Chartered Institute of Public Finance and Accountancy (CIPFA)

The Certificate is offered on a nine months basis from April to December. There are three modules in this qualification.

CIPFA is the only professional accounting body in world exclusively dedicated to public finance. It is the leading accountancy body for the public service providing education and training in accountancy and financial management. Its portfolio of qualifications are the foundation for a career in public finance. International Public Financial Management (IPFM) is a professional qualification for people who want industry leading public finance and accountancy careers.


CIPFA members work throughout the public services, in national audit agencies, in major accountancy firms, and in other bodies where public money needs to be effectively and efficiently managed.


  1. Employment with the Government of Lesotho for at least two (2) years; AND
  2. Any University Degree, Diploma or Certificate; OR
  3. COSC or equivalent with minimum pass in Mathematics and English Language.


CIPFA IPFM syllabus is comprised of four levels and thirteen papers, which includes one case study paper.

Course Syllabus

Certificate in International Public Financial Management

  • FA: Financial Accounting
  • MA: Management Accounting
  • PFM: Public Financial Management in Lesotho

Diploma in International Public Financial Management

  • AA: Audit and Assurance
  • FM: Financial management
  • PSFR: Public Sector Financial Reporting
  • BCM: Business and Change Management

Advanced Diploma in International Public Financial Management

  • GPPE: Governance, Public Policy and Ethics
  • PF: Public Finance
  • SPD: Strategy and Policy Development
  • CFR: Company Financial Reporting

Strategic Level (Chartered Accounting Stage)

  • SPF: Strategic Public Finance
  • SCS: Strategic Case Study