ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS)


IPSAS® have been 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 standards 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 – has been specifically developed to help you meet the challenges of implementing IPSAS by:

  • examining the fundamental requirements of accrual-based IPSAS on a standard-by-standard basis, for the benefit of preparers, auditors and users of financial statements
  • providing guidance on how to use IPSAS in practice, with the aid of cases, interactive exercises and formative questions
  • explaining the difference between the cash basis IPSAS and accrual-based IPSAS
  • providing an overview of how IPSAS are used around the world
  • explaining the workings of the IPSASB and how these are developing.

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 IPSAS Standards®.

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

It’s been prepared 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.

If you already have a professional accountancy qualification this qualification can be a valuable source of CPD, offering an opportunity to top up existing competencies with specific technical knowledge and skills around IPSAS Standards®.

If you do not hold a professional accountancy qualification, it 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.

Offered by

ACCA Global

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

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

Founded in 1904, we now have 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 you can imagine.

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ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS)

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