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IPSAS CPD PATHWAY

Choose your IPSAS course

Public sector accounting, standard by standard. Every IPSAS standard will have its own course, built for public sector finance teams, auditors and treasuries. Choose a standard to be told the day it opens.

Choose course

Foundations4 courses

Presenting the financial statements12 courses

Revenue, expenses and benefits6 courses

Assets and liabilities12 courses

Financial instruments and group accounts9 courses

This list follows the IPSASB 2025 Handbook. IPSAS 47 replaces IPSAS 9, 11 and 23. IPSAS 43 replaces IPSAS 13, IPSAS 45 replaces IPSAS 17, IPSAS 39 replaces IPSAS 25 and IPSAS 41 replaces IPSAS 29, so each course will follow the current standard. Courses are being built. Choose a standard and we will tell you the day it opens.

IPSAS CPD pathway
BASICS

IPSAS Back to Basics

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
CASH

Financial Reporting Under the Cash Basis of Accounting

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
CONCEPT

Conceptual Framework for Public Sector Entities

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Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
RPG 1–3

Recommended Practice Guidelines

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 1

Presentation of Financial Statements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 2

Cash Flow Statements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 4

The Effects of Changes in Foreign Exchange Rates

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 5

Borrowing Costs

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 10

Financial Reporting in Hyperinflationary Economies

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 14

Events After the Reporting Date

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 18

Segment Reporting

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 20

Related Party Disclosures

Coming soon. Tell us you are interested and we will notify you the day it opens.

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LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 22

Disclosure of Financial Information about the General Government Sector

Coming soon. Tell us you are interested and we will notify you the day it opens.

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LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 24

Presentation of Budget Information in Financial Statements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 33

First-time Adoption of Accrual Basis IPSASs

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 47

Revenue

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 48

Transfer Expenses

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 42

Social Benefits

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 39

Employee Benefits

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 49

Retirement Benefit Plans

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 32

Service Concession Arrangements: Grantor

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 12

Inventories

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 16

Investment Property

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 45

Property, Plant, and Equipment

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 31

Intangible Assets

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 27

Agriculture

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 43

Leases

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 21

Impairment of Non-Cash-Generating Assets

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 26

Impairment of Cash-Generating Assets

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 44

Non-Current Assets Held for Sale and Discontinued Operations

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 46

Measurement

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 50

Exploration for and Evaluation of Mineral Resources

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 28

Financial Instruments: Presentation

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 30

Financial Instruments: Disclosures

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 41

Financial Instruments

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 34

Separate Financial Statements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 35

Consolidated Financial Statements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 36

Investments in Associates and Joint Ventures

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 37

Joint Arrangements

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 38

Disclosure of Interests in Other Entities

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS 40

Public Sector Combinations

Coming soon. Tell us you are interested and we will notify you the day it opens.

Online 100% online. Any device. Learn at your pace.
LearnOnline

Online Study Course

CPD course with a certificate. Earns CPD points.

IPSAS CPD pathway
IPSAS

Public sector accounting, standard by standard

Every IPSAS standard will have its own course, built for public sector finance teams, auditors and treasuries. Choose a standard above, or tell us which one you need first.