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 THAT HAS PASSED THE END DATE: 

Master of Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
15367  Master of Accounting Sciences 
ORIGINATOR
University of Pretoria 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's 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  Level 7  Level TBA: Pre-2009 was L7  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 091/21  2021-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
The purpose of this qualification is to provide qualifiers with postgraduate knowledge of Financial Accounting, Auditing, Taxation and Management Accounting with emphasis on research in these areas and also provide opportunities for continued personal intellectual growth, gain full economic activity and rewarding contributions to society.

South Africa requires significant numbers of highly qualified leaders in the field of Accountancy in order to contribute to the growth of the economy. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
The typical applicant has an Honours degree in the Accounting field.

Recognition of Prior Learning:

Applicants who fall outside the normal admissions process may be considered both for admission and for the recognition of prior accredited and/or prior experiential learning. 

RECOGNISE PREVIOUS LEARNING? 
Y 

QUALIFICATION RULES 
Total credits required: 160 

EXIT LEVEL OUTCOMES 
The qualifying learner:

1. Demonstrates the ability to conduct research in the field of Financial Accounting, Auditing, Management Accounting and Taxation.
2. Demonstrates the ability to solve problems and has the knowledge and understanding to meet the challenges of a fast-paced decision-making environment. 

ASSOCIATED ASSESSMENT CRITERIA 
The qualifying researcher will:

1.
  • Define the problem clearly and delineate it sharply in terms as unambiguous as possible.
  • Use research procedures that are described in sufficient detail to permit another researcher to repeat the research.
  • Plan the procedural design of the research carefully planned so that results that are as objective as possible are yielded.
  • Report on all results with complete frankness, but with confidentiality.

    2.
  • Analyse the data thoroughly so that should its significance is revealed.
  • Base and limit conclusions on the data of the research, which must be adequate.

    Integrated assessment:

    Assessment is based on the research undertaken and the oral examination undertaken when the research is complete. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares favourably with those offered at international universities and is also offered at UNISA, the University of Johannesburg and Witwatersrand University in South Africa. 

    ARTICULATION OPTIONS 
    N/A 

    MODERATION OPTIONS 
    External moderators are appointed by the University of Pretoria. The moderating body for qualifications of the University is the Higher Education Quality Committee of the Council on Higher Education. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    To be registered as an assessor, the minimum qualification is a Mcom, DCom, CA(SA) or RAA, with experience in research. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

    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.
     
    1. University of Pretoria 


    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.