The International Public Sector Accounting Standards (IPSAS®) were developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based and accruals standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world.

Course Content

The ACCA Certificate in International Public Sector Accounting Standards – known as Cert IPSAS – was specifically developed to help Public Financial Management (PFM) practitioners meet the challenges of implementing IPSAS®.

Training content includes:

  • An examination of the fundamental requirements of accrual-based IPSAS® on a standard-by-standard basis, for the benefit of preparers, auditors and users of financial statements
  • Guidance on how to use IPSAS® in practice, with the aid of case studies, interactive exercises and formative questions
  • An explanation of the differences between the cash basis IPSAS® and accrual-based IPSAS®
  • An overview of how these standards are used around the world
  • An overview of the workings of the IPSASB and how the standards are developed and evolved over time

Target Audience

Cert IPSAS will be relevant to you if your organization is currently using or about to implement IPSAS® or if you work with clients who use the standards.

It’s the perfect course for employees with a background in financial reporting who require help to meet the challenges of implementing IPSAS®, providing a practical and introductory knowledge of these standards and how they are interpreted and applied.

The course is ideally suited for:

  • Public sector employers and employees globally
  • Accountants working or wishing to work in the public sector
  • Learning providers
  • National and local governments
  • Policy makers specializing in the public sector

For those that already have a professional accountancy qualification, this certificate training is a valuable source of CPD points, offering the opportunity to top up existing competencies with specific technical knowledge and skills around IPSAS®.

For those without a professional accountancy qualification, the course offers the opportunity to gain formal recognition of IPSAS® knowledge and skills. It is recommended that an educational or vocational background in financial reporting is gained before starting on Cert IPSAS.

*The course materials and assessment for the Certificate are available together for £255. Alternatively, these components can be purchased separately at a cost of £145 each.

Dates On Demand
Length 40 Hours
Pace Self Paced
Fees Starting from £145*
Language English

Offered by


ACCA is the Association of Chartered Certified Accountants – the world’s most forward thinking professional accountancy body.

ACCA believes that accountancy is vital for economies to grow and prosper – which is why they work all over the world to build the profession and make society fairer and more transparent.

Founded in 1904, ACCA now has more than 227,000 fully qualified members and 544,000 future members worldwide. They’re amongst the world’s best-qualified and most highly sought-after accountants – and they work in every sector imaginable.

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