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 in Chartered Accountancy 
SAQA QUAL ID QUALIFICATION TITLE
116726  Bachelor of Commerce in Chartered Accountancy 
ORIGINATOR
North West University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National First 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  360  Not Applicable  NQF Level 07  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
2027-06-30   2029-06-30  

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 primary purpose of the professional Bachelor of Commerce in Chartered Accountancy is to provide a well-rounded, broad education that equips qualifying learners with the knowledge base, theory, methodology in conjunction with procedural knowledge of chartered accountancy, and to enable them to demonstrate initiative and responsibility in a professional context. The qualification prepares learners for professional training and post-graduate studies.

The qualification is aimed at delivering qualifying learners that can after adhering to the criteria enrol for the Bachelor of Commerce Honours in Chartered Accountancy.

Rationale:
The Bachelor of Commerce in Management Accountancy is a qualification that is in line with the requirements of the Chartered Institute for Management Accountants and will provide South Africa with skilled and well qualified management accountants. The Bachelor of Commerce in Chartered Accountancy is a Professional Degree in line with the South African Institute of Chartered Accountants requirements to provide South Africa with skilled and well qualified Chartered Accountants. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
RPL refers to the principles and processes through which the prior knowledge and skills of a person are made visible, mediated, and rigorously assessed and moderated for the purposes of alternative access and admission, recognition, or further learning and development.
  • RPL may be used to grant access to a qualification or advanced standing/exemption from modules of a particular academic programme.
  • A learner who, based on RPL, is granted exemption from doing some modules in a qualification may complete the qualification with a total number of credits that is less than the normally required number of credits for the qualification in question.
    Exemption.
  • Not more than 10% of a cohort of learners can be admitted through an RPL process.

    Entry Requirements:
    The minimum entry requirement for this qualification is:
  • National Senior Certificate, NQF Level 4, granting access to Bachelor's degree studies.
    Or
  • National Certificate Vocational, NQF Level 4, granting access to Bachelor's degree studies.
    Or
  • Senior Certificate, NQF Level 4. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 5, 6, and 7 totalling 414 Credits.

    Compulsory Modules, Level 5,128 Credits:
  • Accounting: An introduction to the financial reporting cycle and frameworks, 32 Credits.
  • Basic Micro- and Macro-economics, 24 Credits.
  • Introduction to Accounting Information Systems, Corporate Governance and Internal controls, 12 Credits.
  • Mathematical Techniques, 12 Credits.
  • Academic Literacy Development, 12 Credits.
  • Introduction to and basic Business Science, 24 Credits.
  • Introductory Statistics, 12 Credits.

    Compulsory Modules, Level 6,146 Credits:
  • Worldviews and ethics for Accountants, 12 Credits.
  • Accounting: Basic financial reporting, 32 Credits.
  • An introduction to Internal controls, Ethics, Assurance & Risk management, 18 Credits.
  • Introduction to Financial Management, 18 Credits.
  • Introduction to Management Decision-making and control, 18 Credits.
  • Introduction to income tax, VAT and tax administration, 24 Credits.
  • Intermediate Business Science, 24 Credits.

    Compulsory Modules, Level 7,140 Credits:
  • Accounting: Complex financial reporting, 32 Credits.
  • Integrated Corporate Governance, Ethics, Risk Management, Assurance and Auditing in a Computerised Environment, 24 Credits.
  • Financial Management, 18 Credits.
  • Management decision-making and control, 18 Credits.
  • Taxation: Complex Aspects of Direct and Indirect Taxation and Tax Administration, 24 Credits.
  • Advanced Business Science, 24 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Evaluate and apply integrated knowledge, skills and professional values and ethics in the field of Chartered Accountancy and a range of core disciplines, including business sciences, ethics, mathematics, statistics, accounting, taxation and commercial law and governance.
    2. Identify, analyse, critically reflect on, and address complex problems in the accountancy field and course of managing a business and apply evidence-based, practice-driven solutions to problems.
    3. Apply professional skills to enable the professional accountant to make successful use of the knowledge gained through education.
    4. Function effectively as an individual in teams that may be diverse in terms of gender, race, religion, and culture that acquire intellectual, technical, functional, personal, interpersonal and communication skills and organisational and business management context.
    5. Provide accurate financial information to management for decision making.
    6. Make responsible judgements, decisions and actions based on a strong value system, and an awareness and understanding of moral, ethical, social, cultural, and environmental issues as professional accountants.
    7. Apply social, civic, and environmental responsibilities within the context of professional accountants, and commitment to social justice, democracy, human rights and the integrity of the environment, manifested in conduct that respects and upholds the rights of individuals, groups, and communities.
    8. Explore and apply knowledge, skills and professional values essential to professional competency to achieve life-long learning. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Apply and relate integrated knowledge, skills and values to the content of the discipline as a whole and other disciplines related to the field of Chartered Accountancy.
  • Evaluate and apply main concepts, principles, procedures, rules, formulas, laws etc. that form the core knowledge, skills and values to different areas of specialization within the field of Chartered Accountancy.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Solve complex and unfamiliar problems through the creation of new knowledge and understanding within the field of Chartered Accountancy.
  • Position own knowledge and understanding within the context of broader societal trends and developments.
  • Engage in informed argument and reasoning, based on a principled defence of personal values, beliefs and practices.
  • Provide potential solutions to various business and professional problems are formulated and proposed and an appropriate course of action is concluded.
  • Apply multi-disciplinary approaches to conceptual thinking and problem-solving are used.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Operate independently and take full responsibility for own work, and, where appropriate, to account for leading and initiating processes and implementing systems while ensuring good resource management and governance practices.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Articulate a clear vision and goals, and motivate others to achieve them.
  • Apply ethical and professional approaches to diverse contexts, settings and teams.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Communicate effectively in a variety of formats (oral, written, visual and electronic) to diverse audiences and for various purposes.
  • Use appropriate communication technologies to report financial information and reports.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Act honestly and demonstrate integrity, accountability and trustworthiness whilst interacting with others.
  • Conduct work in a manner that protects the public interest, the client, employer and other relevant stakeholders, and put these before one's own interest.
  • Evaluate the impact of different value systems implicit in, among others, religion, culture, social standing, economic status and personal experiences
  • Understand ethics theories and apply relevant theories when solving personal ethical dilemmas or making personal ethical decisions.
  • Analyse the interrelationships between governance, ethics, work values and the law.
  • Evaluate the significance of ethics within the business environment and the way it is managed within an organisation, as part of its ethical organisational culture.
  • Display ethical behaviour whilst interacting with the organisation's stakeholders.
  • Distinguish between ethical principles and rules of conduct, and apply the fundamental ethical principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
  • Apply an ethics-based reasoning process (based on professional values and attitudes and an organisational code of ethics) to solve ethical dilemmas relating to organisational ethics and corporate culture.
  • By way of general conduct, demonstrate a commitment to the ethical values upheld by the accounting profession

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Display and apply responsive, valuing and tolerant approaches to diversity and differences.
  • Explain the role that business plays in achieving the Sustainable Development Goals and critique a predominant focus on delivering financial results and societal and strategic risks.
  • Identify situations to demonstrate a responsive, valuing and tolerant approach to cultural diversity and individual differences.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Adopt an attitude of life-long learning and stay abreast of current trends and emerging issues.
  • Acquire new knowledge, skills and experiences to remain relevant, adapt career goals, and empower others.
  • Take responsibility for one's own development needs and opportunities by actively seeking appropriate learning opportunities (technical and other professional development) in a variety of different ways. 
    		•

    INTERNATIONAL COMPARABILITY 
    The CA programme is based on the latest Competency Framework of the South African Institute of Chartered Accountants. This Competency Framework is based on the UFE Candidates' Competency Map of the Canadian Institute of Chartered Accountants (CICA). The Map has been developed over many years, through a rigorous process and is widely acknowledged as an outstanding example of a competency framework for the Chartered Accountants' profession. The globalisation of business and harmonisation of professional standards has enabled Chartered Accountants' bodies throughout the world to strengthen relationships in a variety of ways, amongst others by formalisation of reciprocity agreements based on an understanding of competencies of CA's entering the profession. The articulation of competencies through documents such as the CICA Map and SAICA Competency Framework provide not only valuable guidance for educators, and employers but also a foundation for cooperation between professional bodies. The BCom Chartered Accountancy is accredited with the Association of Certified Chartered Accountants (ACCA) in London.

    In terms of scope and purpose the BCom (Chartered Accountancy) is similar to the Bachelor of Commerce in Accounting from the University of Calgary in Canada and the BSc in Accounting from the University of Roehampton (London UK).

    Country: Canada
    Institution: University of Calgary
    Qualification Title: Bachelor of Commerce in Accounting
    The qualification is similar to the American CPA (Chartered Professional Accountant) in the USA, the field of "Chartered Accountancy" in Canada is not a degree but rather a license. As a graduate of the Bachelor of Commerce degree with a concentration in accounting, qualifying learners are prepared for global career opportunities in the areas of forensic accounting, financial auditing and tax accounting. The curriculum aligns with the South African qualification in terms of the focus on accountancy, business skills such as management and knowledge of microeconomics. The qualification from the University of Calgary also makes use of an elective structure where the South African qualification makes use of a fixed curriculum structure.

    Country: United Kingdom
    Institution: University of Roehampton
    Qualification Title: BSc Accounting
    The University of Roehampton is accredited by the Chartered Institute of Management Accountants (CIMA), graduates need to take six CIMA exams to complete their CIMA qualification. The qualification focuses on exploring financial and management accounting techniques and skills, digital commerce, developments in data analysis in the global business environment. As well as project management and business science related modules. The third-year includes a dissertation. The curriculum aligns with the South African qualification in terms of content such as accountancy and business sciences modules.

    The South African qualification curriculum focuses on accountancy, business science skills, financial management and taxation. The South African qualification includes ethics, risk management, assurance and auditing in a computerised environment which is not included in the international equivalents. It can be concluded that the South African qualification compares favourably with both qualifications in terms of focus and module content. 

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

    Horizontal Articulation:
  • Advanced Diploma in Accounting, NQF Level 7.

    Vertical Articulation:
  • Bachelor of Commerce Honours in Chartered Accountancy, NQF Level 8.
  • Postgraduate Diploma in Specialised Accountancy, NQF Level 8.
  • Postgraduate Diploma in Accountancy, NQF 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.