GAFM-CIS Exam Information and Outline
Certified IPSAS Specialist (CIS)
Syllabus Update Checked on: November 3, 2026
GAFM-CIS Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official GAFM-CIS exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
GAFM.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- Online multiple-choice certification examination following the GAFM Accredited Certification Training Program (ACTP)
- IPSAS Framework and Conceptual Framework
- IPSASB and public sector objectives
- Cash Basis IPSAS
- Cash basis financial statements
- Presentation of Financial Statements (IPSAS 1, 2)
- Statement of financial position and cash flows
- Revenue from Exchange and Non-Exchange Transactions
- IPSAS 9 and 23
- Property, Plant and Equipment and Assets
- IPSAS 17 and impairment
- Financial Instruments and Liabilities
- IPSAS 41 and provisions
- Consolidation and Transition to Accrual IPSAS
- IPSAS 35 and IPSAS 33