SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Further Education and Training Certificate: Bookkeeping 
SAQA QUAL ID QUALIFICATION TITLE
58376  Further Education and Training Certificate: Bookkeeping 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Further Ed and Training Cert  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  130  Level 4  NQF Level 04  Regular-Unit Stds Based 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
20363  Certificate: Registered Bookkeeper  Level 4  Level TBA: Pre-2009 was L4  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

The purpose of this qualification is to:
  • Provide the learner with the knowledge, understanding, skills and experience to become a Bookkeeper to Financial Statements. This will aid individual development and enhance the employment prospects of the learner, as well as social transformation through the formal acknowledgement of competencies, skills and knowledge.
  • Equip the learners with a Qualification that can be used in the field of Accounting. Successful completion of this qualification will give the learner the knowledge and skills required not only to perform his/her Accounting job efficiently, but also to proceed on a path of life-long learning with Qualifications at a higher level.
  • Provide employers and others with an adequate basis for assuring that those learners gaining the Qualification are competent to act as Bookkeepers, providing Accounting and Financial Management support in medium to large organisations or to act as the senior Bookkeeper in a smaller organisation under the supervision of an outsourced Chartered Accountant or Accounting Officer.
  • Encourage the widest possible access to the Accounting profession and Accounting Qualifications by making it possible for the following learners to obtain a bookkeeping qualification:
    > Those who have performed an Accounting and/or Bookkeeping function in their organisation for some time without a formal Qualification in Accounting.
    > Those who were previously disadvantaged and who were unable to continue their learning in the Further Education Band.
    > Those who have recently taken up a position as a support staff member in an Accounting section of a medium to large organisation.
    > Those who have not acquired the skills and competencies required for learning as Technical Financial Accountants.

    Qualifying learners will be able to apply for Associate membership of the Institute of Certified Bookkeepers Ltd.

    Rationale:

    There is a need for adequate control to be maintained over the financial affairs of companies, which sometimes fail due to inadequate preparation of Financial Statements with costs being allowed to exceed budget and income. This Qualification aims at equipping learners to perform the Accounting function in small organisations and to provide support to Accountants and Financial Managers in medium and large organisations so that the Accounting and Financial Management functions can be performed effectively. As all organisations need to employ people with this knowledge, Bookkeepers to Financial Statements are in short supply.

    The nature of the Qualification and the integrated work-place assessment requirements will reduce the amount of non-productive time traditionally associated with workplace training when learners enter the world of work as Bookkeepers in medium to large organisations and as senior Bookkeepers in small organisations. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learning Assumed to be in Place:

    It is assumed that the learners, accessing this qualification are competent in:
  • Communication at NQF Level 3.
  • Mathematical Literacy at NQF Level 3.
  • Computer Literacy at NQF Level 3.

    Recognition of Prior Learning:

    This Qualification may be obtained in whole or in part through a process of RPL. Recognition of prior learning means the comparison of the previous learning and experience of a learner howsoever obtained, against the learning outcomes required for this Qualification in terms of the Specific Outcomes and the Exit Level Outcomes of the Qualifications as a whole and crediting the learner with the knowledge and skills and competencies already mastered. The learner will be credited with the Unit Standards already mastered and will not need to prove competence in them again. If competence can be shown in all the outcomes, the complete qualification can be awarded to the candidate.

    The assessor applying RPL could use any of the following tools and techniques to assess competence:
  • Performance of an accounting task in the workplace.
  • Questioning the learner about the task.
  • Written evidence that the learner is able to undertake the task in terms of previous work experience.
  • Simulation of an accounting task.
  • Case studies.
  • Preparation of written reports.
  • Evidence from workplace appraisal.
  • Interpretation of accounting information.
  • Evidence of minutes, notes and working papers relating to meetings.
  • Verification of completed work.
  • Training records.
  • Testimonials.
  • In-company short courses.
  • Certificates and qualifications.

    The learner could be required to prepare a portfolio, which will comprise a collection of evidence of prior learning.

    Access to the qualification:

    Access to the qualification is open, bearing in mind the "learning assumed to be in place" and that the learner must has access to a work environment where bookkeeping functions can be fulfilled. 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    The Qualification consists of a Fundamental, a Core and an Elective Component.

    To be awarded the Qualification, learners are required to obtain a minimum of 130 credits as detailed below.

    Fundamental Component:

    The Fundamental Component consists of Unit Standards in:
  • Mathematical Literacy at Level 4 to the value of 16 credits.
  • Communication at Level 4 in a First South African Language to the value of 20 credits.
  • Communication in a Second South African Language at Level 3 to the value of 20 credits.

    It is compulsory therefore for learners to do Communication in two different South African languages, one at Level 4 and the other at Level 3.

    All Unit Standards in the Fundamental Component are compulsory.

    Core Component:

    The Core Component consists of Unit Standards to the value of 42 credits all of which are compulsory.

    Elective Component:

    The Elective Component consists of Unit Standards to the value of 71 credits. Learners are to choose Unit Standards to the minimum of 32 credits. 

  • EXIT LEVEL OUTCOMES 
    1. Finalise and interpret accounts.

    2. Interpret and draft financial statements.

    3. Maintain financial records and prepare general ledger accounts.

    4. Calculate and record Value Added Tax transactions and complete VAT returns.

    5. Establish, maintain and use a computerised bookkeeping system.

    Critical Cross-Field Outcomes:

    The learner who acquires this qualification should be able to demonstrate ability to:
  • Identify and solve problems by thinking and making responsible decisions.
  • Work with others as a member of a team.
  • Organise and manage him/herself and his/her activities responsibly and effectively.
  • Collect, analyse, organise and critically evaluate performance.
  • Communicate well using mathematical and language skills.
  • Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving situations do not exist in isolation.
  • Benefit by full personal development, thus contributing to the social and economic development of South African society at large. 

  • ASSOCIATED ASSESSMENT CRITERIA 
    1.
  • Adjustments to total expenses and purchases of assets are made according to organisational requirements.
  • Trading, profit and loss account and balance sheets for a small business are prepared according to legislative requirements.
  • A distinction is made between gross profit, net profit and cash in hand in accordance with legislative and organisational regulations.
  • Basic liquidity and profitability ratios are calculated according to organisational requirements.

    2.
  • The basic characteristics of the business and accounting environment are explained with examples.
  • Financial statement information is identified and interpreted in relation to organisational goals and objectives.
  • Year end financial statements are drafted according to legislative and organisational requirements.
  • Informed financial decisions are made using evidence from financial statements.

    3.
  • Records relating to capital acquisition and disposal are maintained following organisational policies and procedures.
  • Records on income and expenditure are kept and maintained according to organisational policies and procedures.
  • Information for the preparation of general ledger accounts is collected and collated according to organisational requirements.
  • Extended trial balance is prepared according to organisational procedures.

    4.
  • VAT concepts are defined in relation to legislative policies and procedures.
  • The current rules and rates of VAT are applied according to legislative and organisational requirements.
  • VAT for cash and credit transactions are calculated and recorded following legislative and organisational procedures.
  • VAT records are set up and maintained according to legislative and organisational requirements.
  • Complete VAT returns are prepared according to legislative requirements.
  • The relevant documentation for submission to the Receiver of Revenue is completed in accordance with legislative requirements.

    5.
  • Issues associated with data integrity and security are understood and explained with examples.
  • Elementary tasks associated with preparing a computerised accounting system are undertaken.
  • Practical measures needed to assure accuracy, completeness and confidentiality of data in the computerised bookkeeping system are explained.
  • A year-end and reconciliation procedures, interpreting the data and making necessary adjustments to financial data and period end procedures are run.

    Integrated Assessment:

    Integration implies that theoretical and practical components are assessed together. It also implies that learning in different unit standards could and should be assessed in an integrated way where possible. Integrative assessment techniques may be used to assess multiple specific outcomes within multiple unit standards within the learner's work context. Within each unit standard, the specific outcomes and associated assessment criteria guide the learning process. The assessment determines whether the outcomes have been attained.

    Assessments should be flexible and must cater for a wide range of options and contexts. Assessment must be fair, transparent, valid and reliable and should ensure that no learner is disadvantaged.

    Assessment of Communication and Mathematical Literacy should be contextually based in accordance with the specialisation and context chosen and applied. Assessment has a formative monitoring function. Formative assessment should be used to assess gaps in the learner's skill and knowledge level. Its goal is to assess the learner's competence providing feedback to both learner and facilitator for further learning. It is continuous and is used to plan appropriate learning experiences to meet the learner's needs. It provides information about problems experienced at different stages in the learning process.

    Assessment must also have a summative component. Summative assessment may be used on completion of a unit standard, but should not be the only form of assessment.

    A variety of methods must be used in assessment, and tools and activities must be appropriate to the context in which the learner is working. Where it is not possible to assess all competencies in the workplace, simulations, case studies and other techniques should be used to provide a context appropriate to the assessment. 

  • INTERNATIONAL COMPARABILITY 
    Introduction:

    Training in African countries and the Western World (in the latter where Bookkeeping structures are well established) was looked at to assess the suitability and the level of learning in the qualification. International benchmarking took place throughout the project in:
  • The standards writing approach.
  • The contents of the standards themselves.
  • The appropriateness of the chosen standards format.

    Benchmarking was done on qualifications from United Kingdom, Bahamas, Namibia, Botswana, Russia, Estonia, Latvia, Lithuania, Kazakhstan, Ukraine, and Sri Lanka.

    United Kingdom

    In Britain there are two qualifications which closely match the outcomes of this FETC, namely the Level 3 Certificate in Bookkeeping (100/2872/9) and the Level 3 Diploma in Accounting and Advanced Bookkeeping (100/2873/0) registered with the Qualifications Curriculum Authority and awarded by the International Association of Bookkeepers (IAB). In addition this qualification is offered in the following countries: Russia, Estonia, Latvia, Lithuania, Kazakhstan, Ukraine and Sri Lanka.

    When reviewing the qualification IAB Level 3 Diploma in Accounting and Advanced Bookkeeping (Qualification Accreditation Number 100/2873/0), it was found that the following outcomes have been covered and adapted to meet the needs of the South African economic environment:

    1. Compile a Fixed Asset Register and account for the Depreciation and Disposal of tangible Fixed Assets.
    2. Make complex Accounting Adjustments relating to Stock
    3. Prepare complex Financial Statements for a Sole Trader or a Partnership

    The following IAB Level 3 Certificate in Bookkeeping (Qualification Accreditation Number 100/2872/9) contains the following outcomes which were reviewed and mapped against the outcomes of this qualification after the units were adapted to meet the needs of the South African economic environment.

    1. Understand the form and function of the Trading and Profit and Loss Account, and Balance Sheet
    2. Understand and apply Accounting Concepts and Accounting Policies
    3. Categorise Income and Expenditure
    4. Make Accounting Adjustments relating to Stock
    5. Make Accounting Adjustments relating to depreciation
    6. Make Accounting Adjustments relating to Prepayments and Accruals
    7. Make Accounting Adjustments relating to Provisions for Doubtful Debts
    8. Prepare basic Financial Statements for a Sole Trader

    It must be borne in mind that the complexity of the Outcomes of a United Kingdom level 3 qualification compares with the required complexity of its South African NQF level 4 counterpart.

    In addition, the IAB, being an accredited United Kingdom Awarding Body under the auspices of the Qualifications Curriculum Authority, has developed and translated these programmes into Russian to assist in the education and training of Russian Bookkeepers and Accountants to an international standard.

    Bahamas

    A review of qualifications in Bookkeeping offered in the Bahamas showed that the accounting outcomes of this qualification fairly represent the outcomes of the qualification "Certified Professional Bookkeeping" offered by Galilee College which is registered with the Bahamas Ministry of Education and approved by the Bahamas Department of Public Personnel. During the review of this qualification, it was found that the four parts that make up the Professional Bookkeeping qualification are covered in the various outcomes illustrated below:

    Part 1: Accounting for a Proprietorship

    1. Recording a general journal
    2. Financial statements
    3. Adjusting and closing entries

    Part 2: Accounting for a Partnership
  • Journalising in special journals
  • Posting to ledgers
  • Taxes and reports
  • Work sheet
  • Financial statements for a Partnership
  • Recording, adjusting and closing entries

    Part 3: Accounting for a Corporation
  • Recording in special journals
  • Inventory and receivables
  • Plant assets and depreciation
  • Notes and interest
  • Distributing dividends and work sheet
  • Statement for cash flows
  • Budgetary accounting
  • Financial statements and ratios

    Part 4: Quickbooks Accounting
  • Computerised bookkeeping and accounting
  • Purchases and accounts payable
  • Sales and accounts receivable
  • Payroll transactions
  • Other computerised functions
  • Reporting
  • Exporting to Excel


    SADC
    The Eastern Central and Southern African Federation of Accountants (ECSAFA) is a regional body whose objects, inter alia, are to co-ordinate development of the accountancy profession and the promotion of internationally recognised standards of professional competence and conduct within the region.

    The following unit standards were mapped against the "Occupational Standards for Accounting Technicians in the ECSAFA region and found to be a total match:

    Unit Standard No; Title; ECSAFA Unit No:
  • 13015; Draft Financial Statements; Unit 11.
  • 12995; Maintain financial records and prepare general ledger accounts; Unit 5.
  • 12994; Supply cost information for management control; Unit 4.
  • 12996; Record, analyse and prepare cost information; Unit 6.
  • 13000; Contribute to the planning and allocation of resources within an accounting framework; Unit 9.

    This qualification and its unit standards compare favourably with similar qualifications offered internationally.

    Botswana

    The Botswana Training Authority is a body parastatal charged with the responsibility to develop and review national training standards for levels with in the Botswana National Vocational Qualifications Framework, to form a clear and consistent system that is relevant to the needs of Botswana's economy.

    To this end the Training Standards Division has been established under the Department of Quality Assurance to coordinate the development of national training standards in collaboration withall relevant stakeholders, including industry or sector specialist. Two specific structures are used for this coordination; namely the Standards Setting Committee (SSC), and sector Standards Setting Task Forces (SSTF) . These are legally constituted bodies that are responsible for the development of awards in their respective subfields, trades or sectors. SSC is equivalent to the ETQAs under SAQA, SSTF to the SGBs.

    To date BOTA has developed unit standards in some subfields notably in the Services Field of Learning, but very little in the Business and Commerce field of learning.

    Namibia

    The Namibian Qualifications Authority have indicated that they do not have any registered qualifications in Bookkeeping and Accounting and would consider a proposal for assistance in such development in conjunction with the Namibian Training Authority, professional bodies and representatives from commerce and industry, government, providers and learners.

    Conclusion

    From the information available and the developmental initiatives undertaken in other countries, it can be concluded that this qualification compares favourably with the recommended outcomes as laid down by the Eastern, Central and Southern African Federation of Accountants. Furthermore this qualification has taken into account the South African economic environment, legislative procedures and designated accounting frameworks to ensure a transparent and authentic derivative of the various international qualifications reviewed. 

  • ARTICULATION OPTIONS 
    This Qualification articulates horizontally with the following Qualification:
  • ID 48736: National Certificate: Small Business Financial Management, NQF Level 4.

    The Qualification articulates vertically with the following Qualifications:
  • ID 36213: National Diploma: Technical Financial Accounting, NQF Level 5.
  • ID 23618: Certificate: Office Administration, NQF Level 5.
  • ID 24418: Certificate: Business Accounting, NQF Level 5.
  • Certificate: Accounting Technician, NQF Level 5. 

  • MODERATION OPTIONS 
  • Anyone assessing a learner or moderating the assessment of a learner against this Qualification must be registered as an assessor with a relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable the achievement of this Qualification must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Association with the relevant ETQA.
  • Assessment and moderation of assessment will be overseen by the relevant ETQA or by an ETQA that has a Memorandum of Understanding with the relevant ETQA, according to the ETQA's policies and guidelines for assessment and moderation; in terms of agreements reached around assessment and moderation between ETQAs (including professional bodies); and in terms of the moderation guideline detailed immediately below.
  • Moderation must include both internal and external moderation of assessments at exit points of the Qualification, unless ETQA policies specify otherwise.
  • Anyone wishing to be assessed against this Qualification may apply to be assessed by an assessment agency, assessor or provider institution that is accredited by the relevant ETQA or an ETQA that has a Memorandum of Understanding with the relevant ETQA.

    Formative assessment will be conducted internally by the provider with moderation being done by the relevant ETQA. 

  • CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Anyone performing assessment to determine competence for this Qualification should:
  • Hold a qualification in Bookkeeping that is registered at NQF Level 5 or above.
  • Be registered as an assessor with the relevant ETQA. 

  • REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2012; 2015. 

    NOTES 
    This qualification replaces qualification 20363 Certificate: Registered Bookkeeper, Level 4, 120 credits. 

    UNIT STANDARDS: 
      ID UNIT STANDARD TITLE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
    Core  120106  Compile elementary accounting reports  Level 3  NQF Level 03  10 
    Core  10022  Comply with organisational ethics  Level 4  NQF Level 04 
    Core  117156  Interpret basic financial statements  Level 4  NQF Level 04 
    Core  13015  Draft financial statements  Level 5  Level TBA: Pre-2009 was L5  12 
    Core  12995  Maintain financial records and prepare general ledger accounts  Level 5  Level TBA: Pre-2009 was L5  12 
    Fundamental  119472  Accommodate audience and context needs in oral/signed communication  Level 3  NQF Level 03 
    Fundamental  119457  Interpret and use information from texts  Level 3  NQF Level 03 
    Fundamental  119467  Use language and communication in occupational learning programmes  Level 3  NQF Level 03 
    Fundamental  119465  Write/present/sign texts for a range of communicative contexts  Level 3  NQF Level 03 
    Fundamental  9015  Apply knowledge of statistics and probability to critically interrogate and effectively communicate findings on life related problems  Level 4  NQF Level 04 
    Fundamental  119462  Engage in sustained oral/signed communication and evaluate spoken/signed texts  Level 4  NQF Level 04 
    Fundamental  119469  Read/view, analyse and respond to a variety of texts  Level 4  NQF Level 04 
    Fundamental  9016  Represent analyse and calculate shape and motion in 2-and 3-dimensional space in different contexts  Level 4  NQF Level 04 
    Fundamental  119471  Use language and communication in occupational learning programmes  Level 4  NQF Level 04 
    Fundamental  7468  Use mathematics to investigate and monitor the financial aspects of personal, business, national and international issues  Level 4  NQF Level 04 
    Fundamental  119459  Write/present/sign for a wide range of contexts  Level 4  NQF Level 04 
    Elective  116940  Use a Graphical User Interface (GUI)-based spreadsheet application to solve a given problem  Level 3  NQF Level 03 
    Elective  243944  Administer accounts receivable and accounts payable on the system  Level 4  NQF Level 04 
    Elective  114733  Complete PAYE documents  Level 4  NQF Level 04 
    Elective  243943  Maintain data integrity and security  Level 4  NQF Level 04 
    Elective  114735  Perform Value Added Tax calculations and complete returns  Level 4  NQF Level 04 
    Elective  243942  Run year end and reconciliation procedures  Level 4  NQF Level 04 
    Elective  243945  Setting up the system  Level 4  NQF Level 04 
    Elective  117927  Use a Graphical User Interface (GUI)-based database application to solve a given problem  Level 4  NQF Level 04 
    Elective  110528  Compile and control a budget for a range of office supply requirements  Level 5  Level TBA: Pre-2009 was L5 
    Elective  13000  Contribute to the planning and allocation of resources within an accounting framework  Level 5  Level TBA: Pre-2009 was L5  10 
    Elective  12996  Record, analyse and prepare cost information  Level 5  Level TBA: Pre-2009 was L5  10 
    Elective  12994  Supply costing information for management control  Level 5  Level TBA: Pre-2009 was L5 


    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. Academy of York Pty Ltd 
    2. Acceptable Solutions cc 
    3. Afritech Training Solutions - Correspondence 
    4. Alwanders Consulting Pty Ltd 
    5. Boston City Campus & Business Coll 
    6. Boston School of Finance 
    7. BTSC Learning Institute (Pty) LTD 
    8. Capacity Vision (Pty) Ltd 
    9. Charterquest Financial Training Institute 
    10. Compuzone Training Academy 
    11. Cudosys (Pty) Ltd 
    12. Damelin (Pty) Ltd 
    13. Damelin Correspondence College 
    14. Definitive Training Solutions CC 
    15. Edge Empowerment & Consultancy (Pty) Ltd 
    16. Edge Power 
    17. ELB Management Consultants (Pty) Ltd 
    18. Falcon Business Institute (Pty) Ltd 
    19. Global Education and Training Institute (Pty) Ltd 
    20. GLOBAL PROSPECTUS TRAINING PTY LTD 
    21. Harvest Institute of Commerce-Face to Face 
    22. Hillcross Business College (Pty) Ltd. 
    23. HYM Consulting (Pty) Ltd 
    24. IMPI Training (Pty) Ltd 
    25. Institute for Management Development (Pty) Ltd 
    26. Institute of Management Development (Pty) Ltd 
    27. Intec College (Pty) Ltd 
    28. INTRACCOUNTS (PTY) LTD 
    29. IQAcademy 
    30. KIB College (Pty) Ltd 
    31. Learn-Ex Gratia 
    32. Management and Leadership Academy - Pietermaritzburg 
    33. Management and Leadership Academy- Durban 
    34. Milpark Education (Pty) Ltd (previously known as Milpark Business School) 
    35. MSC College - Alberton 
    36. NDUGU CONSULTING 
    37. Nhlahle Development Agency 
    38. PAN AFRICAN TRAINING 
    39. Retsile Trading 
    40. SA Academy of Applied Competence - Bloemfontein 
    41. SA Academy of Applied Competence - Durban 
    42. SA Academy of Applied Competence - Pretoria 
    43. SACOB Education and Training (Pty) Ltd 
    44. Self-study - FASSET 
    45. Siyafunda Training and Development Trust 
    46. Successors Training Institute 
    47. The Academy of Commerce and Accounting 
    48. Training for Results (Pty) Ltd 
    49. Tshwane College of Commerce and Computer Studies 
    50. Victorious Training Institute (Pty) Ltd 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.