4th Education Community of Practice

April 08, 2019

Ljubljana, Slovenia

Event Details

The 4th PULSAR Education Community of Practice (EduCoP) convened on April 8-9, 2019 Ljubljana, Slovenia. The event was hosted by the Center of Excellence in Finance (CEF) and reconvened representatives of Ministries of Finance, universities, and Professional Accountancy Organizations (PAOs) of participating countries throughout the ECA region to further explore the development of quality Public Sector Accounting (PSA) education.


During the workshop, participants considered factors in the development of a PAO membership tier for public sector accountants, learned more about the exemption model to coordinate the development of accounting professionals among various educational institutions and were presented with model financial statements based on International Public Sector Accounting Standards. Additionally, the International Monetary Fund presented its paper on Implementing Accrual Accounting in the Public Sector. The workshop included a working session to refine Country Strategy and Action Plans for the rollout of the Public Sector Accounting “Training of Trainers” (“ToT”) activity planned under Phase 2 of the PULSAR Program and participants provided input into the terms of reference for the ToT. The ACCA IPSAS Certification program that will be relevant for the IPSAS ToT was also presented to the group. A key takeaway from the discussion was the critical role of the Ministries of Finance in the administration of the IPSAS ToT rollout. Before concluding the workshop, participants were familiarized with the work of CEF and toured the facility.  


Agenda: 4th PSA EduCoP Workshop

Agenda for the 4th Public Sector Accounting (PSA) EduCoP  held on 8-9 April 2019 in Ljubljana, Slovenia.

Publication of an illustrative set of consolidated financial statements for Model Public Sector Group and its controlled entities

This edition of illustrative annual consolidated financial statements of Model Public Sector Group has been prepared by EY to assist the users in preparing their own financial statements in accordance with IPSAS in issue at 31 January 2017 and effective for annual periods beginning on 1 January 2018. 

International Public Sector Accounting Standards Disclosure Checklist 2018 Edition

This checklist assists with the preparation of financial statements in accordance with IPSAS issued by the International Public Sector Accounting Standards Board. It shows all the disclosures required by these Standards issued as at 31 December 2017. 

Model Public Sector Group​ - Illustrative IPSAS financial statements

A presentation by Mr. Thomas Müller-Marqués Berger​, Ernst & Young - Global Leader International Public Sector Accounting, about the benefits of using a template such as Model Public Sector Group (MPSG), approach in its developing, and key points to consider.

IPSAS Certification Program

A presentation by Ms. Julie Hepburn​, Head of Quality and Recognition, about the ACCA IPSAS certification program: benefits, syllabus, aims.

ACCA Exemption Model

A presentation by Julie Hepburn, Head of Quality and Recognition, about the exemption model applied in the ACCA qualification framework as a practical example of an holistic PSA education pathway.

Implementing Accrual Accounting in the Public Sector

A presentation by Ms. Suzanne Flynn, IMF Regional PFM Adviser, on how to prepare moving from cash to accrual accounting.

PULSAR Training of Trainers

A presentation by Mr. Iain Mansfield Head of Public Sector, ACCA, about PULSAR Training of Trainers Program.