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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
118949  Postgraduate Diploma in Accountancy 
ORIGINATOR
University of Witwatersrand 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   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
Reregistered  EXCO 0333/25  2025-07-10  2028-07-10 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2029-07-10   2032-07-10  

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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
9889  Higher Diploma: Accountancy  Level 7  NQF Level 08  150  Complete 
96523  Postgraduate Diploma in Accountancy  Not Applicable  NQF Level 08  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of the qualification is to build on the specialist skills and knowledge already developed during study for an appropriate undergraduate degree to reach the proficiency required for a qualifying learner to proceed to serve a period of professional training and, following the successful completion of further examinations, to register with two bodies:
1. The South African Institute of Chartered Accountants, for membership as a Chartered Accountant.
2. The Public Accountants' and Auditors' Board, for registration as a registered Accountant and Auditor; and thereby to practice as an accountant and auditor, with responsibility for a comprehensive range of financial practices.

The purpose of the qualification is also to provide South Africa with graduate-level accountants meeting the professional standards of the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, for auditors and general accountants.

The Postgraduate Diploma in Accountancy is a highly relevant qualification for learners that would prefer to register online. Offering this qualification part-time and online, it creates an opportunity to study online for two years in comparison to studying full time for one year.

Upon completion of this qualification, qualifying learners will be able to:
  • Convert business records using formal and accepted accounting practices into management information and is skilled at interpreting such information.
  • Operate in both turbulent and stable economic environments and respond effectively to uncertainties.
  • Access, process and communicate information appropriately and effectively.
  • Work effectively as an individual, in multicultural teams and multidisciplinary environments.
  • Keep abreast of the changing business, financial and policy environment which brings ever new methods, techniques, and competitive challenges. The qualifying learner is competent to engage in life-long learning through the exercise of fundamental learning skills and understands the requirement to maintain continued competence.
  • Apply ethics and the code of conduct adopted by the institution into the world of work.

    The qualifying learner, with specialised knowledge of Financial Accounting and other related subjects (such as Tax, Auditing, Managerial Accounting and Financial Management), is equipped to sit a further specialist examination and apply. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Formally Accredited Learning (RPL):
    The typical applicant has a Bachelor of Commerce from the University or has completed sufficient undergraduate courses in an equivalent University-approved qualification to be admitted to the diploma - consult the application information for the year of study for which the application is being made.

    Recognition of Prior Learning:
    Applicants who fall outside of the normal admissions process who can demonstrate to the satisfaction of the University that they have a qualification or experiential- or work-based learning which has taken the learner to an equivalent level of a qualification specified above (under Formally Accredited Learning), may be considered for admission and/or for the recognition of prior accredited and/or prior experiential learning. Applicants who, after such assessment, are deemed to have sufficient potential but need further academic development, may be required to broaden their curriculum to include preliminary programmes prior to admission or parallel programmes after admission.

    RPL for access:
  • RPL is applied for learners who do not have a formal academic achievement to gain access to the qualification and advanced standing can be granted.

    RPL for credit exemption:
  • Candidates may apply for exemption from certain modules on grounds of prior qualification study achieved.
  • Recognition of Prior Learning learner must comply with all the requirements stated in the learning modules and qualifications as well as the institution's RPL policy.

    RPL for credits:
  • To be awarded a qualification, a candidate must complete the requisite academic modules resulting in the completion of sufficient approved credits in the approved period.
  • Some of the credits for these modules can be granted in recognition of formal learning from another qualification or approved short learning qualification.
  • For a module or course to be recognised for academic credit there needs to be sufficient equivalence between the module or course completed and the outcomes and level of the module for which credit is sought.

    Entry Requirements:
  • Bachelor of Accounting Science, NQF Level 7.
    Or
  • Advanced Diploma in Accounting, NQF Level 7
    Or
  • A relevant qualification in the related field, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 5 totalling 135 Credits.

    Compulsory Modules, Level 8, 135 Credits.
  • Understanding the business: Corporate Governance and Strategy, 15 Credits.
  • Business decision-making, 15 Credits.
  • Valuations, 15 Credits.
  • Operating activities and transactions, 15 Credits.
  • Business combinations and corporate restructurings, 15 Credits.
  • Performance management and incentives, 15 Credits.
  • International Transactions, 15 Credits.
  • Tax, 15 Credits.
  • Regulatory environment, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. The qualifying learner has an in-depth knowledge of a major discipline in more than one area.
    2. The qualifying learner can convert business records using formal and accepted accounting practices into management information and is skilled at interpreting such information.
    3. The qualifying learner can operate in both turbulent and stable economic environments and respond effectively to uncertainties.
    4. The qualifying learner can access, process and communicate information appropriately and effectively.
    5. The qualifying learner can work effectively as an individual, in multicultural teams and multidisciplinary environments.
    6. The qualifying learner is competent to engage in life-long learning through the exercise of fundamental learning skills and understands the requirement to maintain continued competence and to keep abreast of the changing business, financial and policy environment which brings ever new methods, techniques, and competitive challenges.
    7. The qualifying learner is ethical and aware of the code of conduct adopted by the University and by the relevant professional bodies and of the necessity to carry this code into the world of work.
    8. The qualifying learner, with specialised knowledge of Financial Accounting and other related subjects (such as Tax, Auditing, Managerial Accounting and Financial Management), is equipped to sit a further specialist examination and apply for registration with the South African Institute of Chartered Accountants to become a Chartered Accountant.

    Critical Cross-field Outcomes:
  • "Identifying and solving problems in which responses display those responsible decisions using critical and creative thinking have been made" - see Exit Level Outcomes (ELO) 2 & 3.
  • "Working with others as a member of a team, group, organisation, community" - see ELO 5.
  • "Organising and managing oneself and one's activities responsibly and effectively" - see ELO 4 & 7.
  • "Collecting, analysing, organising and critically evaluating information" - see ELO 2, 3 & 4.
  • "Communicating effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion" - see ELO 1 & 4.
  • "Using science and technology effectively and critically, showing responsibility towards the environment and health of others" - see ELO 4 & 7.
  • "Demonstrating an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation" - see ELO 3 & 6.
  • "Contributing to the full personal development of each learner and the social and economic development of society at large, by making it the underlying intention of any programme of learning to make an individual aware of the importance of:
  • "Reflecting on and exploring a variety of strategies to learn more effectively" - see ELO 1 to 8.
  • "Participating as responsible citizens in the life of local, national and global communities" - see ELO 7; note also that learners act in accordance with the code of conduct of the University and, where relevant, that of the professional discipline being studied.
  • "Being culturally and aesthetically sensitive across a range of social contexts" - see ELO 3 & 5.
  • "Exploring education and career opportunities" - see ELO 6 & 8.
  • "Developing entrepreneurial opportunities" - see ELO 2 & 3. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    1. The qualifying learner demonstrates specialist knowledge of a major discipline in more than one area.
    2. The qualifying learner can produce auditable statements to South African standards.
    3. The qualifying learner can:
  • Understand the nature and functioning of diverse forms of enterprise and economic systems and can perform tasks necessary to the effective functioning of enterprises in varying circumstances.
  • Formulate and propose potential solutions to the various economic, organisational, business and social problem
  • Use multi-disciplinary approaches to conceptual thinking and problem-solving.

    4. The qualifying learner can:
  • Access information using a spectrum of technologies, ranging from hand-written or auto-generated business records to electronic databases.
  • Process and communicate information using technologies ranging from written reports to visual presentations.
  • Access, use and organise information in an ever-changing context.

    5. The qualifying learner:
  • Understands and uses skills to manage him/herself and exercises self-discipline.
  • Can plan and initiate the successful completion of management support, management and administrative tasks individually or in collaboration.

    6. The qualifying learner can:
  • Formulate and solve.
  • Propose potential solutions to various economic, organisational, business and social problems.

    7. The qualifying learner has shown in her/his behaviour/value system and the conduct of her/his studies, that the importance of ethical and professional behaviour is understood and applied.

    8. By qualifying with an H.DipAcc, the learner is eligible to sit a further specialist examination after which, and after a period of practical training, he/she may apply for registration with the South African Institute of Chartered Accountants to become a Chartered Accountant and for registration with the Public Accountants' and Auditors' Board to become a Registered Accountant and Auditor.

    Integrated Assessment:
    The qualifying learner has demonstrated that he or she has achieved the exit level outcomes by passing all four final (Level 7) examinations set in the same year of study. The nature of the discipline and therefore the qualification is that the subject areas are so interrelated that an integrated knowledge of the courses is essential to pass any one of them. Further, during the study and particularly at the stage of the final assessment, assessment practices include criteria pertaining to all the outcomes for the degree to ensure that these outcomes are integrated.

    The qualifying learner has demonstrated that he or she has achieved the exit level outcomes by passing all four final examinations set in the same year of study. The subject areas are so interrelated that an integrated knowledge of the courses is essential to pass any one of them. Furthermore, during the study and particularly at the stage of the final assessment, assessment practices include criteria pertaining to all the outcomes for the degree to ensure that these outcomes are integrated.

    All assessments within this qualification align with the assessment policy of the institution as well as with the Institution Senate's Standing Orders on learner assessment. The assessments also align with the qualification's assessment criteria.
    Description of the number and types of tests/assignments/projects/case studies:
  • Quizzes and tests
  • Assignments (Individual or group)
  • Projects (for certain modules)
  • End of course online test at the end of each module.
  • Four Final examinations at the end of the qualification. 
    		•

    INTERNATIONAL COMPARABILITY 
    The qualification is accredited by the South African Institute of Chartered Accountants (SAICA) which is a member body of the International Federation of Accountants (IFAC). SAICA itself also has various agreements with Chartered Accountant Institutes worldwide, including the United Kingdom (UK), Canada and Australia.
    Comparable international qualifications include but are not limited to the following:
  • University of London, England, Diploma in Accounting and Finance.
  • Ulster University, Northern Ireland, Graduate Diploma in Accounting.
  • The University of Hong Kong, Postgraduate Diploma in Professional Accounting.
  • Victoria University, Australia, Graduate Diploma in Professional Accounting.
  • Galway-Mayo Institute of Technology, Ireland, Postgraduate Diploma in Accounting.
  • Deakin University, Australia, Graduate Diploma of Professional Accounting. 
    		•

    ARTICULATION OPTIONS 
    This section specifies with which other qualifications of the University the qualification was designed to articulate, i.e. formal articulation; therefore the qualification can articulate informally with equivalent qualifications offered by the University, or with other qualifications offered nationally and internationally.

    Entry to the qualification:
  • The Bachelor of Commerce of the University or equivalent University-approved qualification.

    Articulation during the qualification:
  • No formal articulation.

    On completion of the qualification:
  • It articulates vertically to confer eligibility to proceed to a Master of Commerce or other master's programmes at this or other universities in the field of accountancy or allied disciplines. Normally a learner would only proceed to a Master's degree following the completion of the professional qualification.

    The HDipAcc qualification prepares the learner to serve a training contract in the profession, to sit the qualifying examinations of the South African Institute of Chartered Accountants and the professional practice examinations of the Public Accountants' and Auditors' Board to enter the profession of Accountancy. 
    		•

    MODERATION OPTIONS 
    Internal University requirements govern how and by whom moderation is performed. For example, external examiners are appointed on an annual basis. Such moderation seeks, inter alia, to ensure that, where appropriate, our graduates will be able to comply with professional and statutory requirements. Further, the accrediting bodies for the qualification, the South African Institute of Chartered Accountants and the Public Accountants and Auditors' perform moderating functions and/or whether an academic entity has a professional orientation or not, the University ensures that its activities are moderated by internal and external review quinquennially. The moderating body for qualifications of the University is the Higher Education Quality Committee of the Council on Higher Education, currently represented by the Interim Higher Education Quality Committee. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Internal University quality requirements govern how and by whom assessment may be performed to ensure that assessors have the competence required to assess a qualification of this nature. Once the Higher Education Quality Committee of the Council on Higher Education is constituted and ready to pronounce on issues of quality, the University will respond to the HEQC guidance on the registration of assessors. In the interim, the academic staff of the University of the Witwatersrand, Johannesburg, are regarded as registered assessors since SAQA has registered the institution as a public higher education provider. 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.
     
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    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.
     
    NONE 


    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.