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:

Bachelor of Commerce Honours in Forensic Accountancy

SAQA QUAL ID	QUALIFICATION TITLE
100913	Bachelor of Commerce Honours in Forensic Accountancy
ORIGINATOR
North West University
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Honours Degree	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	120	Not Applicable	NQF Level 08	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Reregistered		EXCO 0821/24	2021-07-01	2027-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2028-06-30		2031-06-30

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
72758	Bachelor of Commerce Honours	Level 7	NQF Level 08	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

Purpose:
The purpose of this qualification is to provide students with a broad range of knowledge that together with skills, attitudes and behaviour account for the ability to deliver a specified professional service as expected from a graduate entering the forensic accountancy profession; an understanding of the theories, research methodologies, methods and techniques relevant to the forensic accountancy field; and an understanding of how to apply such knowledge in a particular context, including Specific Competencies in the field of Strategy, Risk Management and Governance, Forensic Accounting and Investigation, External Reporting, Auditing and Assurance, and Taxation.

Rationale:
This qualification aims to provide South Africa with graduates who are competent in the field of forensic accountancy with the capacity to understand and function in the economic and business environment as professional forensic accountants.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):
This institution subscribes to the principles underlying outcomes based, source-based and lifelong learning. In this context, considerations of articulation and mobility play an important role. This Institution endorses the view that Recognition of Prior Learning (RPL) constitutes an essential element in deciding on admission to and awarding credits in an explicitly selected teaching-learning programme at honours level. RPL does not only imply assessment of the submitted portfolio, to determine the level of skills and knowledge comparable to NQF Level 7 the candidate already possesses, but also the skills and knowledge the candidate has to master additionally prior to being accepted for the honours qualification. The assessment processes involved with RPL are the same as those followed for awarding credits in the formal graduate setting. An RPL candidate seeking credits for previously acquired skills and knowledge, must still comply with all the requirements as stated for modules, programmes and qualifications. The difference lies in the route of the assessment, since RPL assessment may be holistic in nature taking the context of the programme as well as the prior knowledge and experience of the person who is being assessed into account.

Entry Requirements:
The minimum requirements for admission into the Bachelor of Commerce Honours Degree in Forensic Accounting studies are:

Bachelor of Commerce (Forensic Accountancy).

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification comprises compulsory and elective modules at Level 8.

Compulsory Modules Level 8:

Research Project, 34 Credits.

Elective Modules Level 8:

Financial Accounting, 34 Credits.

Forensic Accounting, 34 Credits.

Forensic Case Studies, 34 Credits.

EXIT LEVEL OUTCOMES

1. Demonstrate integrated knowledge of and engagement in forensic accounting investigations, with the necessary skills, professional values and ethics that enable them to continue to learn and adapt to change throughout their professional lives as forensic accountants in the commercial forensic environment. The goal of providing a foundation for life-long learning can only be achieved if it is grounded in the knowledge, skills and professional values essential to professional competency.
2. Demonstrate integrated knowledge and understanding of academic disciplines, which entail the process of learning and acquisition of knowledge of the concepts and principles relating to forensic accountancy. Within the forensic accountancy field this encompasses an integrated knowledge of accounting, investigation and law; organisational and business knowledge; as well information technology knowledge and competences.
3. Demonstrate professional skills to enable the professional forensic accountant to make successful use of the knowledge gained through education. The skills that the individual must acquire are intellectual, technical and functional, personal, interpersonal and communication skills within the forensic accounting environment.
4. Demonstrate the ability to review the forensic accounting investigation processes used by forensic accountants to gather, evaluate and manage information critically and develop creative responses to problems and issues faced by forensic accountants in forensic accounting investigations.
5. Demonstrate the ability to present and communicate creative insights, rigorous interpretations and solutions to problems faced in forensic accounting investigations to relevant role-players within the commercial forensic environment; relay information relevant to given sets of facts and research problems in the commercial forensic environment; independently validate the reliability of the sources of information and evaluate and manage the information in order to communicate the findings and recommendations in the discourse of the forensic accounting profession.

ASSOCIATED ASSESSMENT CRITERIA

The following Associated Assessment Criteria will be assessed in an integrated manner across the Exit Level Outcomes:

Demonstrate a systematic and integrated knowledge and understanding of, and an ability to analyse, evaluate and apply the fundamental terms, concepts, facts, principles, rules and theories.

Apply appropriate discipline-related methods of scientific inquiry and independently validate, evaluate and manage sources of information.

Demonstrate critical reflection on, and understanding and application of, appropriate methods or practices to resolve complex discipline-related problems and thereby introduce change within related practice.

Demonstrate professional and ethical behaviour within an academic and discipline-related environment with sensitivity towards societal and cultural considerations.

Effectively communicate scientific understanding and own opinions/ideas in written or oral arguments, using appropriate discipline-related and academic discourse as well as technology.

Demonstrate effective functioning as a member and/or leader of a team or a group in scientific projects or investigations, with self-directed management of learning activities and responsibility for own learning progress.

Integrated Assessment:
As stipulated in the Assessment and Moderation Policy of the North West University (NWU), assessment criteria are clearly formulated according to the South African Qualifications Authority (SAQA) level descriptors and correctly communicated to students as guiding principle for assessment practices at the NWU. Formative assessment occurs regularly in the form of class tests and homework assignments. Integrated summative assessment, where the main purpose and key outcomes of the qualification are assessed, is included in the assessment activities for this qualification. Integrated assessment across modules, where the main purpose and key outcomes of the qualification are assessed, is included in the assessment activities for this qualification by way of an integrated project assignment.

INTERNATIONAL COMPARABILITY

The South African Qualifications Authority (SAQA) Level Descriptors for Higher Education Qualifications Framework (HEQF) level 8 were used to design the qualification standard. These Level Descriptors are internationally benchmarked criteria based upon published work of the National Quality Assurance bodies in England, Scotland, Northern Ireland, New Zealand, and Australia. The qualification will furthermore be submitted for accreditation by the newly established Institute for Commercial Forensic Practitioners (ICFP) in the near future. Through the so-called big four audit firms, graduates are able to work in the field of forensic accountancy at international level.

ARTICULATION OPTIONS

This qualification allows for vertical and horizontal articulation.
Vertical Articulation:

Master's Degree at Level 9.

MODERATION OPTIONS

N/A

CRITERIA FOR THE REGISTRATION OF ASSESSORS

N/A

NOTES

N/A

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.	North West University