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: 

Postgraduate Diploma: Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
74214  Postgraduate Diploma: Accounting Sciences 
ORIGINATOR
University of South Africa 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  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  Level 7  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 0480/09  2009-07-01  2011-11-02 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2012-11-02   2015-11-02  

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 is replaced by: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
85107  Postgraduate Diploma: Applied Accounting Sciences  Not Applicable  NQF Level 08  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:

The primary purpose of the qualification is to provide qualifiers with post-graduate level knowledge, specific skills, applied competence and the necessary attitudes in the field associated with accounting, commerce and industry that prepare them to be lifelong learners, employable workers/managers/entrepreneurs and contributors to society and the business community.

The second purpose of the qualification is the education and training of professional accountants with the necessary knowledge, skills and professional values that enables them to continue to learn and adapt to change throughout their professional lives. To achieve the goal of providing a foundation for life-long learning it requires a grounding in the knowledge skills and professional value essential to professional competency.

The third purpose of the qualification is to produce competent professional accountants who make a positive contribution over their lifetimes to the profession and society in which they work. The maintenance of professional competence in the face of the increasing changes they encounter makes it imperative that diplomates develop and maintain an attitude of learning to learn.

A further purpose of the qualification is to provide South Africa (and other countries) with functional financial and cost managers at the middle/top management level in all sectors of the economy. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Learners who register for this qualification can:
  • Learn from predominantly written material.
  • Communicate what they have learnt comprehensively in the medium of instruction.
  • With guided support, take responsibility for their own progress.

    This qualification recognises:

    Formal prior learning:
  • Student's prior accredited learning at tertiary level in relevant domains which constitute credit-bearing units is recognised.
  • Students in possession of a Bachelor of Accounting Science or any equivalent qualification.
  • Another degree (including a BTech) and have passed in the following courses, or equivalent thereof, or have obtained an average of at least 50% for the modules of the respective courses:
    > Financial Accounting (at third Level).
    > Auditing (at third Level).
    > Management Accounting (at third Level).
    > Income Tax (all undergraduate courses/modules).
    > Commercial Law or equivalent (at second Level).
    > Introductory Financial Mathematics or Quantitative Management.
    > Statistics or equivalent (at first Level).
    > Economics (at first Level).
    > Business Management (at first Level).

    Non-formal and informal prior experiential learning:

    The law currently requires students to have formal qualifications for admission to university. Unisa is investigating a Recognition or Prior Learning (RPL) policy. Students will be given credits for RPL once the policy can be legally implemented. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Total credit required:
  • The minimum number of NQF Credits is 120 but it may be as much as 150 for a specific professional Degree.

    Minimum credits required at specific levels to ensure that the purpose of the qualification is achieved:
  • The Postgraduate Diploma: Accounting Sciences will carry 120 Credit at NQF Level 7. 
    		•

    EXIT LEVEL OUTCOMES 
    Specific Outcomes:

    A Postgraduate Diploma: Accounting Sciences student is actively engaged in becoming a well-rounded, educated person and in preparing for further, more specific study or for a specialist professional in the work environment. As such she or he develops and holds certain values and integrates knowledge and skills to achieve her or his purposes. The Specific Outcomes show how knowledge, skills and values are integrated in the qualification in the SAQA fields of Business, Commerce and Management studies.

    1. The Postgraduate Diploma: Accounting Sciences diplomate can perform a social-critical role in society.

    2. The Postgraduate Diploma: Accounting Sciences diplomate is able to communicate his/her skills in rational and logical manner.

    3. The Postgraduate Diploma: Accounting Sciences can practice the ethic pertinent to taxation, accounting, management accounting and auditing.

    4. The Postgraduate Diploma: Accounting Sciences diplomate can demonstrate an advanced understanding of all aspects relating to the field of accounting, management accounting, taxation and auditing.

    5. The Postgraduate Diploma: Accounting Sciences diplomate can deal with advanced problems in the disciplines of accounting, management accounting, auditing and taxation.

    6. The Postgraduate Diploma: Accounting Sciences diplomate can prepare, analyse and interpret financial reports for different types of business entities in accordance with the objectives of financial reporting, generally accepted accounting practice and statutory disclosure requirements.

    7. A Postgraduate Diploma: Accounting Sciences diplomate can prepare and analyse other financial reports in accordance with the objectives of financial reporting, generally accepted accounting practice and statutory disclosure requirements.

    8. A Postgraduate Diploma: Accounting Sciences diplomate can identify and apply the methods of accounting for groups of companies.

    9. A Postgraduate Diploma: Accounting Sciences diplomate can prepare and analyse financial statements under appropriate measurement basis and concepts of capital maintenance.

    10. The Postgraduate Diploma: Accounting Sciences diplomate can analyse financial information critically and contribute to effective decision making.

    11. The Postgraduate Diploma: Accounting Sciences diplomate can gain an understanding of costing concepts and their application in design, implementation and operation of costing systems.

    12. The Postgraduate Diploma: Accounting Sciences diplomate can develop the ability to devise appropriate indicators of performance to measure and evaluate financial management performance and provide information for management control, decision making and system design.

    13. The Postgraduate Diploma: Accounting Sciences diplomate can develop the ability to make recommendations designed to responsibly manage the entity through effective use of financial resources in accordance with the strategic objectives of the firm.

    14. The Postgraduate Diploma: Accounting Sciences diplomate can deal with advanced and integrated problems in the tax field.

    15. The Postgraduate Diploma: Accounting Sciences diplomate can recognise potential tax applications and contribute to the evaluation of existing ones.

    16. The Postgraduate Diploma: Accounting Sciences diplomate can perform cost effective external audits of small to large trading entities.

    17. The Postgraduate Diploma: Accounting Sciences diplomate can use the computer as a tool during the audit process and for obtaining timeous, relevant information to make informed decisions.

    18. The Postgraduate Diploma: Accounting Sciences diplomate can advise management of relevant corporate government issues.

    19. The Postgraduate Diploma: Accounting Sciences diplomate can comply with the requirements of the Companies Act relating to auditors' and directors' responsibilities.

    20. The Postgraduate Diploma: Accounting Sciences diplomate is prepared to continue with Honours studies.

    Critical Cross-Field Outcomes:

    All Critical Cross-Field Outcomes will be embedded appropriately in the courses which constitute the programmes that lead to the qualification. They will be assessed within the context of the programmes. The distance education context has particular challenges which we try to meet below:

    Critical Cross-Field Outcomes:

    1. The Postgraduate Diploma Accounting Sciences diplomate can work effectively with others as a member or leader of a team, group, organisation, community and contribute to the group output with special reference to accounting, finance and auditing.

    2. The Postgraduate Diploma: Accounting Sciences diplomate can manage and organise her or his activities and life responsibility effectively, including her or his post-graduate studies within the distance education context.

    3. The Postgraduate Diploma: Accounting Sciences diplomate can collect, analyse, organise and critically evaluate information, as required, in the pursuit of the Postgraduate Diploma: Accounting Sciences.

    4. The Postgraduate Diploma: Accounting Sciences diplomate can communicate effectively using visual, mathematical and/or language skills in the modes of written presentation.

    5. The Postgraduate Diploma: Accounting Sciences diplomate can use science and technology effectively and critically, showing responsibility towards the environment and health and well-being of others, in community, national and global context.

    6. The Postgraduate Diploma: Accounting Sciences diplomate can demonstrate and understanding of the world as a set of related systems by recognising that problem solving context do not exist in isolation and by acknowledging their responsibilities to those in the local and broader community.

    Development Outcomes:

    In order to contribute to the full personal development of each learner and the social and economic development of the society at large, it is the intention of the Postgraduate Diploma: Accounting Sciences degree to make an individual aware of the importance of the following developmental outcomes:

    1. The Postgraduate Diploma: Accounting Sciences diplomate can reflect on and explore a variety of strategies to learn more effectively. (See Critical Outcomes 3 and 5 above).

    2. The Postgraduate Diploma: Accounting Sciences diplomate can participate as a responsible citizen in the life of local and national communities. (Also see Critical Outcome 2 above.).

    3. The Postgraduate Diploma: Accounting Sciences diplomate can be culturally and aesthetically sensitive across a range of social contexts. (See Critical Outcomes 2 and 7 above).

    4. The Postgraduate Diploma: Accounting Sciences diplomate can explore education and career opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification. (See all Critical Outcomes above):

    5. The Postgraduate Diploma: Accounting Sciences diplomate can develop entrepreneurial opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification. (See all Critical Outcomes, plus 4 above). 

    ASSOCIATED ASSESSMENT CRITERIA 
    Assessment Criteria Associated with Specific Outcome 1:
  • Use disciplinary-and interdisciplinary-based information to take an informed stand especially in regard to fiscal policy and legislation with courage, self-confidence and responsibility.
  • Demonstrates a personal role in the accounting and finance environment (writing or articles, etc) of South Africa.

    Assessment Criteria Associated with Specific Outcome 2:
  • Answer questions in writing and in an acceptable format e.g. reports.
  • Use language effectively to convey ideas and insights intelligibly and achieve his or her won purpose.
  • Evaluate, interpret and generate information in and from a variety of media sources.
  • Explain the ramifications of taxation, accounting, management accounting and auditing and in language which is accessible to the general public and the business community.

    Assessment Criteria Associated with Specific Outcome 3:
  • Assess the conduct of the auditor in public practice.
  • Explain the need to act professionally and ethically to both clients, employees and the world at large.
  • Take responsibility within own limits of competence.
  • Exercise judgement commensurate with knowledge and experience.
  • Apply the knowledge and understanding of the professional ethics of the accounting profession.

    Assessment Criteria Associated with Specific Outcome 4:
  • Analyse and apply advanced accounting, management accounting, auditing and taxation theory to practical situations.
  • Contribute to the development of fiscal policy and legislation.

    Assessment Criteria Associated with Specific Outcome 5:
  • Identify problems in the fields of study and related disciplines (e.g. accounting, auditing and taxation).
  • Develop appropriate solutions.
  • Formulate appropriate responses to resolve both concrete and abstract problems.

    Assessment Criteria Associated with Specific Outcome 6:
  • Identify the overall objectives of financial reporting, the specific information needs of equity investors, and the general information needs of other users.
  • Define the qualitative characteristics of financial reports and apply them to the presentation and measurement issues to enhance the decision-usefulness of financial reporting.
  • Apply generally accepted accounting practice to recognise, measure and disclose items in the annual financial statements.
  • Apply statutory disclosure requirements, including fair presentation, i.r.o. various financial reports.
  • Contrast different forms of entities and prepare reports to reflect the different characteristics of equity.
  • Discuss the various bases of measurement and apply these concepts to identify the appropriate measurement of groups of items in primary or supplementary financial statements.

    Assessment Criteria Associated with Specific Outcome 7:
  • Prepare segmental reports, interim reports, value-added statements.
  • Apply generally accepted accounting practice to recognise, measure and disclose items in the other financial reports.

    Assessment Criteria Associated with Specific Outcome 8:
  • Measure, disclose and integrate items in accordance with GAAP and statutory requirements in the preparation of group annual financial statements where consolidation, proportionate consolidation or equity accounting is applied for local and foreign investors.

    Assessment Criteria Associated with Specific Outcome 9:
  • Identify when and how to prepare financial statements, using historical cost, current value or general purchasing power adjusted.

    Assessment Criteria Associated with Specific Outcome 10:
  • Apply knowledge of accounting procedures and principles.
  • Interpret financial statements critically, showing evidence of sound principles and critical judgement.
  • Analyse real life situations to determine the correct financing structure of a business.
  • Suggest investment procedure and principles.
  • Analyse real life situations to demonstrate knowledge of the principles of financial decision making.

    Assessment Criteria Associated with Specific Outcome 11:
  • Design costing systems appropriate for various types of organisations and processes.
  • Calculate, record and report information necessary for effective cost management.
  • Apply cost management techniques which achieve the strategic objectives of the business.
  • Apply the issue and principles of control centres.

    Assessment Criteria Associated with Specific Outcome 12:
  • Build simple financial models and test assumptions.
  • Review financial systems and operations and make recommendations for their improvement.
  • Manage change within the organisation.

    Assessment Criteria Associated with Specific Outcome 13:
  • Identify appropriate measures of performance, risk and uncertainty.
  • Apply investment, financing and dividend principles.
  • Apply the principles of finance to the valuation of a business entity and to the valuation of financial assets using appropriate techniques.
  • Apply management techniques to working capital, foreign exchange and investment.
  • Sselect appropriate financing instruments for effective risk minimisation.

    Assessment Criteria Associated with Specific Outcome 14:
  • Calculate and evaluate the taxable income and normal income tax liability of individuals, companies, close corporations, farmers, estates and partnerships.
  • Calculate the STC, donations tax, employees' tax, provisional tax, estate duty and Vat liabilities of various taxpayers.
  • Calculate the capital gains inclusion in taxable income.

    Assessment Criteria Associated with Specific Outcome 15:
  • Interpret and apply the laws and procedures relating to taxed levied in terms of the Income Tax Revenues Act, with particular reference to:
  • The Income Tax Act.
  • The Value Added Tax Act.
  • Important decisions of the courts.
  • Practice Notes issued by the Commissioner for Inland Revenues.
  • Interpret and apply the laws and procedures relating to the duty which is levied on the estate of deceased persons.

    Assessment Criteria Associated with Specific Outcome 16:
  • Analyse the reasonabilities and rights of an auditor as well as the nature of the legal liability of the auditor.
  • Explain the concepts and principles relevant to the audit function.
  • Assess internal control systems and make recommendations where appropriate.
  • Apply the major stages of the audit process and the rationale behind each as part of the procedures for obtaining audit evidence.
  • Prepare the auditor's report on financial statements, special purpose audit reports and related service engagement reports.
  • Apply the legislation, regulations, generally accepted auditing standards and contractual requirements relating to that audit and/or related services engagement.
  • Analyse the risks in the different internal control cycles to determine that risk is reduced to an acceptable level.

    Assessment Criteria Associated with Specific Outcome 17:
  • Assess the risks and controls in a computer environment.
  • Use the appropriate hardware and software during the audit process.
  • Apply knowledge of different software packages and how to use them in the decision making process.

    Assessment Criteria Associated with Specific Outcome 18:
  • Apply knowledge and understanding of corporate governance.

    Assessment Criteria Associated with Specific Outcome 19:
  • Apply the relevant rules of company law to given practical situations.

    Assessment Criteria Associated with Specific Outcome 20:
  • Demonstrate knowledge of research procedures and techniques.

    Assessment Criteria Associated with Critical Cross-Field Outcome 1:
  • Apply people skills (tolerance, empathy, listening skills, leadership, etc) in liaising with other professionals and clients.
  • Demonstrate respect for the opinion of others through written reporting without bias.
  • Demonstrate tolerance of diversity through written reporting without bias.
  • Undertake projects and provide evidence of successful interaction with others.
  • Use effective communication skills within a group situation.
  • Organise themselves and others into effective working groups.
  • Communicate the evidence of these group interaction through written reporting.
  • Lead people effectively because of their business expertise.

    Assessment Criteria Associated with Critical Cross-Field Outcome 2:
  • Demonstrate the requisite study skills and learning strategies.
  • Organise their study plans.
  • Cope with the self-discipline necessary for distance learning.
  • Think independently, and offer evidence to support their decisions.
  • Assess their own strengths and weaknesses and develop coping strategies.
  • Managing people in the business environment.
  • Identify needs and opportunities for tax planning, accounting and finance in their own lives.

    Note:
  • These Outcomes and Assessment Criteria may be entry competence for many distance learners who are already working in the job market and have definite goals.

    Assessment Criteria Associated with Critical Cross-Field Outcome 3:
  • Demonstrate basic research skills.
  • Use library and other resources effectively to suit their individual needs.
  • Use library and other resources effectively to suit the needs of the particular areas of research.
  • Integrate information from a variety of sources.
  • Act responsibly as a researcher and scholar (e.g. appropriate referencing, avoiding plagiarism, etc).
  • Show awareness of the conventions of scholarship in the various disciplines under study.
  • Demonstrate awareness of relevant conventions and guidelines to their academic and career purposes.
  • Critically analyse theories, examples, experiences, etc.
  • Argue appropriate within the business community.

    Assessment Criteria Associated with Critical Cross-Field Outcome 4:
  • Communicate their ideas and provide supporting evidence in a sustained manner.
  • Responsible use of others' ideas in support of their own (without plagiarism, etc).
  • Identify conclusion and premises in academic arguments.
  • Follow the language conventions of written use in the accounting and finance and auditing disciplines.
  • Use appropriate models of organisation and presentation as required in the abovementioned disciplines.
  • Use statistics appropriately and responsibly in support of their ideas.
  • Create and use visuals appropriately to support their ideas.
  • Recognise own communication limitations and problems and seek help appropriately.
  • Assist other to speak for themselves (e.g. appear on behalf of a client).
  • Use language to critically analyse, evaluate and critique others' ideas.

    Assessment Criteria Associated with Critical Cross-Field Outcome 5:
  • Demonstrate an appropriate attitude towards scholarship and technology.
  • Use the scientific method of investigation, testing and evaluation.
  • Select appropriate technology to suit the needs of the business community, client or employer.
  • Use other technology (computers, calculators, Internet, etc) where appropriate and feasible.
  • Show respect for and a responsible attitude towards science and technology.

    Assessment Criteria Associated with Critical Cross-Field Outcome 6:
  • Demonstrate their prior knowledge and experience of their individual situations.
  • Connect the abstract knowledge or theory to the reality of their individual contexts.
  • Draw upon their prior knowledge (personal and abstract) and personal experience as appropriate when investigating and analysing the world around them.
  • Look beyond the across traditional disciplinary boundaries for possible solutions.
  • Follow an integrated approach to learning and studying.
  • Choose and follow appropriate pathways.
  • Apply systems thinking to solving economic and management related problems.

    Note:
  • Some Foundations Courses overtly teach and practice these skills.

    Assessment Criteria Associated with Developmental Outcome 1:
  • Learn by means other than rote-learning.
  • Explain what they know in their own words and/or select the most appropriate option to demonstrate their understanding of the learning material.
  • Follow academic conventions regarding referencing and avoid plagiarism.
  • Use help-seeking strategies to further their own learning.
  • Apply what they study in different contexts, both personal and public, real and simulated.
  • Display self-awareness of learning preferences and strategies to suit their needs.
  • Show evidence of effectively study skills (e.g. note-taking, summarising, analysing and synthesis).

    Assessment Criteria Associated with Developmental Outcome 2:
  • Demonstrate an ability to help others meet their fiscal obligations.
  • Monitor and provide input into fiscal policy and legislation.

    Assessment Criteria Associated with Developmental Outcome 3:
  • Demonstrate awareness of own culture and background.
  • Demonstrate tolerance of diversity and others' opinions.

    Assessment Criteria Associated with Developmental Outcome 4:
  • Illustrate the relationship between the knowledge, skills and attitudes acquired in studying towards the Diploma and those of the community at large (in routine and some non-routine contexts).
  • Make connection from theoretical knowledge to practical application in the real world.
  • Identify the Postgraduate Diploma: Accounting Sciences skills which are highly valued in the workplace, across the disciplines and sectors of society.
  • Use the skills required for effective communication skills, thoughtful accuracy and interpersonal sensitivity and business acumen.
  • Deal effectively with unknown problems within a variety of routine and non-routine context (but not in complex, variable, unpredictable and highly specialised context) and tasks set to them on the job, in the real world, by drawing upon the skills from the Postgraduate Diploma: Accounting Sciences (critically thinking, problem-solving, conflict resolution, system thinking, entrepreneurial qualities, strategies planning etc).
  • Demonstrate a sense of corporate governance principles and work ethic.
  • Adapt to different organisational cultures.

    Assessment Criteria Associated with Developmental Outcome 5:
  • Create job opportunities in whatever situation they find themselves.
  • Have a realistic view of their own worth and value to contribute to their local community and global society.
  • Communicate that value to others in the real world (writing business reports, CV writing skills, communication skills).
  • Demonstrate a healthy self-esteem and confidence in their knowledge, skills and attitudes as required to complete the Postgraduate Diploma: Accounting Sciences qualification.
  • Evaluate various unknown situations with flexibility and adaptability.
  • Formulate and evaluate entrepreneurial opportunities within a variety of routine and non-routine contexts.

    Integrated Assessment:

    Formative assessment:
  • Learning and assessment are integrated. The study guides contain self-assessment tasks. The scheme of work includes assignment and tests based on the learning material and students are given feedback. The process is continuous and focuses on smaller sections of the work and limited numbers of outcomes.

    Summative Assessment:
  • Examination, or equivalent assessment such as a portfolio of evidence assess a representative selection of the outcomes practices and assessed in the formative stage. Summaritive assessment also tests the student=s ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a course. 
    		•

    INTERNATIONAL COMPARABILITY 
    N/A 

    ARTICULATION OPTIONS 
  • The qualification will articulate with those of other universities and other qualifications. For example, recognition will be given to modules completed at other tertiary institutions and the relationship will be reciprocal.
  • Upon completion of the Postgraduate Diploma: Accounting Sciences, students have options for further study. Students may proceed to postgraduate study at Honours level. 
    		•

    MODERATION OPTIONS 
  • Within Unisa, first examiners set and assess assignments tests and examinations. In the case of assignment and tests, the quality is checked by course co-ordinators or team leaders and by the head of department. In the case of examinations, a system of external second examiners is used to moderate question papers, the marketing process and marked scripts.

    International comparators:
  • Unisa forms part of an internationally recognised accreditation system whereby university qualifications are evaluated against international comparators an accredited accordingly, for example Unisa's qualifications are accredited in the international handbook of universities and in the Commonwealth Universities' Yearbook. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
  • The staff in the department concerned will be used as assessors in a manner that fits into the quality management system of Unisa and accords with the university's tuition and assessment policies. This will also apply to the appointment of outside persons.
  • The quality management system:
    > Qualifications: The minimum requirement for appointment as a lecturer or external marker at Unisa is an Honours Degree and appropriate experience. It is recommended that lecturers for the Diploma course should hold the Chartered Accountancy qualification. In case of workplace assessment, appropriate professional criteria will be drawn up for each discipline.
    > Mentorship: All junior and new members of staff are monitored by senior members as they work together in teams. All assessment done by external markers is quality-controlled by internal staff.
    > Training: All new members of staff have access to the Bureau of University Teaching's website on assessment and may apply for special training in aspects of assessment at any time. External markers attend markers' meetings prior to assessing assignments or examinations and are given clear guidelines on how to assess the quality of academic work. 
    		•

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

    NOTES 
    This qualification has been replaced by qualification ID 85107, which is "Postgraduate Diploma: Applied Accounting Sciences", Level 8, 120 credits. 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.
     
    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 South Africa 


    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.