Advanced Diploma in Public Financial Management. Qualifications for the public sector
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1 Advanced Diploma in Public Financial Management Qualifications for the public sector 1
2 About ACCA ACCA is the Association of Chartered Certified Accountants and we re the world s most forward thinking professional accountancy body. We believe that accountancy is vital for economies to grow and prosper which is why we work all over the world to build the profession and make society fairer and more transparent. Founded in 1904, we now have more than 188,000 fully qualified members and 480,000 students worldwide. They re amongst the world s best-qualified and most highly sought-after accountants and they work in every sector you can imagine. ACCA in the public sector 4 What is the Advanced Diploma 5 in Public Financial Management (Adv Dip PFM)? Benefits of the Adv Dip PFM qualification 6 Who is it for? 7 Adv Dip PFM course contents 8 Learning support 9 Additional support for the 10 public sector 2 3
3 ACCA in the public sector For public finance leaders of the future, ACCA is your partner of choice. Our qualifications directly answer the needs of the public sector for today - and tomorrow. We understand that public service excellence and value for money matter in developed and developing economies around the world. That s why our resources support finance professionals throughout their careers, making them invaluable business partners with strong professional skills. Because we re global, we can tailor our support at a local level to share the unique expertise that we ve acquired by working with major partners from governments to donor agencies and beyond. And our market-leading research signposts future developments, helping you to anticipate how finance is changing in the public sector. We equip you to deliver excellent public financial management and develop the strategic, forward thinking public sector accountants that the world needs. Together with our 64,000 members and students working in the public sector worldwide, we ethically support the business of government and build stronger societies worldwide. Our partnerships have been integral in founding a national self-sustaining accountancy profession in numerous countries globally including: Botswana, Cambodia, Ethiopia, Lesotho, Mauritius, Swaziland, Uganda, Vietnam and Zambia. We currently have over 640 approved employers in the public sector from around the world. What is the Advanced Diploma in Public Financial Management (Adv Dip PFM)? This qualification will transform the finance capabilities of your organisation. By delivering accounting and finance knowledge and the skills and ethical values needed by organisations like yours, our new Advanced Diploma will help you build financial capability and assess your employees. 64,000 members and students working in the public sector worldwide 640 approved employers in the public sector from around the world Given the pace of change and size of expenditure in the public sector, it s critical that finance professionals working in the sector have the right skills to deal with the challenges ahead. So in response to demand from the public sector, we developed the Advanced Diploma in Public Financial Management to help to support and build strong public financial management. This exciting qualification features six of the ACCA Qualification exams, our professional ethics module and the ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS). It also provides a pathway to the ACCA Qualification. 4 5
4 Benefits of the Adv Dip PFM qualification The Advanced Diploma in Public Financial Management will equip finance professionals working in your organisation with stronger and more relevant budgeting, financial reporting and financial management skills. And because it s an important component for improving the accountability and transparency of public funds, both individuals and their employers will benefit from having IPSAS financial reporting expertise. Who is it for? Our Adv Dip PFM course is designed for entry and mid-level accountancy professionals working in the public sector to deliver the relevant skills to ensure best practice when managing public funds. The qualification assesses the following skills, behaviours and competencies: Financial Management Behavioural Key benefits include: A substantial emphasis on forecasting/budgeting, cash flow management, accounting for transactions, cost analysis, governance, and performance and financial management develops the most highly relevant skills for a public sector organisation. The inclusion of the ACCA Cert IPSAS which will enable your employees to build on their financial reporting knowledge and understand the requirements of International Public Sector Accounting Standards. The flexible study options can be built around your organisational needs. You ll see from the information opposite how this qualification comprehensively covers the main technical areas that an effective finance function in the public sector needs. A pathway to progress further in finance and accountancy. Those who complete the Advanced Diploma will be in a strong position to progress further and complete the ACCA Qualification, helping you to develop the talent and meet the aspirations of your finance team. Financial accounting and reporting including IPSAS Budgeting, cost and management accounting techniques Risk management Financial management Cash flow management Governance and internal controls Managing individuals and teams Analysing and interpreting complex financial data Managing change and ensuring value for money Planning and control Managing performance Project appraisal and applying decision-making techniques Professional ethics, values and judgement Personal effectiveness and communication Being proactive Taking a sceptical approach Problem solving Supporting others Demonstrating business acumen Following a successful pilot across seven countries - Kenya, Uganda, Nigeria, Ghana, Zambia, Botswana and Vietnam - we re now making it available globally. 6 7
5 Adv Dip PFM course contents Accountant in Business Introduces students to different types of organisations, including public sector organisations and what their objectives are. It covers: how entities are organised their operating environment the role of finance and other key functions in contributing to the efficient, effective and ethical management and development of the organisation s resources, its people and systems. Management Accounting Introduces and develops knowledge and understanding of cost and management accounting techniques to support management in planning, measuring, controlling and monitoring organisation s resources (including cash flows) in multiple business contexts, including the public sector. Performance Management Develops knowledge and skills in: the application of management accounting techniques approaches for budgeting, measuring, controlling, monitoring and evaluating organisational performance ensuring value for money - economy, efficiency and effectiveness. Financial Reporting Develops knowledge and skills in: understanding and applying accounting standards the theoretical framework in the preparation of financial statements of entities analysing and interpreting financial information. Financial Management ACCA Certificate in IPSAS Builds on the financial reporting knowledge and skills gained from the Financial Reporting module and their understanding of commercial reporting standards introduces International Public Sector Accounting Standards demonstrates how to apply these standards in public bodies. Professional Ethics Module Introduces ethical knowledge helps develop ethical sensitivity and judgement encourages ethical behaviour. Learning support Financial Accounting Develops knowledge and understanding of: the underlying principles and concepts relating to financial accounting technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements. Develops knowledge and skills in: the application of financial management techniques approaches for budgeting, control and evaluation of investment and financing decisions. When your employees register as a ACCA Advanced Diploma in Public Financial Management student they will get access to a range of resources and support, including: special editions of Student Accountant digital magazine, tailored to the public sector Candidates studying this qualification will also benefit from access to the ACCA Learning Community, where they can discover, connect and learn with other ACCA students online, in a social and professional environment. They ll benefit from support and knowledge sharing 24/7, anywhere in the world. Your employees can expect to build an invaluable and diverse network of peers syllabuses and study guides to support them throughout their career and personal development. past exam papers The ACCA Learning Community also shows them how they can benefit from ACCA Facebook page where you collaborating with others who are at a similar stage in their exams, careers can network with other students and ambitions. face-to-face events. 8 9
6 Additional support for the public sector We work with public sector organisations globally to help them deliver excellence in public financial management and value for money for both service users and citizens. Below are some of the other ways we can help your organisation: ACCA Qualification IPSAS Our range of qualifications, research, recruitment and consultancy services are designed to help you build the finance capabilities your organisation needs to deliver effective financial management and the stewardship of public funds. ACCA Careers and Job Board ACCA-X To make an order or enquire about discount pricing please speak with an ACCA business development manager or
7 Want to know more? Find out more about ACCA s public sector qualifications by ing ppqadmin@accaglobal.com
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