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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: |
| Specialised Occupational Diploma: Forensic Tax Practitioner |
| SAQA QUAL ID | QUALIFICATION TITLE | |||
| 125265 | Specialised Occupational Diploma: Forensic Tax Practitioner | |||
| ORIGINATOR | ||||
| Development Quality Partner - FASSET | ||||
| PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY | NQF SUB-FRAMEWORK | |||
| QCTO - Quality Council for Trades and Occupations | OQSF - Occupational Qualifications Sub-framework | |||
| QUALIFICATION TYPE | FIELD | SUBFIELD | ||
| Specialised Occupational Dip | Field 03 - Business, Commerce and Management Studies | Finance, Economics and Accounting | ||
| ABET BAND | MINIMUM CREDITS | PRE-2009 NQF LEVEL | NQF LEVEL | QUAL CLASS |
| Undefined | 245 | Not Applicable | NQF Level 08 | Regular-ELOAC |
| REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
| Registered | EXCO 0537/26 | 2026-01-30 | 2031-01-30 | |
| LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
| 2032-01-30 | 2035-01-30 | |||
| 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 Specialised Occupational Diploma: Forensic Tax Practitioner is to prepare a learner to function as a Forensic Tax Practitioner. Learners will gain competencies and hands-on experience in complex tax matters including forensic tax investigations and legal procedures. They acquire practical skills in tax investigations, legal proceedings and compliance reviews. This enhances professional growth and development, employability and entrepreneurship through provision of forensic tax investigative services to tax authority. A Forensic Tax Practitioner investigates, uncover and resolve tax fraud, tax evasion and other illegal tax-related matters; analyse financial records, identify discrepancies and gather evidence to support legal proceedings. Graduates possess skills to work effectively in high stakes environments, apply investigative techniques and legal expertise to resolve complex tax disputes. A qualified learner will be able to: Typical Graduate Attributes: A qualified learner will demonstrate the following key attributes: Rationale: The purpose of Specialised Occupational Diploma: Forensic Tax Practitioner is to prepare a learner to function as a Forensic Tax Practitioner. is vital within tax administration to develop specialised technical competence for forensic tax investigation through structured training. This capability requires a training framework aligned with the evolving digital environment. As financial crimes increasingly involve digital platforms, practitioners must be adept in investigating blockchain transactions, cryptocurrency fraud, and other digital tax evasion. It is thus critical to equip practitioners with the skills to tackle tax non-compliance effectively and support strategic and integrated compliance goals. Forensic Tax Practitioner plays a crucial role in investigating complex tax and financial crimes, such as illicit financial flows, fraud, and corruption. These professionals uncover tax noncompliance, tax evasion, money laundering and other financial misconduct, frequently contributing to legal actions against individuals or entities involved. The technical demands and legal implications of these investigations necessitate rigorous training to ensure practitioners are adept at the analytical and legal processes required for their role. Similar Qualification(s), Part-Qualifications/Skills Programmes, already NQF registered/ QCTO approved: The qualification develops highly skilled forensic tax practitioners equipped with advanced investigative and analytical abilities to improve the quality of tax compliance enforcement and fraud detection. Practitioners reduce tax fraud and evasion to ensure increased revenue collection and more efficient tax administration. The qualification incorporates ethics, legal framework and industry-specific standards which entrenches and reinforces the integrity and professionalism of the sector. It aligns South African forensic tax practices with international standards, enhancing global collaboration and competitiveness. It reduces fraud and corruption which enhances public confidence in the tax system, encouraging voluntary compliance and fairness. Practitioners ensure transparency in financial and tax dealings that promote a culture of accountability in both the public and private sectors. It identifies and mitigates financial crimes like tax evasion, money laundering and fraud, thus supports broader anti-corruption initiatives that benefit the public. This ensures that individuals and businesses contribute their fair share of taxes, supporting the equitable distribution of resources and public services. It reduces tax fraud and evasion, which increases national revenue for investment in infrastructure, education, healthcare, and social services. It strengthens tax compliance, reduces financial crimes, stabilize economy and foster investor confidence. Practitioners help uncover fraudulent financial practices; help redirect resources toward productive and legal economic activities. The typical learners for this qualification are those already employed in the fields of tax compliance, forensic tax audits and investigations, and new entrants. Collaboration with relevant stakeholders: Typical occupations in which the qualifying learner will operate: |
| LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
| Recognition of Prior Learning (RPL):
RPL for Access to Training/Exemption: Learners may use the RPL process to gain access to training opportunities for a qualification if they do not meet the formal, minimum entry requirements for admission. RPL assessment provides an alternative access route into a qualification. Such an RPL assessment may be developed, moderated and conducted by the accredited Skills Development Provider which offers that specific qualification. Such an assessment must ensure that the learner is able to display the equivalent level of competencies required for access, based on the NQF level descriptors. For exemption from modules through RPL, learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal or nonformal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. RPL for Access to the External Integrated Summative Assessment (EISA): Learners who have gained the stipulated competencies of the modules of a qualification through any means of formal, informal or non-formal learning and/or work experience, may be awarded credits towards relevant modules, and gaps identified for training, which is then concluded. Upon successful completion of the EISA, RPL learners will be issued with the QCTO certificate for the qualification. Quality Partners are responsible for ensuring the RPL mechanism and process for qualifications is approved by the QCTO. Entry Requirements: An NQF Level 07 qualification in Taxation/Law/Auditing/Accounting or related. |
| RECOGNISE PREVIOUS LEARNING? |
| Y |
| QUALIFICATION RULES |
| This qualification is made up of compulsory Knowledge, Practical Skill and Work Experience Modules:
Knowledge Modules: Total number of credits for Knowledge Modules: 51 Practical Skill Modules: Total number of credits for Practical Skill Modules: 54 Work Experience Modules: Total number of credits for Work Experience Modules: 140 |
| EXIT LEVEL OUTCOMES |
| 1. Conduct tax contravention investigations within the boundaries of the law.
2. Compile reports for legal or criminal proceedings to resolve tax disputes. 3. Support legal proceedings and represent clients during audits, appeals and litigation regarding tax. 4. Evaluate client tax compliance status. 5. Advise taxpayer on tax compliance requirements. |
| ASSOCIATED ASSESSMENT CRITERIA |
| Associated Assessment Criteria for Exit Level Outcome 1:
ELO 1: Conduct tax contravention investigations within the boundaries of the law. Associated Assessment Criteria for Exit Level Outcome 2: ELO 2: Compile reports for legal or criminal proceedings to resolve tax disputes. Associated Assessment Criteria for Exit Level Outcome 3: ELO 3: Support legal proceedings and represent clients during audits, appeals and litigation regarding tax. Associated Assessment Criteria for Exit Level Outcome 4: ELO 4: Evaluate client tax compliance status. Associated Assessment Criteria for Exit Level Outcome 5: ELO 5: Advise taxpayer on tax compliance requirements. Integrated Assessment: Formative Assessments Formative assessments are conducted throughout the training of learners. A range of formal, non-formal, and informal ongoing assessment activities are used to focus on teaching and learning outcomes to improve learner attainment. Formative assessments are conducted continuously by the facilitator to feed into further learning, to identify strengths and weaknesses, and to ensure the learner's ability to apply knowledge, skills and workplace experience gained. Formative Assessments are conducted by the accredited Skills Development Provider (SDP), and a variety of ongoing assessment methods may be used, for example, quizzes, assignments, tests, scenarios, role play, interviews. Continuous feedback must be provided. Summative Assessments Integrated Assessment involves all the different types of assessment tasks required for a particular qualification, part-qualification or occupational skills programme, such as written assessment of theory and practical demonstration of competence. To achieve this, the Internal Assessment Criteria (IAC) for all modules as found in the QCTO curriculum document must be followed. An accredited SDP should implement a well-designed, formal, relevant, final internal Summative Assessment strategy for all modules to prepare learners for the EISA. These assessments evaluate learning achievements relating to the achievement of each module of the relevant components of the qualification, part-qualification or skills programme. Internal Summative Assessments are developed, moderated and conducted by the SDP at the end of each module or after integration of relevant modules, e.g. applied knowledge tests, workplace tasks, practical demonstrations, simulated tasks/demonstrations, projects, case studies, etc. The results of these final formal summative assessments must be recorded. These results, which include the Statement of Work Experience results, where applicable, contribute to the Statement of Results (SoR) that is a requirement for admission to the EISA. An SoR, using the template provided by the Quality Partner, is issued by the accredited SDP for qualifications and part-qualifications. The SDP must produce a valid Statement of Results for each learner, indicating the result and the date on which the competence in each module, of each component, was achieved. Learners are required to produce this SoR, together with their ID document or alternative ID document, at the point of the EISA. External Integrated Summative Assessment (EISA) The Quality Partner is responsible for the management, conduct and implementation of the External Integrated Summative Assessment (EISA), in accordance with QCTO set standards. Competence in the EISA is a requirement for certificating a learner. For entrance into the EISA, the learner requires a valid Statement of Results issued by the accredited institution indicating the attainment of all modules for the Knowledge, Practical and Work Experience modules. |
| INTERNATIONAL COMPARABILITY |
| The qualification was compared with similar qualifications from Germany and Australia.
Country: Germany. Institution: Frankfurt School of Finance & Management. Qualification: Master's degree in Forensic Accounting and Financial Crime. Duration: Two-years. NQF Level: Level 8. Entry requirement: Bachelor's Degree in Accounting, Finance or Law. Core Competencies covered by the qualification are: Similarities: Both qualifications focus on the detection, investigation, and resolution of tax fraud, evasion, and other financial crimes; have same level of complexity and duration. The curriculum in both qualifications includes forensic analysis, tax law application, and compliance with legal procedures. Differences: The German qualification has a broader focus on financial crime beyond tax-related cases, covering areas such as corporate fraud and financial statement manipulation. The South African qualification has a significant component dedicated to anti-money laundering (AML) measures, while the German programme places greater emphasis on corporate governance and international compliance frameworks. Country: Australia. Institution: University of New South Wales (UNSW). Qualification: Diploma in Forensic Accounting. Duration: Two-years. Entry requirement: Bachelor's Degree in Accounting, Finance, or Law. It also considers professional experience in auditing, taxation, or forensic services. The qualification covers the following core competencies: Similarities: Both qualifications have the same level of complexity and cover forensic accounting practices with a special focus on tax-related investigations. Both qualifications include practical skills training in forensic investigations, evidence gathering, and legal processes involved in tax fraud cases. Differences: Conclusion: The Specialised Occupational Diploma Forensic Tax Practitioner stands out as a highly focused qualification that offers in-depth training on tax-specific crimes such as evasion, fraud, and compliance breaches. When compared with similar qualifications from Germany and Australia, it is evident that while all three qualifications share core competencies in forensic investigation and legal compliance, the South African programme is distinct in its specialised focus on tax crime within the broader context of financial regulation and Anti-Money Laundering compliance. |
| ARTICULATION OPTIONS |
| This qualification provides opportunities for horizontal, vertical and diagonal articulation options.
Horizontal Articulation: Vertical Articulation: There are no vertical articulation possibilities within the OQSF as there are no NQF level 9 or 10 qualifications in the OQSF. Diagonal Articulation: |
| MODERATION OPTIONS |
| N/A. |
| CRITERIA FOR THE REGISTRATION OF ASSESSORS |
| N/A. |
| NOTES |
| Additional Legal or Physical Entry Requirements:
None Criteria for the accreditation of providers: Accreditation requirements, against which Skills Development Providers (SDP) and Assessment Centres, will be accredited, are found in the Curriculum Document, as listed below. The curriculum title and code are: Specialised Occupational Diploma: Forensic Tax Practitioner: 241104-001-00-00. Encompassed Trade: This is not a trade qualification. Assessment Quality Partner (AQP): Financial & Accounting Sector Education and Training Authority (FASSET). |
| 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. |