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: 

Certificate: Certified Accounting Technician 
SAQA QUAL ID QUALIFICATION TITLE
20397  Certificate: Certified Accounting Technician 
ORIGINATOR
Association of Chartered Certified Accountants 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
FASSET - Financial and Accounting Services SETA  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
National Certificate  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  390  Level 5  Level TBA: Pre-2009 was L5  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 06120/18  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
The primary purpose of the qualification is to prepare learners for work in an accounting technician and support role in any sector of the economy - public practice, industry, commerce or the public sector, either in South Africa or in other countries around the world.

There are two parts to the qualification, the examination syllabus and the practical experience requirements. The purpose of the ACCA Accounting Technician syllabus is to provide the learner with the knowledge and understanding needed to underpin the accounting technician's role. The structure of the syllabus is designed to assist learning and understanding and to ensure that learners develop an appreciation of the development and interdependence of subjects.

Together, the examination syllabus and practical experience requirements focus on the learner's ability to satisfy the technical, managerial, interpersonal and ethical considerations of being an accounting technician. When these requirements are satisfied, the qualifying learner is entitled to use the designatory letters CAT (Certified Accounting Technician).

The qualification encourages a lifelong approach to learning thus ensuring that learners are able to cope with individual and social transformation in their country of employment. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
The ACCA Accounting Technician qualification is considered equivalent to a Level 4 National Vocational Qualification (NVQ) under the UK government's National Vocational Qualification Framework, which is equivalent to first degree in the UK.

Learners will be required to be in possession of Further Education and Training Certificate at an NQF Level 4 and meet with University entrance requirements. In addition, the following requirements need to be met at NQF Level 4:
  • Basic accounting knowledge.
  • Computer literacy.
  • Mathematics.

    Recognition of Prior Learning:

    This qualification may be achieved in whole or in part through the recognition of prior learning and experience. Relevant qualifications may be exempt from some or all of the examination papers in Levels A, B and C. Otherwise, each module must be passed by examination.

    Prior experience can be counted towards the ACCA's practical experience requirements provided this is recorded and validated in the students' training record. ACCA operates a policy of open entry for its Accounting Technician qualification. Thus, registrants with no prior qualifications can study for the qualification. However, these students will be expected to complete all three levels of the examination, which comprises nine separate papers designed to test the knowledge and understanding required to work as an accounting technician. In respect of prior experiential learning, learners must provide evidence that they have fulfilled ACCA's practical experience requirements. This is demonstrated by working in an accounting support role and recording the details in the Technician Training Record.

    Holders of certain qualifications may be eligible for exemptions from some or all of the papers in the Technician qualification. Exemptions are awarded subject to there being acceptable syllabus coverage, a similar standard and style of questions in examination papers and the existence of course regulations covering pass marks and course contact hours.

    Learners holding the National Diploma in Accounting and Cost & Management Accounting plus recognised relevant degrees are exempt from all papers. The Institute of Commercial & Financial Accountants of South Africa qualifies for exemption from all papers at Level A plus papers B1, B2, C1 and C2. Completion of the South African Institute of Chartered Accountants examinations will qualify for exemptions at all levels. 

  • RECOGNISE PREVIOUS LEARNING? 

    QUALIFICATION RULES 
    N/A 

    EXIT LEVEL OUTCOMES 
    The qualifying learner will:

    1. Develop knowledge and understanding of the operation and maintenance of accounting systems and procedures at the level of transaction recording.
    2. Develop knowledge and understanding of the operation and organisation of the office as the centre for information and administrative procedures.
    3. Develop a knowledge and understanding of the techniques used in the collection and collation of information for the maintenance of accounts and financial records.
    4. Develop knowledge and understanding of the operation and maintenance of accounting systems for the capture, measurement and reporting of cost based information.
    5. Develop knowledge and understanding of the operation of systems and procedures found within an information technology environment.
    6. Develop knowledge and understanding of the application of techniques to prepare year end financial statements from a trial balance and the interpretation of financial statements for a range of organisations involved in industry and commerce.
    7. Develop knowledge and understanding of the application of management accounting techniques to support of the management processes of planning, control and decision making.
    8. Develop knowledge and understanding of the audit process from the planning stage through to the reporting stage and the techniques used in the conduct of internal and external audits.
    9. Develop knowledge and understanding of tax law and practice as it relates to individuals and companies, employees and employers resident in the UK.
    10. Develop knowledge and understanding of the operation of processes and procedure by which organisations plan cash flows, optimise their use of working capital and allocate resources to capital expenditure projects.
    11. Develop knowledge and understanding of the techniques, processes and procedures, which are required to ensure the efficient and effective use and deployment of human resources. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Qualifying learners should be able to:

    1.
  • Record monies received.
  • Record payments made.
  • Maintain petty cash records.
  • Account for cash and bank transactions.
  • Account for goods and services supplied on credit.
  • Account for goods and services received on credit.
  • Record payroll transactions.

    2.
  • Describe the role of the office in organisational administration.
  • Explain the features of key office resources.
  • Describe data processing procedures for the coding, inputting, location and retrieval of data.
  • Draft routine business communications.
  • Describe work practices for monitoring and maintaining health and safety within the workplace.
  • Explain the principles of good interpersonal relations.

    3.
  • Describe the nature and purpose of accounting conventions.
  • Maintain records relating to capital acquisition and disposal.
  • Record income and expenditure.
  • Collect and collate information for the completion of financial accounts.
  • Prepare the extended trial balance.

    4.
  • Describe the role and function of external financial reports.
  • Explain the accounting concepts and conventions present in generally accepted accounting principles.
  • Draft limited company, sole trader and partnership year end financial statements.
  • Compare and contrast the form and content of financial statements for differing organisational types.
  • Use appropriate ratios to analyse financial statements for performance, position and adaptability.
  • Describe costs by classification and by purpose.
  • Undertake accounting transactions for material costs.
  • Undertake accounting transactions for labour costs.
  • Undertake accounting transactions for expenses.
  • Calculate the cost of products and services using full cost absorption, marginal and activity based methods.
  • Prepare and present standard cost reports.
  • Use tools and techniques for the analysis and presentation of data.

    5.
  • Describe the information technology.
  • Describe the main hardware and software features associated with the use of computers in business.
  • Explain the elements, processes and procedures within the data processing cycle.
  • Suggest methods and procedures for minimising risks within the information technology environment.
  • Explain how to operate efficiently and effectively at a personal level within an information technology environment.
  • Describe the features of spreadsheet application packages.
  • Explain the principles of good spreadsheet design and operation.
  • Describe work practices for monitoring and maintaining the security of the workplace.
  • Contribute to the continuing development of information systems.

    6.
  • Describe the role and function of external financial reports.
  • Explain the accounting concepts and conventions present in generally accepted accounting principles.
  • Draft limited company, sole trader and partnership year end financial statements.
  • Compare and contrast the form and content of financial statements for differing organisational types.
  • Use appropriate ratios to analyse financial statements for performance, position and adaptability.

    7.
  • Describe the role and function of external financial reports.
  • Identify the users of external financial reports.
  • Explain the accounting concepts and conventions present in generally accepted accounting principles.
  • Draft statements and returns in accordance with public sector accounting requirements.
  • Compare and contrast the form and content of financial statements for differing organisational types.
  • Use appropriate ratios to analyse financial statements for performance position and adaptability.

    8.
  • Discuss the use and limitation of accounting based management information.
  • Prepare forecasts of income and expenditure.
  • Produce draft budget proposals.
  • Prepare and present budget variance reports.
  • Analyse financial data for management control purposes.
  • Analyse financial data for decision making purposes.
  • Make recommendations for cost reduction and value enhancement.

    9.
  • Describe the principles of control.
  • Identify control objectives for an accounting system under review.
  • Assess audit risk and design appropriate audit procedures.
  • Draw valid conclusions from the results of audit tests.

    10.
  • Calculate income from employment.
  • Prepare computations of property and investment income.
  • Prepare adjusted profit/loss computations for trades and professions.
  • Prepare capital gains computations.
  • Prepare personal tax computations and returns.
  • Account for income tax payable/recoverable by a company.
  • Prepare corporation tax computations and returns.

    11.
  • Describe the cash flow cycle.
  • Describe sources of short, medium and long term finance.
  • Prepare cash budgets and cash flow forecasts.
  • Explain the principles of effective working capital management.
  • Calculate working capital requirements.
  • Describe credit management methods and procedures.
  • Describe cash management methods and procedures.
  • Evaluate capital expenditure proposal.
  • Describe processes of internal audit and control.

    Integrated assessment:

    All assessment is summative and consists of a choice of either computer based testing or written examinations (all objective testing) at Level A and written examinations at Levels B and C. Formative assessment is encouraged as part of the learning process in colleges. The pass mark for examinations at Level A is 55% and 40% at Levels B and C. Examinations can be sat twice yearly in June and December.

    As an alternative, it is possible to sit the Level A examinations via computer. This examination option is available on a continuing basis, rather than only at the six monthly examination sessions. The examinations are held only at ACCA approved computer examination centres. This facility will be extended to Level B examinations from December 2000 examinations.

    In order to meet ACCA's practical experience requirements, students must obtain at least one year of supervised work experience and meet ACCA's competence requirements. Learners are required to demonstrate their practical experience by recording the details in a training record, which is assessed by the students's workplace supervisor. 

  • INTERNATIONAL COMPARABILITY 
    ACCA is recognised internationally. Its professional qualification is recognised for audit purposes under the UK Companies Act and the European Union's Mutual Recognition Directive. ACCA is a member of the Consultative Committee of Accountancy Bodies in the UK, which consists of the six major UK professional accountancy bodies as well as being a member of the International Federation of Accountants.

    ACCA is also recognised in legislation in countries in the African continent including Botswana, Ghana, Kenya, Malawi, Uganda, Zambia and Zimbabwe. Internationally, ACCA operates Joint Examination Schemes for the Accounting Technician qualification with the Institute of Chartered Accountants of Jamaica (ICAJ), the Certified Accounting Technicians (Singapore) Ltd and the Institute of Chartered Accountants of Trinidad and Tobago (ICATT).

    Variant papers for Level C paper C4 Preparing Taxation Computations and Returns are offered in Hong Kong and Malaysia. ACCA is also in the process of developing a separate variant paper in South Africa for this paper. 

    ARTICULATION OPTIONS 
    The ACCA Accounting Technician qualification provides a number of articulation possibilities. Completion of the qualification will allow exemption from the whole of the Foundation Stage of ACCA's professional qualification.

    The knowledge and skills in the syllabus and training record are based on and mapped to Accounting NVQs in the UK's National Vocational Qualifications Framework. Candidates who complete the NVQ4 in Accounting through a route other than ACCA can present this as evidence of meeting ACCA's practical experience requirements. Practical experience gained at Technician level can be counted towards the practical experience requirements for the professional scheme. 

    MODERATION OPTIONS 
    ACCA has been recognised by statutory regulators to run all its qualifications and it is a "Recognised Qualifying Body" under the UK Companies Act. Under its Royal Charter, ACCA is allowed to award diplomas, certificates and other awards in any activities with which the accountancy profession is concerned.

    Examiners for each module are contracted to set a draft question paper, suggested answers and an indicative marking scheme. These are then finalised in co-operation with the Assessor for the paper and the Subject Co-ordinator.

    As part of its quality control procedures, ACCA reviews a significant number of Technician Training Records each year to ensure that the experience recorded is an accurate reflection of the work undertaken and competence demonstrated. Failure to comply with this review process may lead to the students' work experience not being recognised for qualification purposes. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    The setting and marking of the examinations is centrally controlled by ACCA. ACCA appoints and manages a panel of examiners who are all experienced academics and practitioners.

    Workplace supervisors are asked to attest the validity of students' training records as a means of assessing students' practical experience. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 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. Charterquest Financial Training Institute 
    2. Johannesburg Polytechnic 
    3. Self-study - FASSET 
    4. Spectrium Graduate School of Business (PTY) LTD 



    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.