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: 

Master of Accountancy 
SAQA QUAL ID QUALIFICATION TITLE
78353  Master of Accountancy 
ORIGINATOR
University of KwaZulu-Natal 
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  180  Level 8 and above  NQF Level 09  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
2028-06-30   2031-06-30  

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 purpose of this qualification is to:
  • Provide learners with specialised knowledge and skills about specialised aspects of accounting sciences (including financial accounting, management accounting, auditing and taxation), thus equipping them for a career as a chartered accountant in accounting management areas of the private and public sectors where their participation will promote sustainable growth and development and maximise prosperity in all sectors of the economy and society.
  • Develop competent leaders in the various fields of accounting and management possessing specialised and generic cross-functional knowledge and skills, enabling them to steer sustainable development, growth and prosperity in the most appropriate direction.
  • Provide learners who would like to enrol for doctoral studies in accounting sciences with advanced research skills and a sound specialised academic base from which to do so. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

    Entry requirements:
    The minimum entry requirement for this qualification is:
  • Bachelor of Commerce Honours in Accountancy, NQF Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    128 Credits for the whole qualification must be completed. 

    EXIT LEVEL OUTCOMES 
    Successful learners will be:
  • Demonstrated the ability to read, interpret and evaluate specialised accounting literature.
  • Display a deep knowledge of the latest advances in the theory and practice of accounting sciences.
  • Manifested specialised understanding of the use of scientific methods in the acquisition of specialised accounting data and knowledge.
  • Demonstrated ability to identify and solve complex problems in a critical and creative way by applying appropriate specialised accounting methods. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    Integrated Assessment:
    Assessment criteria are demonstrated fulfilment of the desired outcomes (above) met through successful completion of course-work modules (assessed through a range of methods including tests, assignments and formal examinations, in written and a supervised short research project demonstrating familiarity with appropriate research methods (assessed through a research report/dissertation).
  • The research project, dissertation and written assessments serve collectively to fulfil the integrated assessment requirement. 
    		•

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

    Horizontal Articulation:
  • Master of Applied Accountancy, Level 9.
  • Master of Accountancy in Taxation, NQF Level 9.

    Vertical Articulation:
  • Doctor of Accountancy, Level 10. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

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

    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.
     
    1. University of KwaZulu-Natal 


    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.