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: 

Postgraduate Diploma in Accountancy 
SAQA QUAL ID QUALIFICATION TITLE
90906  Postgraduate Diploma in Accountancy 
ORIGINATOR
Nelson Mandela 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
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  Not Applicable  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

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 does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of the Postgraduate Diploma in Accountancy qualification is to strengthen learners' knowledge of the accounting profession and widen the pool of accountants, entrepreneurs, decision makers, and advisors to ensure that the local leadership base of innovative and value-adding economic activity is widened.

The qualification aims to instil in learners the necessary confidence and attitude to professionally address advanced issues in the field of Accounting and its related sub-disciplines. The qualification equips learners with knowledge and skills to prepare them for a career as a chartered accountant and creates opportunities for continued personal intellectual growth, gainful economic activity and rewarding contributions to society.

On completion of this qualification, the learners shall develop diverse professional skills that are founded on a thorough understanding of accounting theory and legislation with a focus on translating these into practical, real-world applications and problem-solving.

Qualifying learners will receive advanced knowledge, skills and applied competence in Financial Reporting, Management Accounting and Finance, Taxation, Assurance, and Corporate Governance to enable learners to successfully engage in endeavours of an economic nature at the global level.

A qualified learner will be able to:
  • Develop and adapt solutions and recommendations that are relevant to the business and the community, taking into account relevant ethical considerations.
  • Apply comprehensive knowledge of the economic, legal, and technological context within which businesses operate.
  • Examine comprehensive knowledge of business risk management, corporate governance, analysis, and strategy development.
  • Prepare, analyse, and critically discuss financial statements by generally accepted accounting practice (GAAP), primarily International Financial Reporting Standards (IFRS).
  • Analyse and apply the comprehensive knowledge of management accounting and financial management to provide useful advice that assists in financial decision-making.
  • Evaluate and apply comprehensive knowledge of external auditing, including the legal, information technology and regulatory environment in which auditors operate.
  • Apply comprehensive knowledge of tax legislation and the impact thereof on business and the community.

    In addition, a qualified learner will be able to demonstrate graduate attributes and key occupational tasks including but not limited to the following:

    A: Foundational Knowledge and Literacies.
  • Core disciplinary depth.
  • Inter-disciplinary breadth and synthesis.
  • Knowledge creation.
  • Multiple literacies (academic, digital, numeracy, civic, etc).
  • Transformative competencies.
    B: Learning Innovations and Competencies.
  • Intellectual curiosity.
  • Critical thinking.
  • Innovation and creativity.
  • Communication.
  • Collaboration.
    C: Life and Career Skills.
  • Professionalism and integrity.
  • Resilience and persistence.

    Rationale:
    This qualification is a vocationally orientated postgraduate qualification designed primarily to enhance the employability of learners who intend to pursue a career in the field of Accounting and related disciplines. The qualification seeks to equip learners with advanced knowledge and skills essential for professional excellence in the field of Accounting and related disciplines to address the national demand for highly skilled accounting professionals in both private and public sectors.

    This qualification develops competencies in the key areas of Financial Reporting, Management Accounting and Finance, Taxation, Assurance, and Corporate Governance, while fostering ethical standards and professional integrity to ensure learners uphold the highest levels of diligence, honesty, and ethical behaviour in their practices. This helps to improve service delivery and build public trust. The qualification increases the pool of professionals capable of serving as accountants or similar accounting professionals, thereby fulfilling the need for qualified individuals who can navigate complex business environments and contribute to organisational governance and accountability. It also supports national development by helping businesses grow and ensuring resources are used efficiently. In doing so, it contributes to a stable and competitive economy.

    This qualification is ideal for individuals who hold a BCom Accounting Degree. Career opportunities linked to this qualification include, but are not limited to, positions in both the public and private sectors, and specialisation positions in any of the following fields: taxation, auditing, management accounting and financial reporting. The qualification is aligned to professional bodies, including but not limited to the South African Institute of Chartered Accountants (SAICA), the Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Certified Accountants (ACCA).

    Successful completion of the qualification is an admission requirement to the professional examinations for ACCA. After further specialisation, the learners can also register as a Registered Auditor with the Independent Regulatory Board for Auditors (IRBA). Registered auditors are the only persons who may act as external auditors of South African companies. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):

    The institution has an approved Recognition of Prior Learning (RPL) policy which is applicable with regards to equivalent qualifications for admission into the qualification. RPL will be applied to accommodate applicants who qualify. RPL thus provides alternative access and admission to qualifications, as well as advancement within qualifications. RPL may be applied for access, credits from modules and credits for or towards the qualification.

    RPL for access:
  • Candidates who do not meet the minimum entrance requirements or the required qualification that is at the same NQF level as the qualification required for admission may be considered for admission through RPL.
  • To be considered for admission in the qualification based on RPL, applicants should provide evidence in the form of a portfolio that demonstrates that they have acquired the relevant knowledge, skills, and competencies through formal, non-formal and/or informal learning to cope with the qualification expectations should they be allowed entrance into the qualification.

    RPL for exemption of modules:
  • Candidates may apply for RPL to be exempted for modules that form part of the qualification. For a learner to be exempted from a module, the learners needs to provide sufficient evidence in the form of a portfolio that demonstrates that competency was achieved for the learning outcomes that are equivalent to the learning outcomes of the module.

    RPL for credit:
  • Candidate may also apply for RPL for credit for or towards the qualification, in which they must provide evidence in the form of a portfolio that demonstrates prior learning through formal, non-formal and/or informal learning to obtain credits towards the qualification.
  • Credit shall be appropriate to the context in which it is awarded and accepted.

    RPL allowance:
  • The NQF policy for RPL stipulates that no more than 10% of a cohort in a higher education qualification may gain access through this route. This limit applies specifically to RPL as an access mechanism, meaning it governs how many students may be admitted to a qualification without meeting the standard formal entry requirements.

    Entry Requirements:
  • Advanced Diploma in Accountancy, NQF Level 7.
    Or
  • Bachelor of Accountancy, NQF Level 7.
    Or
  • Bachelor of Commerce in Accountancy, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework, Level 8 totalling 120 Credits.

    Compulsory Modules, Level 8, 60 Credits:
  • Corporate Reporting, 30 Credits.
  • Advanced Management Accounting, 30 Credits.

    Elective Modules, Level 8, 60 credits (choose any two of the following):
  • Strategic Management Accounting and Finance, 30 Credits.
  • Professional Taxation, 30 Credits.
  • Audit, Assurance and Governance, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Prepare and interpret general purpose financial statements at individual and group financial statement level, using comprehensive knowledge of Generally Accepted Accounting Practice (GAAP) and International Financial Reporting Standards (IFRS).
    2. Apply comprehensive knowledge of business risk management, corporate governance and controls, ethics and strategy in an integrated manner to solve business problems in an ethical manner.
    3. Apply comprehensive knowledge of management accounting and financial management principles to provide strategic advice for financial decision-making.
    4. Evaluate taxation legislation and apply comprehensive knowledge to assess its impact on business operations and communities.
    5. Critically evaluate external auditing procedures and regulatory environments to design appropriate audit strategies.
    6. Critically evaluate decisions ethically and professionally drawing on appropriate ethical values and approaches and relevant professional codes of conduct. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Prepare and interpret individual and group financial statements that comply with IFRS, performing consolidation procedures where required.
  • Integrate financial reporting and relevant business, economic, and regulatory knowledge to correctly account for and interpret the implications of various transactions or other events in a set of financial statements.
  • Evaluate and interpret information to devise technically correct recognition, measurement and disclosure for various transactions or other events in a set of financial statements.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Analyse ethical considerations within a corporate setting and recommend appropriate action by those charged with governance.
  • Design and evaluate systems of controls to minimise risk.
  • Evaluate corporate strategy and risk management within an organisation and recommend an appropriate course of action.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Prepare budgets and valuations that are accurate, reliable and in accord with the needs of the business.
  • Present useful budget and valuation-related analysis, advice, issue identification and decision making.
  • Critically evaluate financial trade-offs and recommend appropriate courses of action.
  • Prepare appropriate analyses that aid performance evaluation.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Prepare an accurate and justified taxable income calculation for a company, trust or individual with the corresponding tax liability.
  • Accurately calculate and justify an estate duty liability for an individual.
  • Provide accurate and useful tax advice supported by valid and well-reasoned analysis suited to the taxpayer's needs.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Design and critically evaluate all aspects of the external audit process.
  • Develop and evaluate the business's financial, and related, information systems and controls.
  • Evaluate the statutory considerations that relate to an audit of financial statements.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Evaluate ethical dilemmas using professional codes of conduct and ethical principles.
  • Assess business scenarios for ethical implications and appropriate responses.
  • Apply professional ethical values to recommend appropriate actions.

    Integrated Assessment
    Regular assessments of learners holistic skills will use formative and summative methods directly aligned to the Exit level outcomes. The integrated assessment approach ensures that theoretical knowledge, practical application, and professional competencies are evaluated comprehensively.

    The assessment strategy comprises:
    40% Formative assessments are designed to support the teaching and learning process and will enable the learners to gauge their progress based on the feedback provided and may include written assignments, integrated projects and presentations, class tests, and case studies.

    60% Summative assessments will take place at the end of a learning programme and include, but are not limited to, formal written examinations testing the application of theoretical knowledge.

    Examples of Integrated Assessment Practices:
    Forms of integrated learning, including but not limited to group projects, case studies, and peer assessments, may be utilised to enhance collaborative learning and critical thinking.
    Assessment practices will be designed to align with Exit Level Outcomes 1-6 and the competencies required for the qualification, ensuring that learners are well-prepared for professional roles in business and finance.

    Formative Assessment:
    Formative assessments will include written assignments, case study analyses, group projects, and presentations. These provide ongoing feedback to learners and contribute 40% to the final assessment, enabling continuous improvement and skills development aligned to Exit Level Outcomes 1-6.

    Summative Assessment:
    Summative assessments will include comprehensive written examinations at module conclusion. These formal assessments contribute 60% to the final mark and test learners' overall competence across all Exit Level Outcomes in an integrated manner.

    Where applicable, assessment includes real-world case studies and simulated professional scenarios that mirror accounting practice environments, ensuring graduates are prepared for professional roles.

    All assessment methods incorporate professional competencies, including:
  • Critical thinking and problem-solving (across all ELOs).
  • Communication skills (presentations and written reports).
  • Ethical reasoning (integrated into all practical scenarios).
  • Collaborative learning (group projects and peer assessments). 
    		•

    INTERNATIONAL COMPARABILITY 
    This Postgraduate Diploma: Accountancy may be successfully compared with those from the following international institutions, which are also linked to the ACCA's professional designations.

    Institution: University of Brighton, United Kingdom
    Programme: Accounting (ACCA) MSc (PGCert PGDip)
    Duration: Full-time 1 year, Part-time 2 years

    Entry Requirements: Documentary evidence from the ACCA that you have passed/gained exemptions from all nine papers from the Applied Knowledge and Applied Skills stages (formerly papers F1-F9).

    Course structure:
    The master's and postgraduate diploma are mapped to the ACCA's two Strategic Professional essential papers as well as two of the ACCA Strategic Professional option papers. On the postgraduate diploma route, you complete four modules and a project report.

    Modules:
    Core modules
  • Strategic Business Reporting
  • Strategic Business Leader
  • Dissertation
  • Work Placement Project (60)

    Electives
  • Advanced Audit and Assurance
  • Advanced Performance Management
  • Advanced Financial Management
  • Advanced Taxation

    Institution: PAT Business School, Ireland
    Programme: Postgraduate Diploma in Professional Accountancy
    Duration:1 year
    NQF Level: 9

    Entry Requirements:
  • Level 8 Undergraduate Cognate Degree (incl Tier 1 and 2 exemptions from ACCA) or
  • PG Dip in Accounting (including Tier 1 and 2 exemptions from ACCA) or
  • Nine (9) Applied papers directly with ACCA.

    Modules:
    A detailed list of modules is not provided; however, the following information includes the course content: This programme is aligned to the learning outcomes of the ACCA Strategic Papers with one additional module on the Corporate Sustainability Reporting Directive.
    This programme will provide learners with the knowledge, skills and competencies required to operate within the professional accountancy domain.
    The programme is specifically focused on the knowledge and skills required to undertake strategic ACCA professional examinations. Additionally, the programme will embed a sustainability focus under IASSA 5000, which ensures the transparent assessment of environmental, social, and economic impacts, fostering accountability, compliance, and continuous improvement. This is vital for responsible business practices and adherence to global sustainability goals - and the reporting thereof.

    Systematic comparison:
    All three programmes align with the ACCA syllabus, preparing students for the ACCA strategic level examinations and allowing vertical articulation into a Master's qualification.
    The core modules and electives vary from institution to institution, but it aligned with the modules as per the ACCA syllabus.
    The programme at the University of Brighton includes a research component as well as work-integrated learning, and the programme at PAT Business School also focuses on sustainability reporting and assurance, which is an advantage for learners. 
    		•

    ARTICULATION OPTIONS 
    This qualification provides the following articulation options:

    Horizontal Articulation:
  • Postgraduate Diploma in Accounting, NQF Level 8.
  • Bachelor of Commerce Honours in Accountancy, NQF Level 8.
  • Specialised Occupational Diploma: Accountant in Practice, NQF Level 8.

    Vertical Articulation:
  • Master of Commerce in Accountancy, NQF Level 9.
  • Master of Business Administration, NQF Level 9.

    Diagonal Articulation:
  • Advanced Occupational Diploma: Management Accountant, NQF Level 7. 
    		•

    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 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. Nelson Mandela 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.