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: 

Advanced Diploma: Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
90559  Advanced 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
Advanced 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  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
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 intellectual enrichment in the field of accounting sciences.
  • Provide learners with an advanced understanding of current thinking, theory and methodology in the field of accounting sciences.
  • Give those learners with Bachelor's Degrees in Accounting Sciences, but not accredited by Professional Accounting Bodies, or those with Diplomas in Accounting Sciences, or equivalent, the opportunity to proceed to Postgraduate studies accredited by such Professional Bodies.

    Rationale:
    The Advanced Diploma: Accounting Sciences is for learners whose Diploma or Bachelor's Degree is not accredited by the Professional Body of their choice, to gain access to recognised Postgraduate qualifications. Learners with either a Diploma: Accounting Sciences or its equivalent, or a non-accredited Bachelor's Degree in Commerce or in Accounting, may use this qualification as a vehicle to obtain the required admission to the institution's Postgraduate programmes. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners who register for this qualification:
  • Have good reading and writing skills at the required NQF Level.
  • Are able to analyse and respond to a variety of texts.
  • Are able to learn independently in an Open and Distance Learning context (ODL) with minimum support.
  • Have a detailed knowledge, specific skills and applied competencies in the disciplines of Financial Accounting, Management Accounting, Auditing and Taxation.

    Recognition of Prior Learning (RPL):
    This qualification can be achieved wholly or in part through Recognition of Prior Learning.

    Evidence may be presented in a variety of forms, including international or previous local qualifications, reports, testimonials mentioning functions performed, work records, portfolios, videos of practice and performance records.

    All such evidence should be judged according to the general principle of assessment. Unisa lecturers will act as assessors for RPL purposes.

    Access to Qualification:
  • A Diploma: Accounting Sciences.
  • Recognition of Prior Learning. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Ten modules, at NQF Level 7, each totalling 12 Credits, must be completed to be awarded the qualification.

    Compulsory modules:
  • General financial reporting, 12 Credits.
  • Application of management accounting techniques, 12 Credits.
  • Application of financial management techniques, 12 Credits.
  • Taxation of business activities, 12 Credits.
    Total: 48 credits

    Elective modules - six modules must be completed, i.e., the specified modules for the spesialisation of choice, plus any other of the Elective modules to complete the required six modules.

    NB: Candidates may NOT select both Auditing and Internal Auditing as specialisations.
  • Strategic planning 3A, 12 Credits.
  • Specific financial reporting, 12 Credits.
  • Group financial reporting, 12 Credits.
  • Selected accounting and financial management techniques, 12 Credits.
  • Substantive procedures and finalising an audit, 12 Credits.
  • The internal audit process: Tests of controls, 12 Credits.
  • The internal audit process: Specific engagements and reporting, 12 Credits.
  • Managing the internal audit activity, 12 Credits.
  • Taxation of individuals, 12 Credits.
  • Tax administration and verification, 12 Credits.
  • Strategy implementation 3B, 12 Credits.
  • Audit planning and test of controls, 12 Credits.
  • The internal audit process: Planning the engagement, 12 Credits.
  • Distinctive financial reporting, 12 Credits.

    Learners must select electives in the following manner:
  • Postgraduate Diploma: Accounting Sciences - select Financial Accounting; Auditing and Taxation.
  • Postgraduate Diploma: Financial Accounting or Forensic Auditing or Computer Auditing - select at least: Financial Accounting.
  • Postgraduate Diploma: Management Accounting - select Financial Accounting; Management Accounting; Internal Auditing and Strategic Management (Strategic planning 3A and Strategy implementation 3B).
  • Postgraduate Diploma: Internal Auditing or Forensic Auditing or Computer Auditing - select Internal Auditing and Strategic Management.
  • Postgraduate Diploma: Taxation - select at least the modules: Financial Accounting; Internal Auditing and Taxation. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Use disciplinary- and interdisciplinary-based information to take an informed stand with regard to accounting, business and trade policies.
    2. Practice the ethics pertinent to Accounting, Business, Commerce and Management and in particular, those pertinent to an Accountant and Independent Auditor.
    3. Demonstrate an advanced understanding of the theories and practices pertaining to the field of Financial Accounting, Management Accounting, Auditing and Taxation.
    4. Explain the ramifications of accounting and economic policy and business decisions in a language which is accessible to the general public and various stakeholders in the business community.
    5. Demonstrate proficiency in managing the applied accounting sciences' activity and an ability to conduct applied accounting engagements, both assurance and consulting, in diverse business environments.

    Critical Cross-Field Outcomes:
    Critical Cross-Fields Outcomes are covered throughout the qualification. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The Associated Assessment Criteria are applicable in an integrated way across all the Exit Level Outcomes:
  • Evaluate, interpret and generate information pertinent to Accounting Science in and from a variety of sources.
  • Apply the knowledge and understanding of ethics implied by corporate governance principles.
  • Apply the knowledge and understanding of ethics prescribed by the South African Institute of Chartered Accountants.
  • Demonstrate an understanding of the need to act professionally and ethically for clients, employees and the world at large.
  • Analyse, evaluate and apply advanced business, commerce and management theories and principles to practical situations.
  • Customise and adapt international business, commerce and management practices and theories to South African requirements.
  • Identify problems in the Accounting, Auditing and Taxation fields and related disciplines.
  • Develop appropriate solutions to the identified problems in the applied accounting sciences' context.
  • Formulate appropriate responses to resolve both concrete and abstract problems that accountants and auditors are normally confronted with.
  • Demonstrate integrated knowledge of the nature and theory of specific audit engagements and the applied accounting processes.
  • Apply advanced judgemental processes to identify and plan applied accounting assignments for the applied accounting activity.
  • Demonstrate knowledge of information technology, risk based auditing, control frameworks and control systems to adequately perform audit assignments and to advise management and audit committees on appropriate practice.
  • Analyse and evaluate financial operations within organisations.
  • Analyse and test control and advising on control systems.
  • Conduct advanced and specialised engagement procedures, report findings and follow up on the implementation of applied accounting activities.
  • Establish activities in the areas of financial accounting, management accounting, auditing and taxation.
  • Manage activities in the areas of financial accounting, management accounting, auditing and taxation.
  • Monitor the quality of work performed within the activities in the areas of financial accounting, management accounting, auditing and taxation.

    Integrated Assessment:
    To be awarded this qualification, a candidate must achieve each of the compulsory modules and the requisite number of elective modules.

    In addition, candidates must demonstrate the ability to engage in the correctional operations selected in an integrative way, dealing effectively with divergent and "random" demands related to these work operations. Evidence is required that the candidate is able to achieve the purpose of the qualification as a whole, at the time of the award of the qualification.

    Assessors will give credit for the evidence of learning that has already been acquired through formal, informal and non-formal learning and experience.

    Each module completed during this qualification will have two assessment components, namely:
  • Formative assessment: learning and assessment are integrated. The study guides contain self-assessment tasks and feedback. The scheme of work includes assignments based on the learning material and students are given feedback. The process is continuous and focuses on smaller sections of the work and a limited number of outcomes.
  • Summative assessment: examinations or equivalent assessment such as a portfolio of a representative selection of outcomes practiced and assessed in the formative stage. Summative assessment also tests the learners' ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module.
  • Integrated assessment: All assessment will integrate knowledge, skills and attitudes and applied competence. 
    		•

    INTERNATIONAL COMPARABILITY 
    Malaysia: Tunku Abdul Rahman College (TAR): Advanced Diploma in Business Studies (Accounting):
    This qualification provides a wide spectrum of knowledge and skills necessary for a career in accountancy and finance. It covers advanced level of accounting, audit, strategic financial management, tax planning, strategic management, management information systems and other related areas. It can lead to a career in professional accounting practices or in a specialist role in corporate and financial sectors. Graduates can serve as qualified personnel in these areas of accounting, finance and other related field to support and promote the nations growth.

    Entry requirement for international students:
    Students should have obtained Diploma in Commerce (Financial Accounting/Management Accounting)/Diploma in Business Studies (Accounting) from TAR College or other equivalent qualifications. In addition, they should have obtained International English Language Testing System (IELTS) score of Band 6.0, Test of English as a Foreign Language (TOEFL) score of 550 for paper-based test (PBT), score of 213 for computer-based test (CBT) and score of 79 for internet-based test (IBT). Students should have obtained Grade C in Cambridge O Levels (English language 1119).

    New Zealand: New South Wales:TAFE Advanced Diploma of Accounting:
    This qualification aims to broaden accounting knowledge and enhance career prospects.
    Both manual and computerised accounting processes are studied, as well as how to create summaries of financial transactions of a business, produce and analyse financial reports, prepare tax returns and develop business plans, process complex tax returns and lodgements, corporate financial reports and corporate governance.

    The syllabus includes:
  • Auditing.
  • Financial Management.
  • Management Accounting.
  • Taxation.
  • Commercial and Company Law.

    Conclusion:
    The above-mentioned qualifications compare favourably with the Advanced Diploma: Accounting Sciences in terms of the course content, viz., Financial Management, Management Accounting and Taxation. The entry requirements are similar. Thus, the Advanced Diploma: Accounting Sciences is at a level and context similar to that of the given international qualifications. 
    		•

    ARTICULATION OPTIONS 
    This qualification articulates vertically with the Bachelor of Accounting Honours, at NQF Level 8.

    This qualification articulates horizontally with any of the Accounting Sciences Advanced Diplomas previously indicated, at NQF Level 7. 

    MODERATION OPTIONS 
    Moderation is conducted internally through a system of second examiners and externally, by an external examiner from another higher education institution.

    The Higher Education Quality Council does not require the registration of assessors but evidence must show that Unisa has training in place for assessors and moderators. An appeals process including criteria for re-marking must be in place. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Unisa lecturers act as assessor-practitioners to carry out the assessment of candidates for the core modules that make up this qualification.

    The following criteria are specified for assessors concerning the core aspects of the qualification:
  • Assessors need experience in interpersonal skills, subject matter and assessment.
  • Assessors need to be competent in the planning and conducting of assessment of learning outcomes and in the design and development of assessment.
  • Subject matter experience must be well developed within the fields of Financial Accounting, Management Accounting, Auditing and Taxation.
  • Assessors must have a Chartered Accountant ('CA') qualification with SAICA. 
    		•

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