{"product_id":"3678316_acca-learning","title":"Certificate in Public Financial Management","description":"\u003ch2\u003eWhat you will learn\u003c\/h2\u003e\u003cul style=\"margin-bottom: 11.0px;\"\u003e\n\u003cli style=\"margin-left: 9.0px;margin-bottom: 2.0px;\"\u003eexplain the approaches, activities and roles relevant to each stage of the PFM cycle and why every part of the cycle matters for good PFM\u003c\/li\u003e\n\u003cli style=\"margin-left: 9.0px;margin-bottom: 2.0px;\"\u003edescribe good PFM practices and recognise how good PFM enables better decision-making for the public good\u003c\/li\u003e\n\u003cli style=\"margin-left: 9.0px;margin-bottom: 2.0px;\"\u003eexplain how PFM reform can help improve public outcomes\u003c\/li\u003e\n\u003cli style=\"margin-left: 9.0px;margin-bottom: 2.0px;\"\u003edescribe how good PFM practices differ around the world according to different countries’ needs\u003c\/li\u003e\n\u003cli style=\"margin-left: 9.0px;margin-bottom: 2.0px;\"\u003erecognise and evaluate ethical dilemmas in PFM situations and apply ethical principles to decision-making to ensure fair and equitable practices in public finance\u003c\/li\u003e\n\u003cli\u003eapply best PFM practices in your day-to-day work\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch2\u003eAbout this Certificate\u003c\/h2\u003eThe Certificate in Public Financial Management (PFM) gives learners a clear and complete understanding of how public finance works – and how to strengthen it. Developed by ACCA’s public sector specialists, it reflects the challenges governments face today and the skills organisations need to manage public money responsibly. The Certificate builds practical capability across budgeting, reporting, governance, operations and ethical decision making. It shows how public finance connects to real world service delivery and scrutiny, helping learners work confidently in complex public sector environments. Backed by ACCA’s global expertise and more than a century of public sector leadership, the Certificate offers a breadth and depth of capability building that goes beyond programmes focused only on accounting standards or technical reporting. It equips learners to support PFM reform, make better decisions and contribute to improved outcomes for citizens.\u003cbr\u003e\n \u003ch2\u003eCertificate structure\u003c\/h2\u003eThe Certificate is made up of five interconnected courses, including an exclusive capstone course and assessment. The full Certificate builds whole system insight and the capstone accreditation recognises your end to end PFM expertise.\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e1. Public Financial Management Essentials\u003c\/b\u003e\u003cbr\u003e\nLearners will be able to:\u003cbr\u003e\n1. explain the role of public finance and PFM for governments, the economy and the public\u003cbr\u003e\n2. describe how governments create and enact policies, including PFM policies\u003cbr\u003e\n3. explain how public sector goods and services are financed\u003cbr\u003e\n4. describe the objectives, benefits and challenges of PFM reform\u003cbr\u003e\n5. explain the importance of ethical practices and apply ethical decision making throughout PFM work.\u003cbr\u003e\n\u003cbr\u003e\n\u003ci\u003eAvailable now.\u003c\/i\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e2. Public Sector Budgeting\u003c\/b\u003e\u003cbr\u003e\nLearners will be able to:\u003cbr\u003e\n1. compare different types of budget and how they are formulated\u003cbr\u003e\n2. explain the processes involved in the different stages of the budget cycle\u003cbr\u003e\n3. compare different approaches to budget execution\u003cbr\u003e\n4. explain the role of the budget holder in budget execution\u003cbr\u003e\n5. explain the importance of budget execution controls for reducing the risk of budget variance and fraud.\u003cbr\u003e\n\u003cbr\u003e\n\u003ci\u003eAvailable now.\u003c\/i\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e3. Public Sector Accounting and Reporting\u003c\/b\u003e\u003cbr\u003e\nLearners will be able to:\u003cbr\u003e\n1. describe the unique needs and processes in public sector accounting\u003cbr\u003e\n2. identify the accounting standards that apply to public finance\u003cbr\u003e\n3. explain the benefits and challenges in moving from cash to accrual accounting\u003cbr\u003e\n4. explain how governments prepare financial statements for external scrutiny\u003cbr\u003e\n5. explain the role of internal audit in PFM.\u003cbr\u003e\n\u003cbr\u003e\n\u003ci\u003eReleasing October 2026.\u003c\/i\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e4. Public Sector Audit\u003c\/b\u003e\u003cbr\u003e\nLearners will be able to:\u003cbr\u003e\n1. explain the importance of governance in PFM\u003cbr\u003e\n2. describe the role of external audit in public finance\u003cbr\u003e\n3. describe the international standards that underpin public sector audits\u003cbr\u003e\n4. explain how external audits are planned and executed\u003cbr\u003e\n5. describe the role of compliance and performance audits.\u003cbr\u003e\n\u003cbr\u003e\n\u003ci\u003eReleasing October 2026.\u003c\/i\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003e5. Public Financial Management in Action (Certificate Exclusive)\u003c\/b\u003e\u003cbr\u003e\nLearners will be able to:\u003cbr\u003e\n1. explain how good PFM practices apply to cash planning, debt management, revenue administration, procurement, public investment management and public asset management\u003cbr\u003e\n2. explain the impact of good PFM in these activities on public services and outcomes\u003cbr\u003e\n3. describe how these key PFM activities intersect with the PFM cycle\u003cbr\u003e\n4. evaluate how their own work engages with core public finance activities and how they can contribute positively.\u003cp\u003e\u003cbr\u003e\n\u003ci\u003eCertificate exclusive.\u003c\/i\u003e \u003ci\u003eReleasing October 2026.\u003c\/i\u003e\u003c\/p\u003e\u003ch2\u003eKey information\u003c\/h2\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis Certificate is:\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003e\u003cspan style=\"\"\u003e\u003cb\u003eOn‑demand learning\u003c\/b\u003e — start anytime and study when it suits you\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"\"\u003e\u003cb\u003eSelf‑paced\u003c\/b\u003e — move through each course at your own speed\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"\"\u003e\u003cb\u003eVirtual access\u003c\/b\u003e — learn from anywhere, no fixed schedule\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan style=\"\"\u003e\u003cb\u003eInteractive content\u003c\/b\u003e — engage with practical tasks and real‑world scenarios\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003eThere are five course level assessments and one final captone assessment. Each is a 1-hour, 25-question multiple-choice exam.\u003c\/li\u003e\n\u003cli\u003eThere are 28 modules. \u003c\/li\u003e\n\u003cli\u003eComplete all modules and pass the assessment of each course to gain your CPD certificate and digital badge.\u003c\/li\u003e\n\u003cli\u003eComplete the capstone assessment to gain your ACCA Certificate in Public Financial Management. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\n\u003cimg alt=\"Provider_ACCA\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_Logo_Overview_300_120731.png\"\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":49217294139643,"sku":"100186","price":430.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":49217294237947,"sku":"100186","price":320.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":49217294205179,"sku":"100186","price":320.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":49217294172411,"sku":"100186","price":430.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/IR_M_18486__1__3678353.jpg?v=1789542120","url":"https:\/\/acca-learning.myshopify.com\/products\/3678316_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}