ACCA Certificate in International Public Sector Accounting Standards (CertIPSAS)

This course employs diverse interactive training techniques, including plenary discussions, case studies, team exercises, assessments, and questionnaires.

By the end of the course, participants will be able to:

• Identify the foundational aspects of the IPSASB, including its history, organizational structure, and the Conceptual Framework, to appreciate the role and scope of IPSAS in public sector financial reporting.
• Apply key IPSAS standards (1, 2, and 3) to the preparation and presentation of financial statements, ensuring compliance with established public sector accounting practices.
• Evaluate and report on financial performance using specific IPSAS standards related to revenue and expenses, enhancing transparency and accountability in public sector financial management.
• Analyze and apply IPSAS requirements for the recognition, measurement, and disclosure of various assets and liabilities to ensure accurate and reliable financial statements.
• Demonstrate an understanding of advanced asset and liability management within the public sector through the application of relevant IPSAS standards.
• Master the principles of consolidation and group financial reporting under IPSAS, including the effects of foreign exchange rates, hyperinflation, and various forms of investment entities.
• Implement robust disclosure practices as per IPSAS guidelines to enhance the clarity and completeness of financial reporting in the public sector.
• Effectively prepare and present financial statements under the cash basis of accounting according to IPSAS, recognizing the specific disclosures and adjustments required.
• Facilitate the successful transition from cash to accrual accounting in public sector entities by applying IPSAS 33 and related guidance, addressing both strategic and practical aspects of the change process.

Accountants, financial analysts, auditors, policy makers, public sector professionals and government officials.

• IPSAS Understanding
• Accrual Accounting
• Financial Statements
• Accounting Policies
• Financial Analysis
• Ethical Conduct