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.