The results of high sensitivity photo-thermal ionization spectroscoic (PTIS) investigation of shallow acceptors in high purity p-type germanium sample with room temperature resistivity of about 50Ω·cm, at temperature above liquid helium by Fourier transform spectrometer and associated magneto-optical measurement systems, are reported. The optimum photo-thermal ionization temperature range for the shallow impurities in high purity germanium is determined experimentally. At temperatures within this range, the PTIS spectra of this sample were measured. Boron and aluminum are found to be the main shallow acceptors in the sample. The causes of line splits of spectra, rapid recombination of compensating impurity and random strain, are analyzed and discussed.