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 UNIT STANDARD THAT HAS PASSED THE END DATE: 

Apply selected GRAP (Generally Recognised Accounting Practices) to periodic accounting reporting process 
SAQA US ID UNIT STANDARD TITLE
119348  Apply selected GRAP (Generally Recognised Accounting Practices) to periodic accounting reporting process 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  12 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Defining and applying GRAP in the context of public finance and administration
  • Defining a conceptual framework for accounting reporting
  • Defining measurement criteria for determining financial position and performance
  • Identifying financial reports and identifying and resolving discrepancies 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain and apply the conceptual framework underlying GRAP. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Overall objectives of public sector financial reporting are explained with reference to specific information needs of stakeholders. 

    ASSESSMENT CRITERION 2 
    The elements of public sector financial statements relating to the measurement of financial positions are identified and applied. 

    ASSESSMENT CRITERION 3 
    The elements of public sector financial statements relating to measurement of financial performance are identified and applied in the preparation of annual statements. 

    ASSESSMENT CRITERION 4 
    The elements of public sector financial statements relating to cash flow are identified and applied in the preparation of financial reports. 

    ASSESSMENT CRITERION 5 
    The need for conceptual framework and standard of financial reporting for the public sector organisation is clearly understood and applied. 

    ASSESSMENT CRITERION 6 
    Qualitative characteristics of financial information are identified and explained with reference to measurement issues. 

    SPECIFIC OUTCOME 2 
    Present separate periodic financial statements in accordance with GRAP. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The statement of changes in net assets is presented. 

    ASSESSMENT CRITERION 2 
    The statement of financial position is presented. 

    ASSESSMENT CRITERION 3 
    The statement of financial performance is presented. 

    ASSESSMENT CRITERION 4 
    The statement of changes in net assets is presented. 

    ASSESSMENT CRITERION 5 
    The statement of cash flow is presented. 

    ASSESSMENT CRITERION 6 
    The notes in support of financial statements are presented. 

    ASSESSMENT CRITERION 7 
    Recognition and measurement criteria are understood and applied. 

    SPECIFIC OUTCOME 3 
    Explain selected statutory provisions related to financial reporting. 
    OUTCOME RANGE 
    Statutory provisions include but are not limited to various legislation instruments impacting on the Public Finance Management Act 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The public financial management act disclosure requirements are identified and explained in the presentation of financial statements. 

    ASSESSMENT CRITERION 2 
    The treasury guidelines relating to financial reporting are explained in the presentation of financial statements. 

    ASSESSMENT CRITERION 3 
    The Municipal Financial Management Act disclosure requirements relating to financial reporting is explained in the presentation of financial statements, including annual reporting. 

    SPECIFIC OUTCOME 4 
    Analyse and interpret financial statements. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The financial position and performance disclosed in financial statements are analysed. 

    ASSESSMENT CRITERION 2 
    The financial position and performance disclosed in separate financial statements are interpreted. 

    ASSESSMENT CRITERION 3 
    The cash-flow disclosed in financial statements is analysed. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Any individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    2. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    3. Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    4. Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • Public sector policies and procedures relating to financial reporting
  • Public Finance management Act
  • Measurement tools for benchmarking financial performance
  • GRAP
  • GAAP
  • Defining conceptual frameworks for accounting reporting
  • Financial management techniques in respect of accounting reporting 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to define conceptual frameworks for financial reporting 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to brainstorm ideas and concepts pertaining to accounting reporting frameworks and processes 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure accounting reporting is expediently completed 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate information in order to evaluate accounting reports 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to convey information pertaining to accounting reports 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that reporting systems are managed in an integrated and secure manner 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that accounting reporting problem solving contexts do not exist in isolation and form part of a regulatory framework within the public sector 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by ensuring that reports are completed according to GRAP. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

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

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  50060   National Certificate: Public Administration  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  PSETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.
     
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    2. A.S.A.P Training And Consulting 
    3. A4 Consultancy Cc 
    4. Aba Sebenzi 
    5. Abacwaningi Business Solutions 
    6. Abanguni College of South Africa 
    7. ABM COLLEGE SA (PTY) LTD 
    8. Accolades Business Services 
    9. Africa Corporate Training Institute And Hr Consulting 
    10. Africa Institute For Public Administration 
    11. African Resources And Financial Training 
    12. Africawide Consulting 
    13. Afriwealth Consulting 
    14. Akadon Trading (Pty) Ltd 
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    16. All Access Holdings 
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    23. AMODA LEGAL CONSULTING 
    24. Arms - Audit & Risk Management Solutions 
    25. Asiphokuhle Training And Research Institute 
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    27. Avc Corporate Advisory Services (Pty) Ltd. 
    28. Avenida (Pty) Ltd 
    29. BAHF HOLDINGS 
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    31. Bantubanye Skills 
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    33. Bavuse Trading Enterprises Cc 
    34. BDCE 
    35. Be For Sunset Trading And Projects 266 
    36. BEC Training Consultants 
    37. Belgravia Institute Of Mangement (Pty) Ltd 
    38. Bendrew Trading 
    39. Beso Business Empowerment Solutions Cc 
    40. Bikologix Projects 
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    44. Boikgantsho Consulting & Events 
    45. Bokatoka Construction and Projects 
    46. Break The Chains Development Services 
    47. Bright Ideas Training 
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    49. BUCKS BUB TRADING 5 CC 
    50. C College 
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    52. Camblish Training Institute (Pty) Ltd 
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    54. Canton Investments (Pty) Ltd 
    55. Capital Pioneer Consulting 
    56. Capricon Training Consultants cc 
    57. Careers IT (Pty) Ltd 
    58. Central Business Academy 
    59. Central Johannesburg Public FET College - Alexandra Campus 
    60. Change Strategies Consulting Services Cc 
    61. Chartered Institute Of Safety Management 
    62. Chas Institute Of Development 
    63. Christian Campus Bible College 
    64. Chuma Development Consultants 
    65. Cnl And Associates 
    66. Continuing Education Programme 
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    76. DC Academy 
    77. Dean Institute Of Learning (Pty) Ltd 
    78. Deloitte & Touche 
    79. Dependable Consulting (Pty) 
    80. Development Bank Of Southern Africa (Dbsa) 
    81. Devhula Financial Services (Pty) (Ltd) 
    82. Dgk Advisory 
    83. Dijama Training Academy 
    84. DITEBOGO CONSULTANCY CC 
    85. DotCentre Business Consulting 
    86. Dynafrica 
    87. E Mali Outsourcing Cc 
    88. Eastern Rose Enterprise 
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    90. Eduversity Pty Ltd 
    91. Efficient Leaders Pty Ltd 
    92. Elective Training Institute Enterprise Cc 
    93. Equilibruim Skills Development And Research Pty Ltd 
    94. Erf 340 Holdings 
    95. Eskilz College (Pty) Ltd 
    96. Etamic Pty Ltd 
    97. Excellent Minds Institute (Pty) Ltd 
    98. Execuprime Business College (Pty) Ltd 
    99. Express Model 405 
    100. Extribyte (Pty) Ltd 
    101. Fachs Business Consulting and Training 
    102. Falcon Business Institute 
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    104. Fort Hare Trading Solutions (Pty) Ltd 
    105. Free State Training and Development Institute 
    106. Frn Holdings 
    107. Fuze Business Initiative 
    108. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    109. Gatyana Training Academy (Pty) Ltd 
    110. Gauteng City Region Academy (GCRA) 
    111. Genvio (Pty) Ltd 
    112. Getsmarter 
    113. Giamanje Tvet College 
    114. Giant Alive Group 
    115. Giggs Creations 
    116. Glere Skills And Consultants 
    117. Global Care Trading 100 CC 
    118. GOBELA CONSULTING 
    119. Gomolemo'S Consultant (Pty) Ltd 
    120. Grant Thornton Learning Institute 
    121. Groen Mintirho (Pty)Ltd 
    122. Growth Management Consulting 
    123. Hadima Training Academy 
    124. Hamonate Consulting 
    125. Harvitex cc 
    126. Health Science Academy 
    127. Heartbeats Consulting Services 
    128. HLOGIRATI (PTY) LTD 
    129. Hlombe And Associates 
    130. Hs Global Skills Business Solutions 
    131. Htb Consulting 
    132. Hym Consulting 
    133. Igkm Management Services (Pty) Ltd 
    134. Ikhaya Training And Consulting 
    135. Iklwa Contractors 
    136. Ilinge Labantu Debt Solution 
    137. Iliso Investment holdings (Pty) Ltd 
    138. Ilitha Lelizwe Consulting 
    139. Imani 
    140. Imperial City Campus (Pty) Ltd 
    141. Inafrica General Trading Pty Ltd 
    142. Indigo Institute 
    143. Infoport Africa 
    144. Inkazimulo Trading 
    145. Inkcubeko Yakwantu Trading 
    146. Institute of Health and Social Care Studies 
    147. Institute Of Public Affairs And Governance Pty (Ltd) 
    148. Inzalo Enterprise Management Systems (Pty) Ltd 
    149. Isiphephelo Consultants 
    150. Isipho Equiping (Pty) Ltd 
    151. Itireleng Bokamoso Trading Enterprise 
    152. Itumeleng Wellness Solutions 
    153. Iyana Property Management 
    154. Jbm Consulting Pty Ltd 
    155. Jeppe College of Commerce and Computer Studies 
    156. Jet Energy South Africa 
    157. Jobafrik Consulting 
    158. Jojo Training Institute 
    159. Josmap Training Institute 
    160. Joyride Trading 15 
    161. July Gm Holdings 
    162. K Boneng Consulting Services 
    163. K-Leng Touch, Events And Skills Development 
    164. Kagisho Business Concepts (Pty) Ltd 
    165. KALIDEEN MANAGEMENT SERVICES 
    166. Kamanga Skills Projects 
    167. Keetileafrika Training Institute 
    168. Keletshepile Trading Enterprise 
    169. Kelsey Events And Business Consulting 
    170. Kgakishe Trading And Projects (Pty) Ltd 
    171. Kgang-Kgolo Consulting 
    172. Kgotla Trading Enterprise 
    173. Khabolwazi Pty Ltd 
    174. Khanyisela Consulting 
    175. Khatheo Trading And Projects (Pty) Ltd 
    176. Khehli Institute 
    177. Kholo Trading Enterprise 
    178. KHOSITHI TRAINING 
    179. Khula Nonke Training & Development 
    180. Kia Chuma 
    181. KMS 
    182. Kn Business Solutions 
    183. Kokano Pty Ltd 
    184. Konwaba Training Solutions 
    185. Kpk Training Solutions 
    186. Kutlwa Consultancy 
    187. Kwem Management Solutions 
    188. Kym Management Consulting 
    189. Lathithaa Consulting Services 
    190. Lavinda Trade And Invest 
    191. Le - Mark Training and Development Pty (Ltd) 
    192. Legalnalulwazi 
    193. Lemao Enterprise 
    194. LEMARK TRAINING & DEVELOPMENT 
    195. Leronsa Trading Enterprise 
    196. Less Aid More Trade Pty Ltd 
    197. Letlhokoa Management Services Cc 
    198. Letlotlo La Gae (Pty) Ltd 
    199. Lewerb Holdings (Pty) Ltd 
    200. Lionsden Africa Business Solutions 
    201. Lmmm Training And Development 
    202. Lo Tantsi Fire Consultants (Pty) Ltd 
    203. Lorpen Investments 
    204. M.I.C. Training And Development 
    205. Mabuya Amahle Trading 
    206. Mac Ndlovu Incorporated 
    207. Mafamawethu Consultants 
    208. Mahayi Hrd Services Cc 
    209. Majuba Technical Vocational Education and Training 
    210. Makgoka Development Facilitation (Pty) Ltd. 
    211. Makhutsisa Business Training Centre 
    212. Makoti Skills Development Solutions 
    213. Makuka Investment Group 
    214. Malivha Holdings 
    215. Mamuhle Academy 
    216. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    217. MANCOSA Pty (Ltd) 
    218. Mangalani Business Enterprises 
    219. Manpower Skills Academy 
    220. Maono Tai Consulting And Training 
    221. Marcado Human Resources Strategies 
    222. Marematlou Training Institute 
    223. Maritime Business Institute 
    224. Mars Business Consulting 
    225. Masegare Business School (Pty) Ltd 
    226. Masheshafike (Pty) Ltd 
    227. Mashphe Logistics Services 
    228. MASM Trading Enterprise (Pty) Ltd 
    229. MASS COMUTER TRAINING AND PRINTERS 
    230. Matash Holdings (Pty) Ltd 
    231. Matepe Investments (Pty) Ltd 
    232. Mathaveiya Skills Enhancement 
    233. Matibidi Raphela Investments (Pty) Ltd 
    234. Matprodev Consulting 
    235. Matsila Holdings 
    236. Mcofana 
    237. Melatrend Management Consulting 
    238. Metbank 
    239. Meyiswa Training Academy 
    240. Mgwezane Training And Events Management Cc. 
    241. Mictech Skills Solutions 
    242. Miczo'S Enterprise 
    243. Midenrie 
    244. Mikhongelo Franchise (Pty) Ltd 
    245. Milpark Education (Pty) Ltd 
    246. Mimoisa Business Solutions Cc 
    247. Mission Point Consulting 
    248. Mj Mafunisa Consulting (Pty) Ltd 
    249. Mmanape Private Technical College Pty Ltd 
    250. Mml Consulting Cc. 
    251. MMPS Holdings 
    252. Mod-Mosh Projects And Consulting (Pty) Ltd 
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    254. Mologadi And Associates 
    255. Morar Incorporated 
    256. Morena Empire Investment 
    257. Mortarboard Training Solutions 
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    259. Motheo Training Institute Trust 
    260. MOVING AHEAD DEVELOPMENT AGENCY 
    261. Moving Business Altitudes Consulting 
    262. Mowils Consultants 
    263. MSPD Consulting(Pty)Ltd 
    264. Mtk Corporate Solutions 
    265. Muhangwene Development Enterprise 
    266. Multiple Productive Management Solutions 
    267. Munsoft 
    268. Murusu Mining Resources 
    269. Nalengmokoni Investors (Pty) Ltd 
    270. Nare Training and Development 
    271. NBnet Consultancy & Projects (Pty) Ltd 
    272. Ndingo Business Enterprise 
    273. Ndoma Matlhodi Trading Enterprise 
    274. Ndwandwe Consultants 
    275. Nedtex 61 Cc 
    276. Nelson Mandela University 
    277. Nemalale Eagles Consultancy Cc 
    278. Nettcon Sa 
    279. Ngwadhla General Trading (Pty) Ltd 
    280. Nj & L Trading Enterprise Cc. 
    281. Nkqubela Community Developers 
    282. NOMAKU TRADERS CC 
    283. Nonunu Projects 
    284. Norkem Leadership Development Institute (Pty) Ltd 
    285. Northern Cape Rural Public FET College - De Aar Campus 
    286. NRBC TRAINING AND DEVELOPMENT PTY LTD 
    287. Ns Global Academy 
    288. Ntsangalala Business Enterprise 
    289. Nvsion Consulting 
    290. Nyankwavi Investment Cc. 
    291. Okhulumini Financial Solutions 
    292. Omithombo Management Academy 
    293. Onyx Training Support 
    294. Opticlink Services 
    295. Or Project Management 
    296. Ostritrix T/A Concepts Of Sustainable Management 
    297. Outeniqua Leadership Institute 
    298. Pachedu Skills Solutions 
    299. Pachi Global Foundation 
    300. Panafrican Supply Chain Academy 
    301. Pandelani Investment Holdings (Pty) Ltd. 
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    304. Peakford Management Consulting 
    305. Pebetse Training And Consulting 
    306. Peo Training Solutions (Pty) Ltd 
    307. Peo-Seed Training Specialist 
    308. Petra Institute of Development 
    309. Pfim Trading (Pty) Ltd 
    310. Phexo Trading Enterprise 
    311. Phoenix Training Institute 
    312. Pioneer Business Consulting 
    313. Pma Holdings (Pty ) Ltd. 
    314. Positive Thinking Consultants cc 
    315. Power Rush Trading 170 Cc. 
    316. Powernexus 
    317. Pozza Planning And Development 
    318. Primeserv Corporate Solutions (Pty) Ltd 
    319. Princetop Corporative Training (Pty) Ltd 
    320. Pro-Active Assessment and RPL College (Pty) Ltd 
    321. Pro-Active Public Services College (Pty) Ltd 
    322. Progressive School Of Business And Engineering (Pty) 
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    327. Puno Global Skillsworx Pty Ltd 
    328. Qabuka-Vuka Development Trading 
    329. Qeto Business Consulting 
    330. Ramazwi Security Service and Training Agency (Pty) Ltd 
    331. Rams Professional Training and Conferencing 
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    334. Ratomac Trading Consultants (Pty) Ltd 
    335. Raviro Group(Pty)Ltd 
    336. Rcg Markets 
    337. Red Carpet Marketing Management Solutions 
    338. Reflections Development Institute 
    339. Regen Institute of Leadership and Management Education 
    340. Regenesys Education (Pty) Ltd 
    341. Regenesys School of Public Management 
    342. Regent Business School (Pty) Ltd t/a Regent Business School 
    343. Reminiscent Business Consulting Pty (Ltd) 
    344. Remo Holdings Pty Ltd 
    345. Resolutions Studio 
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    347. Rhino Cashloan And Services 
    348. Rhodes University 
    349. Ritepath HR Solutions 
    350. RMK Industries 
    351. Rostec Technical FET College (Pty) Ltd 
    352. Running Business Today 
    353. Saint Colonel Graduate Institute 
    354. Sasalethu Consulting And Associates 
    355. Sekakopamo Holdings 
    356. Sekameng Training And Development Solutions (Pty) Ltd 
    357. Shirs Vision Compleadev (Pty) Ltd 
    358. Sifuna Consulting Cc 
    359. Silalele Skills Academy (Pty) Ltd 
    360. Siletha Consultant 
    361. Siya-Mlandela Trading Enterprise 
    362. Siyahluma Education Institute 
    363. SIYAKHULA TRUST 
    364. Siyakhula Trust Etd Institute Pty Ltd 
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    366. Smartkip 
    367. Smat Engineering 
    368. Smatech It Solutions (Pty) Ltd 
    369. Sobethu Properties Pty Ltd 
    370. Solstice Networks Cc. 
    371. Sonani Skills 
    372. Sonani Training and Communication (Pty) Ltd 
    373. Sourceworx 
    374. South African Institute of Learning (SAIL) 
    375. South African Abet Development Agency Saada 
    376. South African Corporate Training Association 
    377. Southern African Institute of Learning 
    378. Southern African Institute Of Public Administration 
    379. Spectra Skills Development 
    380. Spectrium 
    381. Sss Consulting Services 
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    383. Stellenbosch University 
    384. Step Ahead Academy (Pty) Ltd 
    385. Summat Training Institute 
    386. Svavo Holdings (Pty) Ltd 
    387. Swaranang Management Consulting Cc 
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    392. Talent Emporium Academy 
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    394. Tasc Business Consulting And Training 
    395. Tcns Resources (Pty) Ltd 
    396. Tgf Consulting 
    397. The Crimson Co Cc. 
    398. The National School of Government 
    399. Thinking Mind Trading 
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    404. Thuto-Boswa Education And Training Solution 
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    406. Tinissa Trading 29 PTY Ltd 
    407. Tinotel Communications 
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    427. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
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    429. Ukhamba Quality Skills 
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    436. University Of Intellectual Excellence (Pty)Ltd 
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    448. Vicmat Consultants 
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    454. Vuselela FET College - Klerksdorp Campus 
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    456. WEINVEST INVESTMENT CC 
    457. Weinvest Investments 
    458. Wits University 
    459. World Pace Development And Training Institute 
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    462. Zealot Business College 
    463. Zikhali Trading (Pty) Ltd 
    464. Zmg Consulting 
    465. Zwavhudi Business School (Pty) Ltd 
    466. Zwide Ka- Langa Dynamics 


    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.