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About the Certificate in International Public Sector Financial Reporting

We are no longer accepting new registrations for the Certificate in International Public Sector Financial Reporting (Cert IPSFR). Current delegates of the Cert IPSFR programme can still complete their learning and gain the certificate.

If you are a current delegate and have a query regarding the certificate please contact Advisory Services by email or phone +44 (0)1908 248 250.

For alternative assessment based IFRS programmes please click here:

For CPD products including IFRS refreshers, updates and programmes covering UK GAAP click here:

Developed by ICAEW and CIPFA, the Cert IPSFR online learning programme provides a comprehensive overview of IFRSs and IPSASs.

It benefits anyone who requires an understanding of international financial reporting standards within the public sector.

Topics covered in the programme:

  • Context of IFRSs and IPSASs
  • Financial statement presentation
  • Funding, revenue and expenditure
  • Asset and liability reporting
  • Entity consolidation and combination
  • Disclosure and other matters

Cert IPSFR is a certificate-level, online learning and assessment programme that provides a practical insight into two sets of standards - international financial reporting standards (IFRSs) and their public sector equivalents, international public sector accounting standards (IPSASs).

What is the Cert IPSFR?

While supporting both direct IPSASs adoption and implementation of IFRSs modified for the public sector, the programme provides knowledge that helped guide organisations throughout, and beyond, the transitional and embedding period.

Learning outcomes:

  • understand and apply IFRSs and IPSASs principles, concepts and knowledge;
  • assess the standards’ impact across the organisation;
  • embed the standards within the organisation;
  • make informed decisions and provide practical advice; and
  • produce and interpret financial statements and information.

Self-study online learning

The programme is available online:

  • 41 modules with illustrations and examples to help understand and apply the standards. Each module is supported by a set of practice questions that can be taken at the end of each module. The practice questions help put theory into practice and can be implemented immediately in the workplace;
  • the opportunity to demonstrate understanding and knowledge in public sector financial reporting by taking the online assessment.
  • It contains 60 multiple questions and is two hours long. The assessment can be taken at anytime with results received immediately.