The spelling of the word "ERTPOU" is a bit tricky, but it can be broken down through the use of IPA (International Phonetic Alphabet) transcription. The first sound is "er" which is represented by the phoneme /ɜː/. This is followed by "t" represented by /t/. Next is "p" represented by /p/. The fourth sound is "ou" which is a diphthong represented by /aʊ/. This is followed by the final letter "u" which is pronounced with the phoneme /uː/. So, the complete IPA transcription for "ERTPOU" would be /ɜːtpaʊuː/.