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Online Diploma in US GAAP


This flexible learning option enables you to access the diploma programme today and complete it in your own time. 

Why do this course?

Get ahead of your peers and increase your employment prospects by completing the CPA Ireland Skillnet Diploma in US GAAP! 

This course is designed for accounting and financial professionals who work for any companies required to comply with US GAAP.

Current statistics, from the Central Statistics Office show that Ireland’s trade with the United States amounts to 23 percent of exports and 12 percent of imports. Many Irish Accountants rely on this trade for current and future employment. 

At the moment there is a shortage of Accountants with knowledge of US GAAP in Ireland and it has been identified as a barrier to employment by many CPA members who find it listed as a requirement in job descriptions. In designing this programme, CPA Ireland drew on the experience of Dr Wayne Bartlett, an experienced public financial management specialist with experience of working in over thirty countries. 

The course will enable participants to demonstrate a comprehensive knowledge and understanding of US GAAP in order to competently apply them. 

Method: Online Lectures & Webinars
CPD Credit: 40 hours with assignment or 36 hours without assignment
Cost: €750


1 Introduction to Core Principals & Overarching Standards 
2 Statement of Financial Position
3 Property, Plant and Equipment,
Other Assets, Contingencies & Liabilities
4 Income Statement, Other Comprehensive Income, Specific Types of Income & Cost
5 Taxation Leases & Special Asset Situations
Special Reporting and Disclosures
6 Consolidations and Equity Accounting, 
Fair Value Accounting
7 Accounting for Financial Instruments

Learning Outcomes

On successful completion of this course learners should be able to:

1)            Demonstrate a comprehensive knowledge and understanding of US GAAP

2)            Apply US GAAP to financial statements

3)            Apply the Concepts and pervasive principles of US GAAP to accounting transaction problems.

4)            Recognise and measure assets and liabilities as per US GAAP

5)            Identify disclosure requirements as per US GAAP

6)            Prepare a full set of financial statements as per US GAAP

7)            Reconcile IFRS financial statements to US GAAP and explain differences



To gain the diploma participants must successfully complete an assignment. The assignment will be issued twice a year with access to a free live webinar with Wayne Bartlett in advance of the issue date. 

In this assignment participants will be expected to demonstrate their understanding of US GAAP and their capacity to apply it to a set of IFRS financial statements. If a participant is unsuccessful in their first attempt at the assignment, they will have one opportunity to retake the assignment at the next available sitting. 


Upcoming Assessment Dates

Please see below the schedule for the next assignment:

Webinar: Friday, 16th November 2018

Assignment Issued: Monday, 19th November 2018

Submission Deadline: Friday, 30th November 2018 (by close of business)


Key Details

The course is delivered through a series of recorded lectures. There will also be live webinars scheduled prior to assignment dates where you can interact directly with the lecturer. This online option allows you to purchase the diploma today and complete it at a time and place that suits you. 

CPD Credit: 
Participants will gain 40 hours of structured CPD upon successful completion of the assignment, or 36 hours without completing the assignment. In order for CPD hours to be awarded, participants must complete a series of short questions at the end of each session.

The course fees are set at €750. The course fee covers access to the full suite of recorded sessions online, as well as accessing notes, in-class exercises, and Apple Financial Statements. Participants will have access to the course materials until they have completed the assignment.

For access to this course, please click here or contact Aisling Mooney at amooney@cpaireland.ie

Presenter: Dr Wayne Bartlett, CPA

Wayne Bartlett CPA, is an experienced public financial management specialist with experience of working in over thirty countries. He is heavily involved in CPA Ireland’s IPSAS work chairing the CPA Ireland IPSAS advisory board as well as being lead author on the ipsasacademy.net developed with CPA Ireland and Nelson Croom.


What do past participants have to say?

"I am a VAT expert with GlaxoSmithKline and I recently completed the Diploma in US GAAP offered by CPA Ireland. I work in tax for a UK company so US GAAP is not something I require for my current role but I decided to take up the course because it is extremely relevant in today’s job market.  I feel the diploma has strengthened my CV and enhanced my skillset. 

I found the course itself to be excellent, I loved that all of the content was online and I could complete it at my own pace.  Wayne, the lecturer, is an expert in US GAAP and easily shares his knowledge in an interesting & thought provoking way. The online content is a live recording of classes and online students are privy to the questions asked by the “live” attendees which are often the very question you would have asked yourself if you were present.

The course content is tested by way of assignment, I found the assignment to be easy to understand and very relevant, testing all the big areas that were covered by the course.

One of the benefits which I hadn’t anticipated was that I brushed up on my IFRS knowledge given the course constantly compares IFRS to US GAAP. This was an added bonus for me given I have been working in tax for most of my professional life. 

CPA Ireland offer tremendous support throughout the course, in addition to the class recordings and slides the course also provides a US GAAP factsheet, financial statements of a multinational, in class exercises & answers, CPA Ireland staff are available to take any queries and there is a free live webinar with the lecturer before the assignment is issued.  

In summary, I am very happy that I completed this diploma and highly recommend it to any prospective students." 

Lorraine O'Flynn, CPA