Step 1 – Pay the tuition fees through our website.

Step 2 – Receive an invitation to join the online live interactive class as per schedule.

Step 3 – Receive an invitation to our virtual classroom.

Cert IPSAS will be relevant to you if your organisation 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 practical and introductory knowledge of these standards and how they are interpreted and applied.

It’s been prepared for:

1) Public sector employers and employees globally

2) Accountants working or wishing to work in the public sector

3) National and local governments

4) Policy makers specialising in the public sector.

Degree

No specific degree is required, but an educational or vocational background in financial reporting is recommended before starting the Cert IPSAS.

Work Experience

None involved in qualifying, but the qualification is designed to accompany relevant work.

The certificate is assessed by a one-hour exam with 25 multiple-choice questions.

The Syllabus

1. IPSASB

An overview of the work of the Board (IPSASB), including its organization, the characteristics of public sector entities, the relationship between IPSAS® and the corresponding International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS®), the purpose of financial statements and any on-going projects.

2. Financial statement presentation and accounting policy

Develops an overview of:

• Financial statements (IPSAS 1)
• Cash flow statements (IPSAS 2)
• Accounting policies, changes in accounting estimates, and errors (IPSAS 3)
• Segment reporting (IPSAS 18)
• Disclosure standards and other topics, presentation of budget information (IPSAS 24)

3. Financial Performance

Provides an understanding of:

• Non-exchange revenue (IPSAS 23)
• Exchange revenue (IPSAS 9)
• Construction contracts (IPSAS 11)

4. Accounting for assets and liabilities

Delivers teaching around a wide range of topics including:

• Property plant and equipment (IPSAS 17)
• Intangible assets (IPSAS 31)
• Investment property (IPSAS 16)
• Impairment of cash generating assets (IPSAS 26)
• Impairment of non-cash generating assets (IPSAS 21)
• Borrowing costs (IPSAS 5)
• Inventories (IPSAS 12)
• Leases (IPSAS 13)
• Financial instruments (IPSAS 28, 29, 30)
• Provisions
• Contingent liabilities and contingent assets (IPSAS 19)
• Events after the reporting date (IPSAS 14)
• Employee benefits (IPSAS 39)
• Social benefits (IPSAS 42)
• Agriculture (IPSAS 27)
• Concessions
• Foreign operations and hyperinflationary economies (IPSAS 4, 10)
• Service concessions (IPSAS 32)
• Translation of financial statements of foreign operations (IPSAS 4)
• Financial reporting in hyperinflationary economies (IPSAS 10)

5. Consolidation

Delivers training around:

• Separate Financial Statements (IPSAS 34)
• Consolidated Financial Statements (IPSAS 35)
• Investments in Associates and Joint Ventures (IPSAS 36)
• Joint Arrangements (IPSAS 37)
• Disclosure of Interests in Other Entities (IPSAS 38)
• Public Sector Combinations (IPSAS 40)

6. Disclosure standards

• Related party disclosures (IPSAS 20)
• Disclosure of financial information about the general government sector (IPSAS 22)

7. Cash basis IPSAS

Teaches students about Part 1 of the cash basis IPSAS, covering required information in:

• The statement of cash receipts
• Payments
• Disclosures
• Consolidation under the cash basis
• Presentation of budget information in the financial statements
• The additional (non-mandatory) disclosures encouraged in Part 2 of the cash basis IPSAS

8. First-time adoption of accrual-based IPSAS

Delivers training cover the following areas:

• Migrating from cash to accrual basis
• First time adoption of IPSAS (IPSAS 33)
• Change management and the adoption of IPSAS

9. Forthcoming proposals for change

Teaches students about Public sector financial crisis and IPSAS, IPSASB’s strategic direction and forthcoming proposals from the IPSASB.

Exposure Drafts, Consultation Papers and other proceedings ‘issued’ on or before 31 August annually will be assessed within the certificates from early in April until 31 March of the following year.

Gold-Approved Learning Partner of ACCA and approved partner of Hock International

Expert  teaching faculty

Weekend classes making it flexible for working professionals in the Middle East

Assistance will be provided in planning a study schedule.

Our tutors shall send weekly assignments to help the student maintain a firm grip over the subject.

We will encourage the students to appear for all the mock exams.

Short notes prepared by the teacher will be shared after each session.

Video recordings of every live session will be shared with the students

We strictly monitor the attendance of students and ensure reaching out to the absentees.

Bradford offers complete guidance through registration with ACCA for exams and obtaining the certification.

Bradford Learning Global is the Gold-Approved Learning Partner of ACCA in the UAE.

Click to view the Gold-Approved Learning Partner certificate

Comprehensive study material developed by our expert tutor.

FEES to ACCA

Standard Assessment Price:  £102

ACCA Member  Assessment Price:  £88

You can apply for assessment online at any time during the year

You can apply for the Certificate in International Public Sector Accounting Standards exam using the below link.

Book your exam

You may re-attempt the exam twice with one payment, which is valid over 6 months of accessing the course.

If you do not pass after three attempts, you will need to pay another registration fee to attempt the assessment again, giving you a further three attempts to pass.

Cert. IPSAS is a computer-based online exam and you can attempt it anywhere according to your choice. 

Results are published immediately once the assessment is completed and you will get the certificate issued by ACCA in your email as soon you pass.

A score of 50% is considered passing.

What are the Certificates in International Public Sector Accounting Standards?

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.