International Public Sector Accounting Standards (IPSAS) for Accountants and Auditors

Course Overview

• Impact on financial processes and systems
• How to formulate a documented action plan
• The Technical Bases
• Links and implications to and for broader strategies: Financial Management, Taxation, Asset Management, Governance and accountability
• The Standards
• Financial reporting
• Satisfying donor & stakeholder requirements
• Implications for Internal and External Audit
• How to manage substantial financial resources
• How to develop skills to aid implementation, capacity development, benefits realization and risk management plans

 

Training Format:In-class, Virtual, In-house

Location:Lagos, Accra, Nairobi, Kigali

Language:English, French

Nigeria Price:
₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price:
$4000

Kenya Price:
$5500

Rwanda Price:
$6000

Nigeria Price:₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price:
$4000

Kenya Price:
$4000

Rwanda Price:
$4000

Nigeria Price: ₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price: $4000

Kenya Price: $4000

Rwanda Price: $4000

• Introduction
• The Conceptual Basis of Government Accounting
• Reporting on the full cash basis (IPSAS statement: Financial Reporting under the Cash Basis of Accounting)
• Progress towards accrual accounting
• Financial reporting
• Auditing

Specific IPSAS Rules
• Payables & Expenses
• Inventories
• Intangible Assets
• Provisions, Contingent Liabilities and Contingent Assets
• Pre-Financing
• Cash Basis
• Accrual Basis
• Interpretation of GPFS
• The Impact of IPSAS on auditors and internal control system
• The Role of ICT

Why the need for IPSAS
• Why IPSAS
• Stewardship
• Public sector Accounting
• Introduction to IPSAS standards
• Accrual vs Cash accounting

Implementation of IPSAS
• Transition from Cash to Accrual Accounting by Governments
• IPSAS IMPLEMENTATION – ISSUES AND IMPACT
• The Standards
• The Unified chart of accounts
• Budgeting with IPSAS
• Benefits of adopting IPSAS
• Financial statements
• Revenues & Receivables

1ST BATCH: Tuesday, January 27, 2026 — Friday, January 30, 2026.

2ND BATCH: Tuesday, May 19, 2026 — Friday, May 22, 2026.

3RD BATCH: Tuesday, September 15, 2026 — Friday, September 18, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.

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