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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Advanced Diploma in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
116274  Advanced Diploma in Accounting 
ORIGINATOR
University of Fort Hare 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Advanced 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 07  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  EXCO 0821/24  2021-06-30  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 does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of the qualification is to enable learners to advance to the Postgraduate Diploma in Accounting. This qualification is designed for learners with a Bachelor's Degree of Commerce in Accounting from non-accredited institutions or learners who did not meet the entry requirements for the PGDip (Accounting). This forms part of the roadmap to prepare a learner for entry into SAICA's Initial Test of Competence (ITC) and ultimately qualify as a Chartered Accountant in South Africa.

Rationale:
There is an urgent need in South Africa for improved skills in Accounting, Auditing, Financial Management and Taxation. This qualification endeavours to address these needs in such a manner so as to prepare the learner to be a confident participant in these and related disciplines in both the local and international arena.

This qualification is specifically designed for learners who did not meet the entry requirements for the Postgraduate Diploma in Accounting qualification. The learning outcomes and associated assessment criteria are based on the SAICA Competency Framework as required by the professional body.

This qualification prepares learners for entry in the market place in financial and related disciplines. This forms part of the roadmap to prepare a learner for entry into the Postgraduate Diploma in Accounting qualification and ultimately qualify as a Chartered Accountant in South Africa.

Many learners obtain an undergraduate Degree and are then not accepted for the postgraduate qualifications in accounting. This qualification gives learners the opportunity to continue pursuing the Chartered Accountancy route. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
The qualification adheres to the institution's policy on Recognition of Prior Learning.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • Diploma in Accounting, Level 6. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 7, totalling 128 Credits.

    Compulsory Modules, 128 Credits:
  • Accounting 3, 32 Credits.
  • Auditing 3, 32 Credits.
  • Taxation 3, 32 Credits.
  • Financial Management 3, 32 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Use disciplinary- and interdisciplinary-based information to take an informed stand with regard to accounting, business and trade policies.
    2. Practice the ethics pertinent to Accounting, Business, Commerce and Management and in particular, those pertinent to an Accountant and Independent Auditor.
    3. Demonstrate an advanced understanding of the theories and practices pertaining to the field of Financial Accounting, Management Accounting, Auditing and Taxation.
    4. Explain the ramifications of accounting and economic policy and business decisions in a language which is accessible to the general public and various stakeholders in the business community.
    5. Demonstrate proficiency in managing the applied accounting sciences' activity and an ability to conduct applied accounting engagements, both assurance and consulting, in diverse business environments. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following Associated Assessment Criteria applies across all the Exit Level Outcomes:
  • Evaluate, interpret and generate information pertinent to Financial Accounting in and from a variety of sources.
  • Apply the knowledge and understanding of ethics implied by corporate governance principles.
  • Apply the knowledge and understanding of ethics prescribed by the South African Institute of Chartered Accountants.
  • Demonstrate an understanding of the need to act professionally and ethically for clients, employees and the world at large.
  • Analyse, evaluate and apply advanced business, commerce and management theories and principles to practical situations.
  • Customise and adapt international business, commerce and management practices and theories to South African requirements.
  • Identify problems in the Accounting, Auditing, Financial Management and Taxation fields and related disciplines.
  • Develop appropriate solutions to the identified problems in the applied accounting sciences' context.
  • Formulate appropriate responses to resolve both concrete and abstract problems that accountants and auditors are normally confronted with.
  • Demonstrate integrated knowledge of the nature and theory of specific audit engagements and the applied accounting processes.
  • Demonstrate knowledge of information technology, risk based auditing, control frameworks and control systems to adequately perform audit assignments and to advise management and audit committees on appropriate practice.
  • Analyse and evaluate financial operations within organisations.
  • Analyse and test controls and advising on control systems.
  • Conduct advanced and specialised engagement procedures, report findings and follow up on the implementation of applied accounting activities.
  • Establish, manage and monitor activities in the areas of financial accounting, management accounting, auditing and taxation.

    Integrated Assessment:
    Each subject has four DP tests held during the year, two tests per semester. In addition, a mid-year assessment will be written in June and a final assessment in November for each subject. These are all summative assessments.

    All assessment will integrate knowledge, skills and attitudes and applied competence. 
    		•

    INTERNATIONAL COMPARABILITY 
    The purpose of the qualification is to enable learners to advance to the Postgraduate Diploma in Accounting. This forms part of the roadmap to prepare a learner for entry into SAICA's Initial Test of Competence (ITC) professional exam.

    Subject content is based on International Financial Reporting Standards (IFRS) which are issued by the International Accounting Standards Board (IASB) and the International Standards on Auditing (ISAs) which are issued by the International Federation of Accountants (IFAC).

    This is qualification compares favourably with other international qualifications of similar focus, modules and qualification outcomes. 

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.

    Horizontal Articulation:
  • Bachelor of Commerce in Management Accounting, Level 7.

    Vertical Articulation:
  • Postgraduate Diploma in Accounting, Level 8. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS 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.