Skip to content

Foundation programme

Financial Reporting for Non Financial Managers

Read a set of accounts with confidence and understand what the numbers are and are not telling you.

Duration
3 days
Level
Foundation
Next date
2 to 4 November 2026
Fee from
US$795live online

Read the programme brochure

ClassroomLive onlineIn houseHybrid

Overview

Managers are routinely asked to act on financial information they were never taught to interrogate. This programme builds that literacy from the statements themselves: what each one measures, how they connect, where judgement enters, and which questions expose a number that is technically correct but misleading.

It runs 7 times over the published calendar, in 6 cities and live online. Every date is the same programme with the same content and the same certificate.

What you will be able to do

  • Read the three primary statements and explain how they connect.
  • Identify where accounting judgement materially affects a reported figure.
  • Interpret common ratios in the context of the business model.
  • Ask the questions that reveal a misleading presentation.

Who should attend

Managers and specialists without a finance background who hold budget responsibility or receive financial reporting.

Is the level right for you?

This is a foundation level programme. It assumes you are working in or moving into the area it covers, and it is built around your own material rather than a case study. If you are unsure, ask an advisor before registering rather than after.

Ask an advisor

How it is taught

Short input, then work. Across 3 days of roughly 6 teaching hours each, the balance sits deliberately with the second: a programme where the trainer talks for six hours produces notes rather than capability.

  • Your own material

    Exercises run on situations delegates bring, not on a case study written for a different organisation in a different decade.

  • A capped cohort

    Small enough that everybody is asked something. Executive programmes are capped tighter still.

  • Practice under scrutiny

    The difficult conversation, the challenged assumption, the decision defended out loud. Judgement is not built by watching.

  • Something to take back

    Each day ends with a thing you can use on Monday rather than a slide deck you will not reopen.

The programme, day by day

Day 1The three statements, Where judgement enters

The three statements

  • Position, performance and cash
  • How the statements articulate
  • Accruals and why profit is not cash
  • Reading the notes

Where judgement enters

  • Revenue recognition
  • Provisions and estimates
  • Depreciation and useful life
  • Impairment
Day 2Ratios in context

Ratios in context

  • Liquidity, leverage and return
  • Why a good ratio depends on the model
  • Trend against point in time
  • Comparability traps
Day 3Interrogating a presentation

Interrogating a presentation

  • Alternative performance measures
  • Selective comparatives
  • What has been left out
  • Questions that expose an assumption

What you leave with

  • A worked analysis of a real set of published accounts.
  • A personal reference sheet linking the three statements.
  • A ratio set appropriate to the delegate's own sector.
  • A checklist of questions for financial papers.

The certificate

A GATI certificate recording what you attended, issued after the programme has run and attendance has been taken. Attending at least 80 per cent of the days earns a certificate of completion; attending less earns a certificate of attendance stating exactly what was attended.

Every certificate carries a code that anybody can check against GATI's own record, which is what makes it worth holding. It records participation. This site will not imply one it does not have.

Questions

Who is Financial Reporting for Non Financial Managers for?
Managers and specialists without a finance background who hold budget responsibility or receive financial reporting. It runs at foundation level within Finance, Accounting and Audit, so it assumes you are working in or moving into that area rather than meeting it for the first time. If you are unsure whether the level fits, ask an advisor before registering rather than after.
How long is it, and what does a day look like?
3 days, running to roughly 6 teaching hours a day. Sessions are built around your own material rather than a case study, so a day alternates between short input and working on something you brought. The full outline is on this page, day by day.
What does it cost, and what is included?
The next published date is Live online at US$795 per delegate. The fee covers tuition, all programme materials and the certificate. Travel, accommodation and visas are arranged by the delegate. Fees vary by city, and every published date shows its own.
Can it be delivered for my organisation only?
Yes. Any published programme can run as a private cohort, on dates that suit you, in your city or online, built around your own material. That is a different conversation from registering an individual, and it starts with what capability you are trying to build rather than with a course title.
What certificate do I get?
A GATI certificate recording what you attended, issued after the programme has run and attendance has been taken. Attending at least 80 per cent of the days earns a certificate of completion; attending less earns a certificate of attendance stating exactly what was attended. Every certificate carries a code that anybody can check against GATI's own record.
Is the online version the same programme?
Yes. The same faculty, the same material, the same cohort cap and the same certificate. It is not a recording and it is not a reduced version. It exists because travel budgets and visa timelines rule people out of a room they should be in. The classroom version runs in Lagos, Accra, Maseru, Cairo.

Want to take this further?

Register on a published date, or tell an advisor what you need and they will come back with something specific rather than a brochure.

Related subjects

Related reading