Qualifications in International Public Sector Accounting Standards

The International Public Sector Accounting Standards (IPSAS) is increasingly used by governments around the world in shaping their accounting framework.

To support national governments, state enterprises and public sector institutions as they move towards implementing IPSAS, we offer two related qualifications: the CIPFA Diploma in IPSAS (Dip IPSAS) and the CIPFA Certificate in IPSAS (Cert IPSAS).

Each cover the standards, as well as their practical application. Benefits to you and your organisation include:

  • ability to promote specialist expertise in this technically-demanding area
  • improve transparency of your financial reporting
  • increase quality of financial data
  • enable alignment across governments and non-governmental organisations
  • establish a solid basis to evaluate your current financial position and past performance
  • achieve formal recognition from CIPFA, the leading body for global public financial management

CIPFA Diploma in IPSAS (Dip IPSAS)

The Dip IPSAS provides a comprehensive understanding of the published standards, as well as guidance on applying the accounting requirements of the standards.

Successful completion of the course will demonstrate a detailed knowledge of the technical content of accruals-based IPSAS, Cash Basis IPSAS, and the ability to apply this knowledge within public service organisations.

Key learning objectives

At the end of the course, trainees will be able to:

  • describe the financial reporting context for public sector entities
  • understand the main requirements of IPSASs
  • apply the requirements of IPSASs to determine the appropriate treatment of events and transactions in financial statements
  • explain the requirements of Cash Basis IPSAS

Learning and assessment

The course consists of interactive e-learning modules, self-assessment quizzes and supporting workbooks. The course takes approximately 100 hours to complete and trainees can study at their own pace using CIPFA's virtual learning environment. 

The e-learning prepares trainees for an end of course online assessment. Trainees must achieve a minimum of 60% to pass the examination. You will receive the CIPFA Diploma in IPSAS qualification upon successful completion. Trainees may attempt the examination up to four times during the 12 month registration period.

Buy the Diploma in IPSAS

CIPFA Certificate in IPSAS (Cert IPSAS)

The Cert IPSAS introduces trainees to accounting and financial reporting in accordance with IPSAS, providing a solid foundational knowledge of the core published standards. Successful completion of the course will demonstrate basic technical knowledge of IPSAS, as well as an understanding of how certain events and transactions in public sector organisations should be treated.

Trainees will be introduced to the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, and gain a foundational understanding of Cash Basis IPSAS and several key accruals-based IPSASs. The Cert IPSAS provides the perfect basis to progress to the Dip IPSAS.

Key learning objectives

At the end of the course, trainees will be able to:

  • describe the financial reporting context for public sector entities
  • understand the main requirements of core and Cash Basis IPSAS

Learning and assessment

The course consists of interactive e-learning modules, self-assessment quizzes and supporting workbooks. The course takes approximately 40 hours to complete and trainees can study at their own pace using CIPFA's virtual learning environment.  

The e-learning prepares trainees for an end of course online assessment. Trainees must achieve a minimum of 60% to pass the examination. You will receive the CIPFA Certificate in IPSAS qualification upon successful completion. Trainees may attempt the examination up to four times during the 12 month registration period.

Buy the Certificate in IPSAS