for success.

CMA Shounak Banerjee
Cleared in Sep/Oct 2019

Sridhar Kumar

I had left my studies 17 years back and never imagined that I could do a professional course. It was not easy to cover the portions with our busy work schedule. But IPFC classes and mock tests are enough for any student to pass. IPFC students are not required to read study materials, because the classes are arranged in such a way that you will understand the topics from the class itself.
I am deeply thankful toMr Sush Bala sir and the complete IPFC team for this wonderful support. The amount of commitment is remarkable.
From my experience, I was able to conclude, that students need to follow instructions, be regular in class, take & retake all mock tests and homework.
These are enough for passing CMA(US)

CMA Krishna Babu
Chief Accountant, Kuwait
Cleared in Sep/Oct 2019

vinod kumar

It was not easy to restart my academic studies after so many years. I was not sure whether I would be able to manage the studies. In this regard IPFC played a great role in my journey towards achieving CMA(US) certification.
I sincerely thank Mr Sush Bala Sir for guiding me in every step on my CMA(US) journey.
Wishing all the best and good luck to all the CMA(US) aspirants of IPFC.

CMA Vinod Kumar
Financial Consultant, Dubai
Cleared in Sep/Oct 2019

manoj kumar

Needless to say that, being a working professional with limited time to read books, I had to depend ONLY on the Notes provided along with the tests. The notesgave us 100% view of the large text books, which completely eliminated the need of go thru any books.
Completing the Home Works has played the trick and it gave me much needed confidence to attempt the Test Papers.
The notes, home works and test papers would not have helped, if I was not pressurized to pursue, through constant mails. It was really challenging to respond to mails, by attempting the tests. Once all the tests were taken, by enough retakes, I was almost through the first part of the exam.
The tips & technique of attending questions during exam, is also very important for everyone to finish the questions within the time limit.

CMA Manoj Kumar
Manager Finance, Dubai
Cleared in Sep/Oct 2019

mohan joshi

When as a student, you have multiple responsibilities and priorities in your personal and professional life, it becomes difficult to devote dedicated time to study religiously for a tough exam like CMA(US). That's where IPFC was a great help for me personally. Their model allowed me to effectively use the time to clear my exam.
The aspects which I really admire about IPFC and Mr. Sush Bala is their commitment and ownership towards students. The course coverage to the minutest of details and its depth is absolutely fantastic. Be it a festival, adverse weather conditions or for that matter any other social/political reasons, the IPFC class goes without any impact, whatsoever.
The live interactive online classes are ideal for the aspirants who wants to attend classes from the comfort of your place without disturbing your work and family schedule. This allows them to make the “not so productive” time to upgrade and enhance your professional skills in accounting, reporting, risk management, and internal controls.

CMA Mohan Joshi
Corporate Finance Consultant, India
Cleared in Sep/Oct 2019

Nipun Singla

I am happy to share that I have cleared my CMA by studying just 3 months for each part.
You might remember that when I had my first discussion with you, you said - "our students don't have to touch the books but we still give them for mental satisfaction." To this, I said if that is the case, then i would like to join you without any books.
I did my CMA Part 1 in Jun 2018 and then took break due to personal reasons. Then started off for CMA Part 2 in Apr 2019 and cleared that in Jun 2019. It was not easy to get back to study mode after 7 years.
You and all IPFC members give so much attention to each student that if they follow you, they will pass for sure.
I am deeply thankful to you Sir and to the complete staff of IPFC Academy for the support.
To all the students, I would advise that believe in Bala sir & just do as he says, classes, home works, & mocks are sufficient enough to get through.

Nipun Singla

Rashmi Manoj

It was one of the happiest moments in my life when I read the email from IMA informing about my passing of CMA Part-1. It was very hard to control my feelings when I read the email while being at a public place surrounded by so many people and I was out of words when I spoke with you all, sharing the news.
The first gratitude of course went to the almighty for his unconditional grace showered upon me. I believe, IPFC Academy as an angel being sent to this world to guide people like me as they have a unique teaching method.
The amount of commitment IPFC team has for the student enrolled, is remarkable. Although the chasing emails to keep pace with the homework and mocks, keeps us under pressure, but it guarantees results.
From my experience, what I was able to conclude was that, the student need to blindly follow the instructions, be regular to the classes, do & re-do the homework and mocks.
I salute the dedication and commitment taken up by team IPFC in supporting the students in numerous ways. There had been rarely any situation where my request had to be repeated.
I look forward to completing my CMA Part-2 with the help of IPFC.
My sincere gratitude to the IPFC team

Rashmi Manoj

Sridhar Kumar

Have now completed my CMA(US) course from your esteemed institute and am a proud CMA(US).
When I joined IPFC was a bit hesitant to move ahead. But you encouraged me to go for it and assured me will come out successfully. Your consistent follow up and calls and forcing me to take up mock exam was the main reason for my success in becoming a CMA(US).
Being a private institute you are more like a GURU for a student to ensure they work to achieve their goal rather than having commercial interest. Your dedication and to take classes on time regularly have added value to the institute. I have not seen such sincerity in any other institute. You are good in understanding each student and assess the individual weakness so as to give them the relevant course study line to enable them to cope up the pressure and ensure that enthusiasm remains steady. This good feedback and follow up from your end will be remembered by me for ever. Sincere thanks for all the help rendered.
The support team of IPFC are always there to support us and have responded positively for all back up docs, support and assisting the student team for their requirement. A big thanks to them and convey my gratitude for their commitment and support to IPFC student community.
Once again sincere thanks to all of you for the immense contribution to my achievement.

Sridhar Kumar

Devi Jayraman

I received my results for Part 1 and I am very happy to inform you that I have passed with a score of 360.
I was introduced to CMA(US) by my colleague almost 2 years back and after intense research on the internet, found IPFC Academy. I did not attend any demo classes but directly registered on March 4th 2019 and took up the exam on June 24th 2019.
Initially, I found it almost impossible to manage work, home and studies. But gradually settled down with Sir's guidance. Though Sir's teaching methodology does not require us to prepare outside of the mocks & home works, I tried questions from Hock after completing the home works & mocks given by sir since, I had a huge gap after my studies and wanted to increase my confidence level and gain speed. Though I used Hock tests, I did not use the Hock material for reading purposes.
Sir's notes are more comprehensive both from exam and knowledge stand point. So I relied on the white boards alone for learning. I was not required to read books/materials and sir's notes were more than enough. I strongly feel that reading through the white boards, taking up home work & mocks on time would immensely help the candidate to perform well in the exam.
A big thanks to Sir, who was instrumental in coaching me and guiding me even a day before my exams. I have no words to express my gratitude to him. Also my sincere thanks to the support team of IPFC Academy for assistance.
Looking forward to pass Part 2 as well with Sir's valuable guidance.

Devi Jayraman

Krishnaraj Ambat

It is really a great pleasure and proud moment for me to say that I could clear the CMA(US) Part 2 as well. Really happy to realize that now i am a CMA(US) !!
Looking back, it gives me immense pleasure and this moment instils confidence in me to move further ahead with pursuing more qualifications.
As it was my try after 17 years of gap in my studies, never had imagined that i could be able to achieve this milestone. Nevertheless to say,it was my right decision to come to IPFC Academy and really lucky to have a strong mentor/guru like you SIR.
I would definitely recommend this esteemed institute to those who has dreams but are afraid to chase them. I am greatly indebted to the IPFC Support team who supported me whenever I required support. It is really a great pleasure to see that every student gets the required attention and care which is very rare in this competitive world.
Thanking you very much from bottom of my heart..

Krishnaraj Ambat


I would like to thank you from the bottom of my heart for all your guidance efforts and persistence, without which I would not have cleared CMA(US) . It is definitely your teachings and techniques that helped me to clear my exam. We don't exist without you to become a qualified CMA(US). You have been a great teacher and mentor and guiding us in all the steps, even at mid night, you tireless teach and take all the strain on you.
May you live longer to make many more CMA’s. I salute your passion and dedication to make us a qualified CMA(US).
Thanks once again sir; you will always be behind the CMA certificate we have received though the name is mine on the certificate.
Thanks so much and may you live longer.


Nilesh Gaikwad

It has been the greatest last 10 months for me. Cleared both CMA(US) parts, what I think is more than I could have hoped for. I want to reiterate the fact that your guidance has the lion's share in my success as also stated by other students of IPFC. The scores of 400 & 420 were achievable only because of your teaching style and your constant efforts for student improvement.
Quality of your homework and mocks is second to none and solving them is the difference between just failing and getting a good score. I am happy that after 10 months of hard work I landed on the right side. I am really proud to have passed this exam in the first attempt which was not possible without IPFC Academy.
Lastly, the support and administrative staff is amazing, always on the toes & assisting in any way they can.
Kudos to IPFC Academy and proud to be a student.

Nilesh Gaikwad

Tarun khurana

I have cleared both the groups in one attempt and would like to thank you for your guidance and support which has made this impossible task, possible for me.
I joined IPFC Academy almost four years ago when I gave my first attempt. I did not manage to clear the exam during that time. I have realized that not listening to your advice and not practicing the mock tests that you provide from time to time have been the only reasons for me not being able to clear.
Your belief in your students and the hard work that you do on each of us made me come back to the institute once again and following your advises and with your great guidance, I managed to clear both parts this time and with ease.
I thank the whole staff of IPFC Academy for helping me achieve my aim of becoming a CMA(US).

Tarun Khurana

Athira BK

Coming from an engineering background I was really skeptical about how successful I would be in my decision to pursue CMA.But IPFC helped me achieve this
milestone in my life. I would like to express my gratitude to the entire IPFC team and Sushanta Bala Sir. The most commendable feature about IPFC teaching
method is the huge number of homeworks and mock tests given to the students after each class.Thanks once again to the IPFC family.

Athira BK

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Am grateful to IPFC Academy which helped me to stand tall in this competitive word and made me proud achiever. Take my word, I am in my early 40’s, holding a
responsible position in one of the MNC’s with a lot more professional and family responsibility. Still, I was able to fulfill my dream. I can safely state that all of you
are in the safe hands of an excellent mentor, Bala sir of IPFC. Just follow him as a disciple and you will reach your destination easily. All the Best and May God
bless all of you. I wish great success to IPFC institute and good health to my beloved Bala Sir.

Ramananda Hola

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He had so many intermittent incidents, accidents, disturbances in his life that after passing one part (P1), he was not able to join back. With IPFC I got the real
platform for the CMA. The learning process got changed from the conventional book teaching to a concept oriented classes. It was my first experience for the
online class., which builds the the conceptual understanding not on the course itself, but on the professional side. For me IPFC is the best choice for doing any professional course.

Ajith Sivasankaran

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It was really a nice experience to clear a tough professional exam without even bothering to read any textbook.
I would like to extend my thanks to the entire IPFC team for all the support they've extended to me...
Thank you very much Sush Bala Sir for coming to my life and making a difference.
I'm pretty sure that your guidance will create more professionally qualified accountants and auditors around the world.

Anoop ES

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This is to inform you that I have cleared my CMA Part 2 exam in the first attempt (Oct 2018) after I joined IPFC in Jan 2018 and cleared part 1 in June 2018 in very first attempt .
My journey with IPFC during this period of 9 months has been great as I cleared both the CMA parts in first attempt itself .
It has been lot’s of hard work during this period as apart from office we used to have classes ,homework and mocks .
This also included special classes organized during the end of course which used to put extra pressure on us .
But this extra pressure helped me to excel as this helped me to prepare for CMA course within three months with the support of IPFC

Deepak Rustagi

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At the outset I’d like to express my sincere gratitude to you and IPFC team for achieving my dream, CMA.
There is a saying that “Success wouldn’t come without hard work”, it is proven in my CMA journey.
It needs a lot of efforts to become a CMA, however as an IFPC student, those loads had been significantly taken care by you.
Just to listen what you say during the class hours, most importantly MOCK, HW and exam tips are significantly adding value to our efforts.
I would like to share my happiness with you and our IPFC family, by transferring a small amount to IPFC account, for sweet distribution.


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If anyone is interested in their ROI and tasting success for their CMA look no further other than IPFC.
Anyhow, gratitude cannot be expressed in words for the whole team effort put out by IPFC and over an above the leader Sushantha Bala for truly coaching us to be an effective management accountant.

Prasanth Kumar R

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I am delighted to inform you that I have cleared part 2 with a score of 370.
With this I join the CMA club having completed my Part 1 in an earlier attempt.
Needless to say a large part of my success goes to you and to the IPFC team which was always there for me through this journey.
The CMA exam is not a sprint. it is a Marathon. You should give a lot of thought before making the decision to join.

Gururaj Srinivasan

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I would like to tell the current and future students of IPFC that you have to follow blindly the words of Sushant Bala Sir then one day you will definitely become CMA.
It is because of his help, guidance, and effort because of which I became the CMA holder now.

Jineesh P

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I have cleared Part 1 in October 2018 exam. My heartiest thanks to IPFC, my mentor and guide Bala sir.
I have no words to thank enough for the support provided by IPFC Team. Sir has always been a great inspiration to me.
He is one of those person with iron will and a man with mission to make us CMA, Not to forget the support staff Kalyani and Sohini, they are a mountain of patience, and diligence, they support every time you need video and have never told no.
I was facing logging issues and took several weeks by the technical team to sort.
Thanks once again to IPFC.

Anitha Muniswamy

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I had left my studies 16 years back and never had imagined that i could do a professional course.
It wasn't easy though among the busy work schedules and personal commitments.
But IPFC classes are absolute enough to boost the morale of a most weakest person and emerge to victory.
I was not able to attend the classes regularly due to work and personal commitments but Ipfc class notes are absolutely a bible which helped me to gear up and obtain confidence in attending PART 1.
I am glad to say that i could clear PART 1 with 380 score in my first attempt, an attempt after 16 years of gap in study, which i dedicate for your Love and Passion towards your students.

Krishna Raj Ambat

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I am very happy to inform you that I passed both parts of CMA Exams in June and October window.
Also, I received CMA Badge and credential number on 21st December 2018 and now officially became a CMA.
I almost completed the first part within 3 months but still lacked the confidence to attend the exam.
Anyway, I revised my studies for second terms by attending the classes and mocks and then finally wrote the exam in June 2018.
I passed in the first attempt itself.
Then immediately I decided to book and complete the course by the next window and I could achieve it.
The best part which I like with IPFC is the follow-up by your team. I am sure that I completed the course successfully due to the follow up only, otherwise I would have been dropped out

Boby Philip

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