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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Doctor of Philosophy in Forensic Accounting 
SAQA QUAL ID QUALIFICATION TITLE
90593  Doctor of Philosophy in Forensic Accounting 
ORIGINATOR
North West University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Doctoral 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  360  Not Applicable  NQF Level 10  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 will ensure that the learner will become a specialist in a specific area of forensic accounting through independent research and advanced study, under the guidance of a supervisor, thus building on knowledge gained during Master's Degree studies.

Learners successfully mastering the competencies of this qualification will be able to contribute to the broader society, both nationally and internationally, by providing specialised, new knowledge and understanding of forensic accounting. Learners will be capable of researching and analysing modern day business issues and effectively communicating such implications thereof to both specialist and non-specialist audiences.

The qualifying learner will be capable of:
  • Demonstrating an extensive and critical knowledge of a specialised area of forensic accountancy.
  • Critiquing techniques, theories and research relevant to forensic accountancy.
  • Creating new knowledge or practice relevant to forensic accountancy in a research thesis.
  • Applying research methods and techniques to produce an independent, in-depth and publishable research thesis in a specialised area of forensic accountancy.
  • Communicating and presenting research findings to specialist and non-specialist audiences using the resources of an academic/professional discourse.

    Rationale:
    This qualification meets the needs of the sector by ensuring the development of new and advanced knowledge, through research, in the specialist areas of forensic accounting. The qualification will address the scarce skills requirements for academia and workplace professionals, and will lead to an increase in scholarly based activity. More specifically, the programme aims to deliver forensic accountancy graduates who have the ability to understand, analyse, comment and advise on a wide range of business and forensic accountancy issues.

    The typical leaner attempting this qualification will enter from either an academic institution or workplace and already have completed a Master's Degree in a cognate field. This qualification is the highest awarded within the Higher Education Qualifications Framework (HEQF), therefore learners completing it will be able to pursue Doctoral studies in other related specialist areas of forensic accounting. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    The knowledge, skills and cognitive ability demonstrated in a cognate Master's Degree at NQF Level 9.

    Recognition of Prior Learning:
    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.

    Recognition of Prior Learning may be used to grant access to the qualification to those learners who do not meet the admission requirements. Learners will be assessed against the appropriate outcomes to determine compliance with access requirements. Learners must, at the time of application for Recognition of Prior Learning, provide proof in the form of an academic record or other documentation to substantiate required level of knowledge and expertise. The awarding of access through recognition of prior learning by the Faculty will be in agreement with the Senate and the CHE.

    Access to the Qualification:
    Learners registering for this qualification should already have achieved a cognate Master's Degree at NQF Level 9.

    Access may be achieved through Recognition of Prior Learning where necessary knowledge and expertise has been tested by the Faculty and found to be acceptable. 

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    To be awarded this qualification learners are required to obtain a minimum of 360 Credits at NQF Level 10 through the completion of a research thesis. 

    EXIT LEVEL OUTCOMES 
    1. Demonstrate an extensive and critical knowledge base of a specialised area of forensic accountancy.
    2. Critique techniques, theories and research relevant to forensic accountancy.
    3. Create new knowledge or practice relevant to forensic accountancy in a research thesis.
    4. Apply research methods and techniques to produce an independent, in-depth and publishable research thesis in a specialised area of forensic accountancy.
    5. Communicate and present research findings to specialist and non-specialist audiences using the resources of an academic/professional discourse.

    Critical Cross-Field Outcomes:
    This programme addresses all the Critical Cross-Field Outcomes. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following Associated Assessment Criteria should be applied in an integrated manner for all the Exit Level Outcomes:
  • Problems are identified that would justify a research effort.
  • Research questions are formulated on the identified problems.
  • Critical reasoning is applied objectively and critically.
  • New knowledge and solutions are developed from clearly conceptualised ideas.
  • Academic papers and studies are written and presented according to required standards.

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

    Formative assessment will be applied continually throughout the development of the research proposal and the development of the research document.

    Summative assessment will be applied to ensure that the completed research document complies with all the necessary requirements. 
    		•

    INTERNATIONAL COMPARABILITY 
    The content, degree of complexity and notional learning time of this qualification have been compared to the following qualifications presented at the following foreign institutions:
  • United States of America: West Virginia University, Doctor of Philosophy Accounting.
  • United Kingdom: University of Oxford, Doctor of Philosophy Economics.

    The Doctor of Philosophy Accounting, which is conducted through West Virginia University over a period of three years, offers a research specialisation in forensic auditing. No module content can be compared as Doctor of Philosophy students focus their research on new knowledge.

    The Doctor of Philosophy Economics, which is presented by the University of Oxford over three years, offers a research specialisation in financial accounting. No module content can be compared as Doctoral students focus their research on new knowledge.

    In terms of the required theoretical knowledge and production of an original research document which is presented in the required manner, this qualification complies with acceptable international practice for a Doctoral Degree. 
    		•

    ARTICULATION OPTIONS 
    Since this qualification is at the highest achievable Level on the NQF, it only allows for horizontal articulation within the providing institution and at other institutions which may present similar qualifications, subject to the approval of those institutions. 

    MODERATION OPTIONS 
    Internal and external moderation must be conducted by moderators appointed by the provider and in agreement with the relevant Quality Council. Both internal and external moderators must be in possession of an appropriate qualification and have the necessary relevant, 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 10 qualification in the subject field.
  • To be familiar with the learning content and required outcomes.
  • 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. North West University 


    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.