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 in Accountancy 
SAQA QUAL ID QUALIFICATION TITLE
90562  Advanced Diploma in Accountancy 
ORIGINATOR
University of Johannesburg 
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 competencies captured in this qualification, which is a combination of theoretical and practical learning outcomes, will provide the learner with a deep and systematic understanding of current thinking practice, theory and methodology followed in accounting.

This qualification will have the defined purpose of capacitating the learner with workplace applicable competencies, and will provide learners with specialised knowledge and skills in accounting, taxation, auditing and business ethics.

Learners successfully mastering these competencies should be able to contribute to the broader society by being able to apply ethically proper accounting, taxation and auditing practices.

The qualifying learner will be capable of:
  • Demonstrating an integrated understanding of accounting and how it relates to other fields, disciplines and practices.
  • Demonstrating a practical understanding of the range of taxation laws as applicable to individuals and corporate entities.
  • Demonstrating a practical understanding of integrated auditing within the accounting environment.
  • Evaluating the application of business ethics within the accounting environment.

    Rationale:
    This qualification meets the needs of the sector by providing further vocationally directed and intellectually enriching learning in the specialised field of accountancy which will, amongst other things, prepare the learner for further Postgraduate studies.

    The typical learner attempting this qualification will have completed a cognate Diploma or Bachelor's Degree and will probably have accumulated a fair amount of workplace experience. This qualification, due to its adherence to the requirements of the HEQF, will allow the learner access to further learning, in the form of a Bachelor's Honours Degree or Postgraduate Diploma at NQF Level 8. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    The knowledge, skills and cognitive ability demonstrated in a cognate Diploma at NQF Level 6 or Bachelor's Degree at NQF Level 7.

    Recognition of Prior Learning (RPL):
    This qualification may be achieved in part or completely through the Recognition of Prior Learning, which includes formal, informal and non-formal learning and work experience. Care will be taken that the mechanism used provides the learner with an opportunity to demonstrate competence and is not so onerous as to prevent learners from taking up the Recognition of Prior Learning option towards gaining a qualification.

    Recognition of Prior Learning may also be used to grant access to the qualification to those learners who do not meet the admission requirements.

    Access to the Qualification:
    Learners registering for this qualification should already have achieved an appropriate Diploma at NQF Level 6 or Bachelor's Degree at NQF Level 7. 

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    To be awarded the qualification learners are required to obtain a minimum of 120 Credits at NQF Level 7.

    The following learning modules at NQF Level 7 are compulsory:
  • Accounting, 30 Credits.
  • Taxation, 30 Credits.
  • Auditing, 30 Credits.
  • Mathematics, 15 Credits.
  • Business ethics and citizenship, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate an integrated understanding of accounting and how it relates to other fields, disciplines and practices.
    2. Demonstrate a practical understanding of the range of taxation laws as applicable to individuals and corporate entities.
    3. Demonstrate a practical understanding of integrated auditing within the accounting environment.
    4. Evaluate the application of business ethics within the accounting environment.

    Critical Cross-Field Outcomes:
    This qualification addresses all the Critical Cross-Field Outcomes throughout the Exit-Level Outcomes and Associated Assessment Criteria. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following Associated Assessment Criteria should be applied in an integrated manner for all the Exit-Level Outcomes:
  • Key terms, concepts, facts, principles, rules and theories are evaluated within an accounting, taxation and auditing context.
  • Integrated practices and procedures are applied within an accounting, taxation and auditing context.
  • The appropriate technology is utilised across specialised areas.
  • Research skills are applied in an integrated manner.
  • Management skills are applied within an ethical manner.
  • Knowledge acquired during advanced reflections is transferred into practice.
  • An understanding of resource and process management is demonstrated in an integrated context.
  • The ability to identify, analyse and solve accounting related problems is demonstrated within an accounting, taxation and auditing context.
  • An understanding is demonstrated of socio-economic challenges in Southern Africa.

    Integrated Assessment:
    Integrated Assessment will be applied extensively across the modules of learning so as to ensure the integrated achievement of the Exit-Level Outcomes.

    Formative assessment will be applied continually throughout the learning pathway of the individual learning outcomes and/or modules.

    Summative assessment will be applied to ensure the achievement of each learning outcome and/or module. 
    		•

    INTERNATIONAL COMPARABILITY 
    The module content, the Degree of complexity and the notional learning time of this qualification have been compared to the following programmes presented at the following foreign institutions:
  • Postgraduate Certificate in Finance, London School of Business and Finance.
  • Postgraduate Certificate in Accounting, Windsor University, Canada.

    The London School of Business and Finance offers a Postgraduate Certificate in Finance. The main objective of this qualification is to empower the learner with the confidence to progress into a career in the finance industry or to move to a higher academic challenge such as an Master of Science in Finance. Learners may choose from the following selection of modules:
  • Risk Management.
  • Intermediate Financial Modelling.
  • Advanced Financial Modelling.
  • Financial Markets, Trading and Analysis.
  • Corporate Finance.
  • Mergers, Acquisitions and Private Equity.
  • Understanding Financial Statements.
  • Accounting for Performance and Control.
  • Financial Markets.

    The Advanced Diploma: Accounting, Level 7 compares favourably with this qualification offered by the London School of Business and Finance.

    The Windsor University offers a Postgraduate Certificate in Accounting. The main aim of this qualification is to focus on specialist learning in the field of accounting and to offer progression for further studies. The following modules form part of the qualification:
  • Analysing Financials.
  • Financial Performance and Control.
  • Taxation.
  • Financial Auditing.

    The Advanced Diploma: Accounting, Level 7 compares favourably with this qualification offered by Windsor University. 
    		•

    ARTICULATION OPTIONS 
    This qualification will articulate horizontally with any other Advanced Diploma in a related field offered by the institution at NQF Level 7.

    This qualification may articulate vertically with one of the following qualifications offered by the institution at NQF Level 8:
  • Bachelor of Commerce Honours: Financial Planning, NQF Level 8.
  • Bachelor of Arts Honours: Monetary and Financial Economics, NQF Level 8.
  • Bachelor of Arts Honours: Public Economics and Development, NQF Level 8.
  • Postgraduate Diploma: Information Systems Auditing, NQF Level 8.

    Although formal agreements with other institutions regarding the horizontal and vertical articulation of this qualification are still to be finalised, it is foreseen that such will be allowed to take place with cognate qualifications at NQF Levels 7 and 8. 
    		•

    MODERATION OPTIONS 
    Internal and external moderation must be conducted by moderators appointed by the provider. Both internal and external moderators must be in possession of an appropriate qualification at least one level above the level of this qualification, as well as relevant and current experience. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors and moderators will be appointed to validate learner assessments. The appointment of individuals in these capacities is governed by the institution's policies and procedures. The selected candidates need:
  • Assessment/moderation experience in the subject field being assessed.
  • An NQF Level 8 qualification in the subject field.
  • To be familiar with the syllabus content and required outcomes of the syllabus.
  • Relevant practical work experience in the field of study. 
    		•

    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 Johannesburg 


    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.