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 UNIT STANDARD THAT HAS PASSED THE END DATE: 

Apply accounting principles and procedures in the preparation of reports and decision making 
SAQA US ID UNIT STANDARD TITLE
119350  Apply accounting principles and procedures in the preparation of reports and decision making 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Demonstrating an understanding of accounting principles and reporting requirements and nature of functions in the public sector
  • Using accounting techniques and approaches to process financial information
  • Applying end of period accounting procedures in the preparation of financial statements
  • Applying procedures necessary for control over cash transactions and balances
  • Utilising procedures for reporting and recording accounts receivables
  • Utilising procedures for recording and reporting on liabilities in the public sector 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Demonstrate an understanding of accounting principles and reporting requirements and nature of functions in public sector. 
    OUTCOME RANGE 
    Accounting principles include but are not limited to matching, consistency, prudence, substance over form, conservatism, going concern and fair presentation, GRAP 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The public sector accounting environment is explained in the context of the public sector. 

    ASSESSMENT CRITERION 2 
    The nature of accounting principles, concepts and organisations influencing the development of accounting practice for the public sector are explained. 

    ASSESSMENT CRITERION 3 
    Appropriate accounting systems and procedures are derived and implemented in the public sector environment. 

    ASSESSMENT CRITERION 4 
    Treasury guidelines relating to accounting are explained. 

    ASSESSMENT CRITERION 5 
    Understand the importance of maintaining accounting records that are updated timely. 

    ASSESSMENT CRITERION 6 
    Understand the different financial reports to support management and decision-making in the public sector. 

    ASSESSMENT CRITERION 7 
    Understand the difference between the cash and accrual basis of accounting. 

    SPECIFIC OUTCOME 2 
    Use accounting techniques and approaches to process financial information. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The different accounting records that are necessary to process financial information are prepared. These include the general ledger, cash books, fixed asset registers and stores ledgers. 

    ASSESSMENT CRITERION 2 
    Regular reports on the financial position, financial performance and cash-flow are prepared in-year and analysed. 
    ASSESSMENT CRITERION RANGE 
    Range statement Includes but not limited to all requirements to prepare in-year reports and to analyse and interpret financial trends and ratios.
     

    ASSESSMENT CRITERION 3 
    Present information to decision-makers on the performance against the budget. 

    ASSESSMENT CRITERION 4 
    The use and role of the standard charts of accounts in the public sector is explained. 

    SPECIFIC OUTCOME 3 
    Apply end of period accounting procedures in the preparation of financial statements. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Appropriate end of period accounting procedures are used to finalise selected financial statements. 

    ASSESSMENT CRITERION 2 
    End of period transactions and events are recognized, measured and recorded in finalizing financial statements in accordance with standards applying to the public sector. 

    ASSESSMENT CRITERION 3 
    Year-end financial statements are reviewed and presented for approval to the appropriate person in the prescribed format. 

    SPECIFIC OUTCOME 4 
    Apply procedures necessary for control over cash transactions and balances. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Sound procedures for recording of cash receipts and payments are applied. 

    ASSESSMENT CRITERION 2 
    Regular reconciliations are prepared. 

    ASSESSMENT CRITERION 3 
    The principles and procedures underlying procedures of petty cash funds in the public sector are identified and explained. 

    ASSESSMENT CRITERION 4 
    Generally recognized internal controls of principles are applied in the handling of cash receipts and payments. 

    SPECIFIC OUTCOME 5 
    Utilise procedures for reporting and recording accounts receivables. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Sound procedures for issuing invoices for services rendered are applied. 

    ASSESSMENT CRITERION 2 
    Account receivable ledgers are maintained and reconciled. 

    ASSESSMENT CRITERION 3 
    An age analysis is prepared to monitor debtor payments effectively. 

    ASSESSMENT CRITERION 4 
    Collections of bad debts and reports related thereto are completed. 

    ASSESSMENT CRITERION 5 
    All legalities pertaining to the handling over of bad debt accounts are adhered to. 

    ASSESSMENT CRITERION 6 
    Discounts and interest calculations are determined for accounts receivable according to agreed payment terms. 

    SPECIFIC OUTCOME 6 
    Utilise procedures for recording and reporting on liabilities in the public sector. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Records of liabilities and their measurements are compiled and reconciled. 

    ASSESSMENT CRITERION 2 
    Interest is calculated on liable amounts 

    ASSESSMENT CRITERION 3 
    Discounts are calculated according to payment terms and conditions 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Any individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    2. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    3. Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    4. Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • Accounting techniques
  • Legislation, regulatory frameworks, policies and procedures that apply to accounting in public sector finance and administration
  • Financial statements
  • GAAP 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to manage accounts effectively and according to procedures 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to gather all the necessary accounting information to consolidate into financial statements and reports 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure that accounting reports are completed within given timeframes 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate information in order to assess any discrepancies 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to gather and disseminate accounting/financial information 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that accounting systems are effectively utilized 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts relating to financial decision making do not exist in isolation 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by ensuring that all accounting practices and regulatory requirements are adhered to within the public sector finance and administration 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

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

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  50081   Further Education and Training Certificate: Leadership Development  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  50205   National Certificate: Municipal Integrated Development Planning  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  58395   National Certificate: Project Management  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 
    Elective  50060   National Certificate: Public Administration  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  PSETA 
    Elective  57805   National Certificate: Public Sector Employment and Skills Development Practices  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  PSETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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. 42020 VISION TRAINING AND CONSULTING (PTY) LTD 
    2. A.S.A.P Training And Consulting 
    3. A4 Consultancy Cc 
    4. Aba Sebenzi 
    5. Abacwaningi Business Solutions 
    6. Abanguni College of South Africa 
    7. Abinet Training and Development 
    8. ABM COLLEGE SA (PTY) LTD 
    9. Accolades Business Services 
    10. Africa Corporate Training Institute And Hr Consulting 
    11. Africa Institute For Public Administration 
    12. Africa Mayibuye Leadership 
    13. African Khalom Holdings 
    14. African Resources And Financial Training 
    15. Africawide Consulting 
    16. Afriwealth Consulting 
    17. Afroxpert Performance Developement Cc 
    18. Akadon Trading (Pty) Ltd 
    19. Akili Training 
    20. All Access Holdings 
    21. Altimax (Pty) Ltd 
    22. Amabamba Recruitment 
    23. Amadi Institute of Management And Technology (Pty) Ltd 
    24. Amadube Investments Cc 
    25. Amandla Obunye Training Academy 
    26. Amangile Academy (Pty) Ltd 
    27. Amaqamu Project Management and Consulting 
    28. Amasu Consulting (Pty )Ltd 
    29. Amelron General Business Enterprise 
    30. Amg Training And Hygiene Consultants 
    31. AMODA LEGAL CONSULTING 
    32. Aphro Collective 
    33. Arms - Audit & Risk Management Solutions 
    34. Arnl Construction Development Projects 
    35. Asiphokuhle Training And Research Institute 
    36. AURECON TRAINING ACADEMY 
    37. Avax Sa 481 Cc. T/A Mandisa Development Services 
    38. Avc Corporate Advisory Services (Pty) Ltd. 
    39. Avenida (Pty) Ltd 
    40. Ayandona Manufacturing And Distribution (Pty) Ltd 
    41. BAHF HOLDINGS 
    42. Bakgatla Municipal Solutions 
    43. Balcare Advisory 
    44. Bantubanye Skills 
    45. Baobab Consulting And Training 
    46. Bashumi Consulting 
    47. Basiea Development And Training 
    48. Bavuse Trading Enterprises Cc 
    49. Bbt Business Projects (Pty) Ltd 
    50. BDCE 
    51. Be For Sunset Trading And Projects 266 
    52. BEC Training Consultants 
    53. Belgravia Institute Of Mangement (Pty) Ltd 
    54. Bendle Training And Projects 
    55. Bendrew Trading 
    56. Bephaswana Skills Development (Pty) Ltd 
    57. Beso Business Empowerment Solutions Cc 
    58. Bettes - Types Trading And Projects 
    59. Bikologix Projects 
    60. Black Bull Consulting 
    61. Blue Poplar 
    62. Bo Support Services Cc 
    63. Bo-Ndu Traiding 
    64. Boikgantsho Consulting & Events 
    65. Bokamoso Competence (Pty) Ltd 
    66. Bokatoka Construction and Projects 
    67. Bonolo Training Institute 
    68. Botlhale Business Consulting 
    69. Break The Chains Development Services 
    70. Bright Ideas Training 
    71. Brightstone Academy 
    72. Brilliant Affairs (PTY) Ltd 
    73. BUCKS BUB TRADING 5 CC 
    74. Bulwa Minerals Pty Ltd 
    75. Bw Khuzwayo Consulting Cc 
    76. C College 
    77. C Ngubane & Associates Inc. 
    78. Camblish Training Institute (Pty) Ltd 
    79. Camissa Institute 
    80. Canton Investments (Pty) Ltd 
    81. Capital Pioneer Consulting 
    82. Capricon Training Consultants cc 
    83. Careers IT (Pty) Ltd 
    84. Cb Willemse Training 
    85. Ccg Systems 
    86. Central Bridge Trading 109 
    87. Central Business Academy 
    88. Central Johannesburg Public FET College - Alexandra Campus 
    89. Central University of Technology, Free State 
    90. Centre For Municipal Research And Advice 
    91. Change Strategies Consulting Services Cc 
    92. Chartered Institute Of Safety Management 
    93. Chas Institute Of Development 
    94. Christian Campus Bible College 
    95. Chuma Development Consultants 
    96. City Of Tshwane Metro - Premos 
    97. Classic Human Capital Solutions 
    98. Clean Heat Academy (Pty) Ltd 
    99. Cnl And Associates 
    100. Constructive Asset Development (Pty) Ltd 
    101. Continuing Education Programme 
    102. Cool Ideas 1016 (Pty) Ltd T/A Esp Consulting 
    103. Crack Down Pest Control Services 
    104. Cradle Stars Trading Enterprise 
    105. Cre8Ive Organisational Development 
    106. Crimsonblu (Pty) Ltd 
    107. Ctc College 
    108. Cutting Edge Consultants Pty Ltd 
    109. Cymbol Consulting(Pty) Ltd. 
    110. Dalitso Consulting 
    111. Danearl (Pty) Ltd 
    112. Datatecture (Pty) Ltd 
    113. DC Academy 
    114. Dean Institute Of Learning (Pty) Ltd 
    115. Dee's Training (PTY) LTD 
    116. Delbra Innovative Consultancy 
    117. Deloitte & Touche 
    118. Dependable Consulting (Pty) 
    119. Development Bank Of Southern Africa (Dbsa) 
    120. Devhula Financial Services (Pty) (Ltd) 
    121. Dgk Advisory 
    122. Didintle Training Services 
    123. Dijama Training Academy 
    124. Dimension Development Network 
    125. DITEBOGO CONSULTANCY CC 
    126. Ditirelo Skills Development Services 
    127. DM Management & Consulting 
    128. DM Training Consultants 
    129. DotCentre Business Consulting 
    130. Dynafrica 
    131. E Mali Outsourcing Cc 
    132. E-Login Business Institute (Pty) Ltd 
    133. Eastern Rose Enterprise 
    134. Edequette Training Institute 
    135. Edtisa Education And Development Training Institute Of South Africa 
    136. Edutel Public Service Company 
    137. Edutraining Business College 
    138. Eduversity Pty Ltd 
    139. Efficient Leaders Pty Ltd 
    140. Elangeni Consulting 
    141. Elangeni Consulting (PTY) LTD 
    142. Elective Training Institute Enterprise Cc 
    143. Equilibruim Skills Development And Research Pty Ltd 
    144. Erf 340 Holdings 
    145. Escon 
    146. Eskilz College (Pty) Ltd 
    147. Etamic Pty Ltd 
    148. Ethekwini Corporate And Human Resources Skills Development Unit 
    149. Ethekwini Fire And Disaster Management Services 
    150. Ethembeni Multi Service Enterprise (Pty) Ltd 
    151. Excellent Minds Institute (Pty) Ltd 
    152. Execuprime Business College (Pty) Ltd 
    153. Express Model 405 
    154. Extribyte (Pty) Ltd 
    155. Fabulous City Trading 
    156. Fachs Business Consulting and Training 
    157. Falcon Business Institute 
    158. Falcon Business Institute (Pty) Ltd 
    159. Faranang Marketing 
    160. Finito Training And Consultancy 
    161. Fire Protection Association Of Southern Africa 
    162. Fort Hare Trading Solutions (Pty) Ltd 
    163. Free State Training and Development Institute 
    164. Frn Holdings 
    165. Frugatrax Consultants 
    166. Furniture World Training Centre 
    167. Fuze Business Initiative 
    168. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    169. Gatyana Training Academy (Pty) Ltd 
    170. Gauteng City College 
    171. Gauteng City Region Academy (GCRA) 
    172. Gauteng Talent Management Solutions 
    173. Genvio (Pty) Ltd 
    174. Getsmarter 
    175. Giamanje Tvet College 
    176. Giant Alive Group 
    177. Giggs Creations 
    178. Glere Skills And Consultants 
    179. Global Care Trading 100 CC 
    180. GOBELA CONSULTING 
    181. Goitsikitso Enterprise Trading 
    182. Gomolemo'S Consultant (Pty) Ltd 
    183. Gotsec Skills Training 
    184. Grant Thornton Learning Institute 
    185. Groen Mintirho (Pty)Ltd 
    186. Growth Management Consulting 
    187. Gudlhuza Development Solutions Cc 
    188. Hadima Training Academy 
    189. Hamonate Consulting 
    190. Hanyeleni Business Enterprise 
    191. Harvitex cc 
    192. HDPSA 
    193. Health Science Academy 
    194. Heartbeats Consulting Services 
    195. Heirs Training and Development Pty Ltd 
    196. Hercuscope 
    197. His Mercy Learning Academy 
    198. Hlekabo Trading Enterprise 
    199. HLOGIRATI (PTY) LTD 
    200. Hlombe And Associates 
    201. Hs Global Skills Business Solutions 
    202. Htb Consulting 
    203. Hym Consulting 
    204. Iale School Of Advanced Learning Education 
    205. ICM t/a Institute for Career Management 
    206. Igkm Management Services (Pty) Ltd 
    207. Ikhaya Training And Consulting 
    208. Ikhwezi Traning Institute (PTY) LTD 
    209. Iklwa Contractors 
    210. Ikwanda International Trading (Pty) Ltd 
    211. Ilinge Labantu Debt Solution 
    212. Iliso Investment holdings (Pty) Ltd 
    213. Ilitha Lelizwe Consulting 
    214. Imani 
    215. Imithente Development Holdings 
    216. Imperial City Campus (Pty) Ltd 
    217. Inafrica General Trading Pty Ltd 
    218. Indigo Institute 
    219. Infoport Africa 
    220. Injeje Training 
    221. Inkazimulo Trading 
    222. Inkcubeko Yakwantu Trading 
    223. Inkqubeko Investment (Pty) Ltd 
    224. Innercity Training Institute (Pty) Ltd 
    225. Innovative Technology Design 
    226. Institute For Built Environment & Psycho Socio Intervention 
    227. Institute For Local Government And Housing 
    228. Institute of Health and Social Care Studies 
    229. Institute Of Public Affairs And Governance Pty (Ltd) 
    230. Inzalo Enterprise Management Systems (Pty) Ltd 
    231. Isiphephelo Consultants 
    232. Isipho Equiping (Pty) Ltd 
    233. Itireleng Bokamoso Trading Enterprise 
    234. Itumeleng Wellness Solutions 
    235. Iyana Property Management 
    236. Izazi Training Solutions 
    237. Izwelethu Black Diamond 
    238. Jbm Consulting Pty Ltd 
    239. Jeppe College of Commerce and Computer Studies 
    240. Jet Energy South Africa 
    241. Jit Projects 
    242. Jobafrik Consulting 
    243. Jojo Training Institute 
    244. Jolly Boy Motor Spares 
    245. Josmap Training Institute 
    246. Joyride Trading 15 
    247. Jtm Empowered 
    248. July Gm Holdings 
    249. K Boneng Consulting Services 
    250. K Shabangu Fet College 
    251. K-Leng Touch, Events And Skills Development 
    252. Kadimo Consulting Cc. 
    253. Kagisho Business Concepts (Pty) Ltd 
    254. Kalideen Investment T/A Kalvest 
    255. KALIDEEN MANAGEMENT SERVICES 
    256. Kamanga Skills Projects 
    257. Karabo Ya Karabo 
    258. Keetileafrika Training Institute 
    259. Keletshepile Trading Enterprise 
    260. Kelsey Events And Business Consulting 
    261. Kernel Management And Consulting (Pty) Ltd. 
    262. Kgaka Kgolo Institute 
    263. Kgakishe Trading And Projects (Pty) Ltd 
    264. Kgang-Kgolo Consulting 
    265. Kgotla Trading Enterprise 
    266. Khabolwazi Pty Ltd 
    267. Khanyisela Consulting 
    268. Khatheo Trading And Projects (Pty) Ltd 
    269. Khehli Institute 
    270. Kholo Trading Enterprise 
    271. KHOSITHI TRAINING 
    272. Khula Nonke Training & Development 
    273. Kia Chuma 
    274. Kingdom Development Consultancy 
    275. Kn Business Solutions 
    276. Kokano Pty Ltd 
    277. Konwaba Training Solutions 
    278. Kpk Training Solutions 
    279. Kstd Pty Ltd 
    280. Kutlwa Consultancy 
    281. Kwazulu Skills Academy 
    282. Kwem Management Solutions 
    283. Kym Management Consulting 
    284. KZN Tourism Training 
    285. KZN Tourism Training Centre 
    286. Lagnita Skills Solutions 
    287. Lathithaa Consulting Services 
    288. Lavinda Trade And Invest 
    289. Le - Mark Training and Development Pty (Ltd) 
    290. Legalnalulwazi 
    291. Lelethu Training (Pty) Ltd 
    292. Lemao Enterprise 
    293. LEMARK TRAINING & DEVELOPMENT 
    294. Leronsa Trading Enterprise 
    295. Lesias Educational Services 
    296. Less Aid More Trade Pty Ltd 
    297. Letlhokoa Management Services Cc 
    298. Letlotlo La Gae (Pty) Ltd 
    299. Letzaa Group 
    300. Lewerb Holdings (Pty) Ltd 
    301. Liberty College of Excellence (Pty) Ltd 
    302. Limadi Industrial Projects 
    303. Lindasande General Trading 
    304. Lindo Training And Services 
    305. Lionsden Africa Business Solutions 
    306. Lip Holding (Pty) Ltd 
    307. Lmmm Training And Development 
    308. Lo Tantsi Fire Consultants (Pty) Ltd 
    309. Loago Business Consulting 
    310. Local Government Management Academy 
    311. Lorpen Investments 
    312. Lumiere Holdings 
    313. Lungile Mchunu Consultancy 
    314. Lwazi Community Facilitator 
    315. M.I.C. Training And Development 
    316. Mabuya Amahle Trading 
    317. Mac Ndlovu Incorporated 
    318. Madingoane And Family Construction 
    319. Mafamawethu Consultants 
    320. Magumzane Traiding Cc 
    321. Mahayi Hrd Services Cc 
    322. Mahlasedi Training Matters 
    323. Majuba Technical Vocational Education and Training 
    324. Makaota Training Consultants 
    325. Makgoka Development Facilitation (Pty) Ltd. 
    326. Makhophila Training 
    327. Makhutsisa Business Training Centre 
    328. Makoti Skills Development Solutions 
    329. Makuka Investment Group 
    330. Makwenzeke Grass And Cleaners Cc. 
    331. Malivha Holdings 
    332. Malizana Projects CC 
    333. Mamuhle Academy 
    334. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    335. MANCOSA Pty (Ltd) 
    336. Mangalani Business Enterprises 
    337. Manpower Skills Academy 
    338. Maono Tai Consulting And Training 
    339. Maqhawe College 
    340. Marcado Human Resources Strategies 
    341. Marematlou Training Institute 
    342. Maritime Business Institute 
    343. Mars Business Consulting 
    344. Masegare Business School (Pty) Ltd 
    345. Masemase Consultancy Cc. 
    346. Masheshafike (Pty) Ltd 
    347. Mashphe Logistics Services 
    348. MASM Trading Enterprise (Pty) Ltd 
    349. MASS COMUTER TRAINING AND PRINTERS 
    350. Matash Holdings (Pty) Ltd 
    351. Matepe Investments (Pty) Ltd 
    352. Mathaveiya Skills Enhancement 
    353. Matibidi Raphela Investments (Pty) Ltd 
    354. Matprodev Consulting 
    355. Matsila Holdings 
    356. MAXIMUM DEVELOPMENT INSTITUTE 
    357. Mbhinelwa Trading 
    358. MBUSO MANAGEMENT SOLUTIONS 
    359. Mc Intosh Xaba And Associates (Mxa) 
    360. Mcofana 
    361. Melatrend Management Consulting 
    362. Meridian Capacity Building Corporation (Pty) Ltd 
    363. Metanoia Training And Projects (Pty) Ltd 
    364. Metbank 
    365. Meyiswa Training Academy 
    366. Mgwezane Training And Events Management Cc. 
    367. Mictech Skills Solutions 
    368. Miczo'S Enterprise 
    369. Midenrie 
    370. Mikhongelo Franchise (Pty) Ltd 
    371. Milpark Education (Pty) Ltd 
    372. Mimoisa Business Solutions Cc 
    373. Mimosa Business Consultants 
    374. Minotime (Pty) Ltd 
    375. Mission Point Consulting 
    376. Mj Mafunisa Consulting (Pty) Ltd 
    377. Mmalethabo Consulting 
    378. Mmanape Private Technical College Pty Ltd 
    379. Mmitsa Training Solution Pty Ltd 
    380. Mml Consulting Cc. 
    381. MMPS Holdings 
    382. Mod-Mosh Projects And Consulting (Pty) Ltd 
    383. Mohlaje Solutions (Pty) Ltd 
    384. Mokgosi Trading Cc. 
    385. Mokgwadiba Electrical Services Pty Ltd 
    386. Mologadi And Associates 
    387. Morar Incorporated 
    388. Morena Empire Investment 
    389. Mortarboard Training Solutions 
    390. Mosako Wa Kitso 
    391. Motheo Skills Entity 
    392. Motheo Training Institute Trust 
    393. Mothusi Management Consultants 
    394. MOVING AHEAD DEVELOPMENT AGENCY 
    395. Moving Business Altitudes Consulting 
    396. Mowils Consultants 
    397. MSPD Consulting(Pty)Ltd 
    398. MTHENGENYA & ASSOCIATES 
    399. Mtk Corporate Solutions 
    400. Muhangwene Development Enterprise 
    401. Multiple Productive Management Solutions 
    402. Munsoft 
    403. Murusu Mining Resources 
    404. Nalengmokoni Investors (Pty) Ltd 
    405. Nare Training and Development 
    406. NBnet Consultancy & Projects (Pty) Ltd 
    407. Ndingo Business Enterprise 
    408. Ndoma Matlhodi Trading Enterprise 
    409. Ndrendre Building & General Services 
    410. Ndwandwe Consultants 
    411. Nedtex 61 Cc 
    412. Nelson Mandela University 
    413. Nemalale Eagles Consultancy Cc 
    414. Neopeo Trading & Projects 
    415. Netgrow Training Solutions 
    416. Nettcon Sa 
    417. Networx for Career Development 
    418. Nghano Training And Development Centre 
    419. Ngwadhla General Trading (Pty) Ltd 
    420. Nj & L Trading Enterprise Cc. 
    421. Nkinane Trading Enterprise 
    422. Nkqubela Community Developers 
    423. Nkt Projects And Skills Development 
    424. Nlkn Holdings (Pty) Ltd 
    425. Nokusho M Consulting And Trading 
    426. NOMAKU TRADERS CC 
    427. Nonunu Projects 
    428. Norkem Leadership Development Institute (Pty) Ltd 
    429. Northern Cape Rural Public FET College - De Aar Campus 
    430. NRBC TRAINING AND DEVELOPMENT PTY LTD 
    431. Ns Global Academy 
    432. Ntokosi Consulting 
    433. Ntsangalala Business Enterprise 
    434. Nvsion Consulting 
    435. Nyankwavi Investment Cc. 
    436. Okhulumini Financial Solutions 
    437. Omithombo Management Academy 
    438. Onyx Training Support 
    439. Opticlink Services 
    440. Or Project Management 
    441. Osolwazi Institute 
    442. Ostritrix T/A Concepts Of Sustainable Management 
    443. Outeniqua Leadership Institute 
    444. Pachedu Skills Solutions 
    445. Pachi Global Foundation 
    446. Panafrican Supply Chain Academy 
    447. Pandelani Investment Holdings (Pty) Ltd. 
    448. Paseka Business Enterprise 
    449. Paskwa (Pty) Ltd 
    450. Peakford Management Consulting 
    451. Pebetse Training And Consulting 
    452. Peo Training Solutions (Pty) Ltd 
    453. Peo-Seed Training Specialist 
    454. Perfect Solutions Consultancy (Pty) Ltd 
    455. Petra Institute of Development 
    456. Pfim Trading (Pty) Ltd 
    457. Phatsimo Technologies 
    458. PHETHA PROFFESSIONAL SERVICES CC 
    459. Phexo Trading Enterprise 
    460. Philani Solutions 
    461. Phindile Development Services 
    462. Phoenix Training Institute 
    463. Pholo Human Capital (Pty) Ltd 
    464. Pioneer Business Consulting 
    465. Pitt Institute T/A Imithombo Institute 
    466. Pma Holdings (Pty ) Ltd. 
    467. PND Academy of Learning 
    468. Pono People Management Solutions 
    469. Positive Thinking Consultants cc 
    470. Power Rush Trading 170 Cc. 
    471. Powernexus 
    472. Pozza Planning And Development 
    473. Primeserv Corporate Solutions (Pty) Ltd 
    474. Princetop Corporative Training (Pty) Ltd 
    475. Pro Jentibus Sports Development Npc 
    476. Pro-Active Assessment and RPL College (Pty) Ltd 
    477. Pro-Active Public Services College (Pty) Ltd 
    478. Progressive School Of Business And Engineering (Pty) 
    479. Prospen Group (Pty) Ltd 
    480. Proverb Financial Services 
    481. Ptdev (Pty) Ltd 
    482. Pudi'S Educational Services And Youth Development 
    483. Pulakgadi Training Consulting Cc 
    484. Puno Global Skillsworx Pty Ltd 
    485. Qabuka-Vuka Development Trading 
    486. Qeto Business Consulting 
    487. Quick Leap Investment 
    488. Ramazwi Security Service and Training Agency (Pty) Ltd 
    489. Rams Professional Training and Conferencing 
    490. Ras 
    491. Rasinkhu Investments 
    492. Ratanang Business College 
    493. Ratomac Trading Consultants (Pty) Ltd 
    494. Raviro Group(Pty)Ltd 
    495. Rcg Markets 
    496. Red Carpet Marketing Management Solutions 
    497. Reflections Development Institute 
    498. Regen Institute of Leadership and Management Education 
    499. Regenesys Management (Pty) Ltd 
    500. Regenesys School of Public Management 
    501. Regent Business School (Pty) Ltd t/a Regent Business School 
    502. Reminiscent Business Consulting Pty (Ltd) 
    503. Remo Holdings Pty Ltd 
    504. Resolutions Studio 
    505. Resonance Institue of Learning 
    506. Rhino Cashloan And Services 
    507. Rhodes University 
    508. Ritepath HR Solutions 
    509. RMK Industries 
    510. Rostec Technical FET College (Pty) Ltd 
    511. Running Business Today 
    512. Sabela Trading And Projects Cc. 
    513. Saint Colonel Graduate Institute 
    514. Salt Lake Residence Action Group (Sarag) 
    515. Sanchaa Connection 
    516. Sanzah Academy 
    517. Sasalethu Consulting And Associates 
    518. Sazm Trading And Projects 
    519. Sekakopamo Holdings 
    520. Sekameng Training And Development Solutions (Pty) Ltd 
    521. SEVEN ARROWS PROTECTION ALLIANCE CC 
    522. Shekinah Deep Excellence (Pty) Ltd 
    523. Shirs Vision Compleadev (Pty) Ltd 
    524. Sifuna Consulting Cc 
    525. Silalele Skills Academy (Pty) Ltd 
    526. Siletha Consultant 
    527. Sithole Griffin & Associates (Sga) 
    528. Siya-Mlandela Trading Enterprise 
    529. Siyahluma Education Institute 
    530. SIYAKHULA TRUST 
    531. Siyakhula Trust Etd Institute Pty Ltd 
    532. SIYANQOBA SEMINARS 
    533. Siza Nesu Training And Consultants 
    534. Smartkip 
    535. Smat Engineering 
    536. Smatech It Solutions (Pty) Ltd 
    537. Sobethu Properties Pty Ltd 
    538. Sogwa Business Enterprise 
    539. Solstice Networks Cc. 
    540. Sombizi Holdings 
    541. Sonani Skills 
    542. Sonani Training and Communication (Pty) Ltd 
    543. Sourceworx 
    544. South African Institute of Learning (SAIL) 
    545. South African Abet Development Agency Saada 
    546. South African Corporate Training Association 
    547. South African Governance And Business College 
    548. Southern African Institute of Learning 
    549. Southern African Institute Of Public Administration 
    550. SOUTHERN AFRICAN YOUTH MOVEMENT 
    551. Spectra Skills Development 
    552. Spectrium 
    553. Spg Promotions And Distributions Cc 
    554. Sss Consulting Services 
    555. St Kings Institute Of Technology And Business Studies 
    556. STARPLEX 408 CC 
    557. Starplex 489 cc 
    558. Stellenbosch University 
    559. Step Ahead Academy (Pty) Ltd 
    560. Summat Training Institute 
    561. Svavo Holdings (Pty) Ltd 
    562. Swaranang Management Consulting Cc 
    563. Sylman Training Consultants 
    564. Taalnet & It Consultation Cc 
    565. Tachfin Holdings 
    566. Take Note Trading 205 Cc t/a Khululekani Training Centre 
    567. Talent Centre Training 
    568. Talent Emporium Academy 
    569. Talent Emporium Academy (PTY) Ltd 
    570. Tankimo Trading (Pty) Ltd 
    571. Tanosa Trading CC 
    572. Tasc Business Consulting And Training 
    573. Tau And Tau Training Enterprises Pty Ltd 
    574. Tcns Resources (Pty) Ltd 
    575. Team Dynamix 
    576. Tembe Service Providers 
    577. Tgf Consulting 
    578. The Crimson Co Cc. 
    579. THE GMC GROUP PTY LTD 
    580. The National School of Government 
    581. Thinking Mind Trading 
    582. Thobologo Training And Education Group 
    583. Thodi Technical Training Centre 
    584. Three Steps Trading 
    585. Thubelihle Graduate Institute 
    586. Thuto Lere Community Empowerment Programme 
    587. Thuto-Boswa Education And Training Solution 
    588. Timnet Management Consulting 
    589. Tinissa Trading 29 PTY Ltd 
    590. Tinotel Communications 
    591. Tlaletso Consultants 
    592. Tlhalefang Holdings 
    593. Tlotlangthuto Training & Consulting 
    594. Tloumogale Business Development & Consulting 
    595. Tmi Solutions 
    596. Tmp Training And Development 
    597. Tonex Management Solutions (Pty) Ltd 
    598. TPLR and Training Services (PTY) LTD 
    599. Tradesman Consulting And Training Solutions 
    600. Trainers without Borders 
    601. Training At Work (Pty) Ltd 
    602. Training Business 2 Business cc 
    603. Transafric Consulting Pty Ltd 
    604. Triads Management Services 
    605. Tru-ThoughtsTrading and Projects 
    606. Truly African Solutions Cc. 
    607. Tsebo Kitso Trainings 
    608. Tsebong Training Centre 
    609. Tshelopele Development Institution 
    610. Tshepang Consulting & Project 
    611. Tshif Trading 
    612. Tshwane College of Commerce and Computer Studies 
    613. Tshwane Training Institute (Pty) Ltd. 
    614. Tsoelapele Consulting Pty Ltd 
    615. Tsoelopele Leadership Consulting (Pty) Ltd 
    616. TTTC 
    617. Tummo Development Enterprise 
    618. Tuns Trading And Projects (Pty) Ltd 
    619. Twin Peak Technologies 
    620. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    621. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    622. Ubuqhawe Consulting (Pty) Ltd 
    623. Ukhamba Quality Skills 
    624. Ukwakhile Projects (PTY) Ltd 
    625. Umfolozi FET College 
    626. Umnotho Wamazwe Trading 
    627. Umqondo Business College 
    628. Umsenge Sdcs 
    629. Umsizi Skills Academy 
    630. Unakho Business Solutions 
    631. Unctionized Business Enterprise 
    632. University Of Business Excellence(Pty)Ltd 
    633. University of Fort Hare 
    634. University Of Intellectual Excellence (Pty)Ltd 
    635. University of North West 
    636. University of Pretoria 
    637. University of Venda 
    638. Ursivox Interactive Systems 
    639. Uweso Consulting (Pty) Ltd 
    640. Vala Nge Bhetshu Human Capital Development (Pty) Ltd 
    641. Valambya Education and Training Centre (Pty) Ltd 
    642. Valinsight (Pty) Ltd 
    643. Vantage Training 
    644. Venus Maintenance And Supply Services 
    645. Verge (Pty) Ltd 
    646. Vibra Skills CC. 
    647. Vicmat Consultants 
    648. Victorious Training Institute 
    649. Viol Projects 
    650. Visionary Academy 
    651. VSL General Trading 
    652. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    653. Vukauzakhe Traiding Enterprise 
    654. Vulindlela Human Performamnce Technology 
    655. Vumilia Africa Group 
    656. Vuselela FET College - Klerksdorp Campus 
    657. Waoesi 
    658. Wasteng (Pty) Ltd 
    659. WEINVEST INVESTMENT CC 
    660. Weinvest Investments 
    661. Wits University 
    662. World Pace Development And Training Institute 
    663. Ya Hina Management Consulting And Projects 
    664. Yamangcuse Consulting 
    665. Zealot Business College 
    666. Zikhali Trading (Pty) Ltd 
    667. Zj Africa Learn (Pty)Ltd 
    668. Zmg Consulting 
    669. Zwavhudi Business School (Pty) Ltd 
    670. Zwelixoliletrading Enterprise 
    671. Zwide Ka- Langa Dynamics 


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