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: 

Postgraduate Diploma in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
110275  Postgraduate Diploma in Accounting 
ORIGINATOR
University of KwaZulu-Natal 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Postgraduate Diploma  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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The skills learners are expected to develop on the program are those that are expected of a practising professional Accountant. The preparation of company financial statements and the audit thereof, advising clients on the tax implications of their businesses, and preparing monthly management accounts for decision-making purposes. They are expected to demonstrate proficiency in relevant technologies.

Rationale:
The qualification aims to develop learners capable of carrying out assignments in accordance with the ethical values of the profession, and that display a wide ranging professional and personnel skills. These include leadership, change management, problem-solving, decision making, communication and management skills. A Career in Accountancy by the study of foundational and core courses relevant to Accountancy. Entry to part one of the professional qualifying examinations of the South African Institute of Chartered Accountants. Research in the discipline of Accountancy. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
The institution accepts the principle underlying outcomes-based, source-based and life-long learning, in which considerations of articulation and mobility play a significant role, and subscribes to the view that Recognition of Prior Learning, whether acquired by formal education curricula at this or another institution or informally (by experience) is an indispensable element in deciding on admission to and awarding credits in an explicitly selected teaching-learning qualification of the institution.

An applicant who falls outside of the formal qualifications system, but who can demonstrate (through the production of substantial and satisfactory evidence) experiential or work-based learning or a non-formal qualification (or a combination), may be considered for admission and/or for the Recognition of Prior Learning for the achievement of the qualification in part or in full. An applicant who after such assessment, is deemed to have sufficient potential, but is in need of further academic development, must be directed to other suitable learning qualifications prior to admission or to parallel qualifications after admission.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • Bachelor of Commerce in Accounting, Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of compulsory modules at National Qualifications Framework Level 8 totalling 128 Credits:
  • Advanced Accounting. 32 Credits.
  • Advanced Managerial Accounting and Finance, 32 Credits.
  • Advanced Taxation, 32 Credits.
  • Advanced Auditing, 32 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. The learner should be able to evaluate and develop an entities ability to make decisions that result in maximising its performance including in respect of governance, strategies, policies and resources.
    2. The learner should be able to record, recognise, measure and present both financial and non-financial information to external users in a manner that ensures compliance with International Financial Reporting Standards (IFRS) (or alternative standards and principles where necessary).
    3. The learner should be able to ensure enhanced reliability of information through validation, testing and the provision of assurance services. These include statutory and regulatory audit/assurance requirements, documentation and evaluation of controls.
    4. The leaner should be able to manage an entity's financial assets, perform the treasury function and asses an entity's value.
    5. The learner should be able to identify an entity's information needs and develop and use decision making tools in achieving the entity's strategies.
    6. The learner should be able to engage in taxation planning, and ensure taxation compliance and reporting for various forms of entities. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following Associated Assessment Criteria will be used in an integrated manner across the Exit Level Outcomes:
  • Critically evaluate the conceptual framework and the reporting requirements of the International Accounting Standards Board.

    Integrated Assessment:
    The qualification uses a problem-based approach, integrating theory and practice. Learners are guided through a series of graded case study questions that simulate real world financial problems. Test and examination questions simulate real-world problems. The questions focus on a particular topic, but require application of knowledge from other related topics, in order to provide a recommended solution to the problem. South African Institute of Chartered Accountants (SAICA) provides external quality control for ongoing accreditation through their periodic visits and the school self-assessment reports that have to be submitted annually. The Internal Review process also provides opportunities for feedback and quality improvement within the school. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification is comparable with similar qualifications offered in various higher education institutions internationally. 

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.
    Horizontal Articulation:
  • Bachelor of Commerce Honours in Accounting, Level 8.
  • Bachelor of Commerce Honours in Cost and Management Accounting, Level 8.
  • Postgraduate Diploma in Finance and Accounting, Level 8.

    Vertical Articulation:
  • Master of Commerce in Accounting, Level 9.
  • Master of Commerce in Cost and Management Accounting, Level 9.
  • Master of Commerce in Management Accounting, 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.
     
    NONE 


    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.