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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Certificate in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
125243  Higher Certificate in Accounting 
ORIGINATOR
The Independent Institute of Education (Pty) Ltd 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Higher 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  120  Not Applicable  NQF Level 05  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  EXCO 0637/26  2026-01-30  2029-01-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2030-01-30   2033-01-30  

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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
90554  Higher Certificate: Bookkeeping  Not Applicable  NQF Level 05  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The Higher Certificate in Accounting aims to provide learners with foundational knowledge of the key concepts, principles and practices in accounting, to prepare and manage basic financial records. This qualification enables learners to develop foundational knowledge and competencies of accounting and its related principles and practices.

The target market for the qualification is high school learners who recently completed or are doing their matric, individuals who are interested in developing their accounting competencies, and small business owners who want to gain more knowledge and skills in accounting. In addition to these competencies, learners will demonstrate an understanding of the fundamental business principles and practices and be competent in utilising accounting software.

This qualification addresses the high demand for individuals with a qualification in the accounting field in South Africa, as per the 2023 Critical Skills List published by the Department of Home Affairs (Government Gazette, 2023).

The qualification has been developed to align with SAICA's NQF level 5 Certificate Accounting Technician qualification, with the guidance of SAICA to ensure that the qualification meets SAICA's requirements and standards for Accounting Technicians. After completing this Higher Certificate in Accounting, qualifying learners can enter a learnership and complete their logbook (as required by SAICA), allowing them to apply to write SAICA's Test of Professional Competence (ToPC) for Accounting Technicians. Once learners have completed and met these requirements, learners will be able to register as Accounting Technicians (AT(SA) with SAICA. This alignment ensures that learners benefit from a qualification that is industry-recognised and highly regarded, enhancing their employability and providing a clear professional progression pathway (SAICA, 2024).

Upon completion of the qualification, qualifying learners will be able to:
  • Demonstrate knowledge and understanding of the fundamental terms and concepts relating to accounting to support financial reporting and decision-making processes.
  • Utilise basic business concepts, accounting systems and key performance indicators to support reporting on financial performance.
  • Demonstrate an understanding of personal and business tax principles and procedures required to comply with organisational regulatory requirements.
  • Apply basic accounting principles and practices to facilitate accurate, reliable, and consistent financial reporting.
  • Prepare basic financial statements to enable informed ethical decision-making and accountability.

    Rationale:
    The demand for skilled accountants is consistently increasing in South Africa's dynamic and evolving business landscape. Thus, equipping learners with the foundational knowledge and skills in accounting, as well as proficiency in accounting software, will also prepare learners for entry-level careers in accounting and career advancement to meet this demand (Giebelmann, 2022).

    The Higher Certificate in Accounting will replace the already accredited Higher Certificate in Bookkeeping (SAQA ID: 90554). The reason for this replacement is that "bookkeeping", as a term and profession, is seen as outdated. The term "bookkeeping" is considered outdated due to technological advancements and the expanded scope of modern accounting, which involves analytical and strategic tasks beyond traditional data entry (The Woodard Report, 2024). Consequently, terms like "accounting" are preferred to better reflect the profession's current demands and value, and thus the replacement of a Higher Certificate in Accounting. This replacement is also underscored by the institution's aim to offer qualifications that are relevant to the current industry needs, which reflect the current demands of the profession.

    The qualification addresses the foundational need for accounting education, as noted in an "Accounting in SA" interview on eNCA with Karl Smith, the Education and Training Manager at the South African Institute of Professional Accountants (SAIPA), as accountants are in high demand in South Africa. Learners will benefit from this qualification by developing the necessary basic accounting and business skills, which enable them to support the accounting function within a larger organisation, manage accounts in a small business or continue with further studies or a career in accounting.

    Qualifying learners of this qualification are well-positioned to begin their careers as junior accountants or accounting practitioners. These roles are in high demand across various sectors in South Africa, as highlighted by the National Development Plan (NDP) and the Sustainable Development Goals (SDGs). Qualifying learners can also pursue further studies, such as advancing to the Accounting Technician designation or exploring opportunities in more specialised fields like management accounting or auditing.

    Accountants at all levels play a crucial role in supporting financial literacy, promoting economic inclusion, and contributing to the growth of small and medium-sized enterprises (SMEs). By helping businesses manage their finances, comply with regulations, and plan strategically, accountants directly contribute to South Africa's economic growth and job creation, both of which are central to the NDP. Furthermore, accountants help businesses understand and report on their social and environmental impacts, supporting South Africa's goals for sustainable and inclusive development. Strong accounting practices also help to prevent fraud and corruption, ensuring good governance in both the public and private sectors (National Development Plan - Vision 2030, 2023 and Sustainable Development Goals, 2023).

    According to the South African Institute of Chartered Accountants (SAICA) (2023), the public sector, which is the largest in the global economy, presents a high demand for those in accounting-related roles to address the need for transparency and accountability. Thus, developing learners' foundational knowledge of accounting principles and practices, as well as an understanding of the importance of compliance and ethics within accounting, directly contributes to the importance of transparency and accountability within the field of accounting.

    South Africa needs individuals with scarce skills that are crucial to socio-economic development, including accounting skills. The field of accountancy is broad, offering diverse career pathways, which present several entry-level opportunities for qualifying learners who can seek employment in the private and public sectors, and non-profit organisations. This diversity not only enhances job prospects but also allows for career advancement and specialisation within the accounting field (University of Johannesburg, 2024).

    The qualification provides learners with essential knowledge to compile and prepare financial statements, basic accounting reports, and utilise accounting software for informed decisions, as outlined by the International Accounting Standards Board.

    The qualification enables entry-level accounting technicians and practitioners to pursue various careers in the field of accounting, contribute to employment and stimulate economic development.

    Learners who are likely to be attracted to the qualification are typically those who will want to develop their skills in accounting at a foundational level.

    The typical occupations that qualifying learners will operate:
  • Accounting technicians
  • Assistant accountant
  • Junior accountant
  • Accounts practitioner
  • Accounting-related data entry practitioner
  • Accounts payable/receivable practitioner
  • Junior tax practitioner
  • Credit controller
  • Debit controller
  • Payroll administrator 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution subscribes to the principles as outlined in the Policies on the Recognition of Prior Learning, Credit Accumulation and Transfer (CAT), and Assessment in Higher Education and National Policy and Criteria for the Implementation of RPL.

    RPL for Access:
  • RPL can be used to give a person access to a qualification if they have the required prior qualification, but not at the performance level normally required.
  • RPL can be used to give a person admission to a qualification without having completed a qualification normally required at a lower level.
  • Only 10% of any cohort per qualification institutionally can be admitted through RPL.

    Credits towards a qualification are not awarded by RPL but can be achieved through the Credit Accumulation and Transfer Process.

    Entry Requirements:
  • National Senior Certificate, NQF Level 4, granting access to Higher Certificate studies.
    Or
  • National Certificate Vocational, NQF Level 4, granting access to Higher Certificate studies.
    Or
  • Senior Certificate, NQF Level 4. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework, Level 5, totalling 120 Credits.

    Compulsory Modules, NQF Level 5, 120 Credits:
  • Applied Communication Techniques, 15 Credits.
  • Introduction to Quantitative Thinking and Techniques, 15 Credits.
  • Financial Accounting, 15 Credits.
  • Business Principles and Practices, 15 Credits.
  • Management Accounting, 15 Credits.
  • Accounting Software, 15 Credits.
  • Principles of Taxation, 15 Credits.
  • Work Integrated Learning, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate knowledge and understanding of the fundamental terms and concepts relating to accounting to support financial reporting and decision-making processes.
    2. Utilise basic business concepts, accounting systems and key performance indicators to support reporting on financial performance.
    3. Demonstrate an understanding of personal and business tax principles and procedures required to comply with organisational regulatory requirements.
    4. Apply basic accounting principles and practices to facilitate accurate, reliable, and consistent financial reporting.
    5. Prepare basic financial statements to enable informed ethical decision-making and accountability. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Define various accounting terms to categorise income, expenses, liabilities, and assets.
  • Classify various accounting items to support financial reporting and decision-making processes.
  • Describe the interrelatedness of fundamental accounting concepts to support financial reporting and decision-making processes.
  • Describe the requirements of the International Financial Reporting Standards (IFRS) to construct financial statements.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Define fundamental terms and concepts of business principles and practices to demonstrate an understanding of their role in an organisation.
  • Explain the interconnectedness of the different business principles and practices within an organisation.
  • Utilise accounting systems and software to identify key financial performance indicators to support reporting on financial performance.
  • Use basic performance indicators to measure the performance of an organisation and communicate these findings.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Demonstrate knowledge and understanding of fundamental concepts in taxation to gain insight into regulatory compliance requirements.
  • Explain the importance of tax laws in ensuring compliance within an organisation.
  • Discuss the various regulatory compliance requirements for different organisational types.
  • Apply general tax principles to perform basic tax calculations.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Use quantitative techniques to perform basic accounting calculations.
  • Record specific accounting entries in different journals, using applicable accounting systems, to facilitate financial reporting and analysis.
  • Apply basic accounting principles and practices to record and enhance internal controls.
  • Formulate informed recommendations based on basic data analysis to facilitate accurate, reliable, and consistent financial reporting.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Categorise transactions according to the International Financial Reporting Standards (IFRS) framework to ensure consistency, transparency, and accountability in financial reporting.
  • Transfer financial information from various accounting journals into financial statements to support informed ethical decision-making and compliance with regulatory requirements.
  • Prepare and present basic financial statements, according to regulatory frameworks, to demonstrate an understanding of the financial performance of an organisation.
  • Calculate basic financial ratios to assist in the analysis of financial statements.

    Integrated Assessment
    The institution's Assessment Strategy and Policy provides very detailed, principle-led guidance on assessment policies and procedures and assessment types.

    Formative Assessment:
    Formative assessment develops learning by offering timely feedback throughout the learning period, actively contributing to the learning and teaching process. Formative assessment is used to improve learning and to give feedback to learners on their progress. The allocation and frequency of formative assessments should be reasonable, ensuring an equitable balance. A consistent and integrated assessment process across all modules is established. Additionally, learners bear the responsibility of accessing the formative feedback provided to them.

    Formative Assessment in the Hybrid/Blended Mode of Provisioning:
    As competence develops over time and is improved with feedback, formative assessments take place throughout the learning process and result in feedback that enables learners to improve their performance and prepare for summative assessments. Feedback to learners may include a model answer or a rubric, depending on the nature of the discipline, and is received promptly. Informal formative assessments are not graded (not awarded marks) and function to provide learners with feedback to promote their development, but performance on the actual task does not contribute to the final module mark.

    Formal formative assessments are graded (awarded marks) and count towards the promotion marks, and feedback on learning is provided. . Integrated Curriculum Engagement assessments (ICE) are graded assessments requiring active engagement with a limited number of learning objectives to measure the interim progress of learners. A minimum of four assessments are spread across the semester. The institution employs both invigilated and non-invigilated formative assessments as a key component of our hybrid/blended instructional strategy, aimed at promoting continuous learning and providing learners with ongoing feedback. Therefore, sites of delivery are used to conduct invigilated formative assessments.

    The non-invigilated assessments are designed to adhere to rigorous academic standards to ensure they are both challenging and relevant. By incorporating various assessment types, such as project-based assignments. The institution encourages active engagement and a deeper understanding of the material. These formative assessments are carefully crafted to align with module objectives and learning outcomes, thereby ensuring their academic soundness. Moreover, they provide learners with valuable opportunities to apply their knowledge in practical contexts, receive constructive feedback, and improve their performance ahead of summative assessments.

    Formative Assessment in the Distance Mode of Provisioning:
    As competence develops over time and is improved with feedback, formative assessments take place throughout the learning process and result in feedback that enables learners to improve their performance and prepare for summative assessments. Feedback to learners may include a model answer or rubric, depending on the nature of the discipline, and is received on time. Informal formative assessments are not graded (not awarded marks) and function to provide learners with feedback to promote their development, but performance on the actual task does not contribute to the final module mark.

    Formal formative assessments are graded (awarded marks) and count towards the promotion marks, and feedback on learning is provided. Integrated Curriculum Engagement assessments (ICE) are graded assessments requiring active engagement with a limited number of learning objectives to measure the interim progress of learners. A minimum of four assessments is spread across the semester. The institution employs mostly non-invigilated formative assessments as a key component of our distance instructional strategy, aimed at promoting continuous learning and providing learners with ongoing feedback. In cases where the formative assessment takes on the form of a test, proctoring tools are used for these assessments.

    The non-invigilated assessments are designed to adhere to rigorous academic standards to ensure they are both challenging and relevant. By incorporating various assessment types, such as project-based assignments. The institution encourages active engagement and a deeper understanding of the material. These formative assessments are carefully crafted to align with module objectives and learning outcomes, thereby ensuring their academic soundness. Moreover, they provide learners with valuable opportunities to apply their knowledge in practical contexts, receive constructive feedback, and improve their performance ahead of summative assessments.

    For non-invigilated assessments, the management of group work and the provision of feedback for assessments in a distance learning environment are planned and executed to ensure a seamless and effective learning experience. Group work is strategically limited to components where collaborative outcomes are essential, ensuring that each group task aligns with the learning objectives. Virtual collaboration tools are utilised for group work, and online debriefing sessions are conducted to provide feedback on group work. Peer evaluation and feedback, and self-assessment also form part of groupwork in the distance mode of delivery.

    All submissions are managed through The IIE's Learning Management System (LMS), which facilitates the online marking of assignments and the immediate provision of feedback following the marking process. This allows learners to access their feedback promptly, enabling them to reflect on their performance and make necessary improvements in real-time. To further support the learning process, synchronous collaboration sessions are periodically conducted, providing learners with the opportunity to engage in real-time discussions and receive instant feedback from lecturers. These sessions enhance the collaborative experience and ensure that learners remain engaged and supported throughout their distance learning journey.

    Summative Assessment:
    Summative assessments serve as a measure of learning against intended outcomes at the culmination of the learning period. Summative assessments are a formalised evaluation that is used to certify the achievement of specific educational levels. Individual summative assessments may influence decisions related to learner promotion, certification, or admission to advanced educational levels, signifying their broader implications in educational progression.

    Summative assessments are an integrated assessment opportunity used to evaluate learner learning, skill acquisition and academic achievement at the end of a defined learning period. Summative assessments focus on analysing learner achievements after the completion of the learning process and are used for promotion, certification, and progression or admission to higher levels of education. Learners are only given a grade for summative assessments and not detailed feedback.

    Summative assessments are typically the work of individual learners, and not a group of learners. The institution utilises two broad types of summative assessment strategies to comprehensively evaluate learner learning, and the choice depends on the nature of a particular module and what would be the best fit for the purpose of assessing the required outcomes. The first type comprises authentic assessments designed to be completed independently, such as research papers, projects, and portfolios of evidence. These allow learners to demonstrate their knowledge and skills in a flexible and self-paced manner.

    The second type requires invigilated examination conditions to ensure the highest standards of academic integrity. For these assessments, learners studying in the hybrid/blended mode are required to sit their exams at a site of delivery, where the exams are supervised in person by trained invigilators. For these assessments, learners studying in the distance mode are assessed using secure proctored exams, which are administered remotely. These methods ensure a controlled environment that mitigates academic dishonesty.

    Technological applications and platforms utilised in the provisioning of the institution's online assessment solution include the following:
  • The Invigilator Application (Virtual Proctoring Software).
  • Respondus (A Lockdown browser that prohibits learners from accessing unauthorised digital resources during an assessment session).
  • The Dugga Online Assessment platform will be used for the facilitation of all processes involved in the provisioning and administration of online assessments.

    The subminimum requirement in the summative assessment to pass a module is as follows:
  • For modules at NQF levels 5, 6, and 7, learners need to achieve a subminimum of 30% in the summative assessment to pass the module. Learners who achieve less than 30% in the summative will automatically fail the module.
  • For modules at NQF 8, 9 and 10, learners need to achieve a subminimum of 40% in the summative assessment to pass the module. Learners who achieve less than 40% will automatically fail the module.

    This qualification utilises an integrated assessment strategy to comprehensively assess learner learning within the qualification. Whether studying in the blended / hybrid mode of provisioning or the distance mode of provisioning, learners are assessed on their knowledge, abilities, and practical application of accounting principles throughout this qualification.

    This incorporates both a range of formative and summative assessments, which include exams, tests, and assignments, in addition to a Work Integrated Learning (WIL) module, which requires practical application of accounting principles in a real-world context. This practical experience is assessed through a combination of evaluations conducted by lecturers and a portfolio of evidence, which is done in groups.

    For summative assessments, both hybrid/blended and distance learners follow the same assessment strategy, thereby ensuring consistency and fairness in evaluating their overall performance. This dual approach guarantees that all learners, regardless of the mode of provision, are assessed under equitable conditions that reflect their knowledge and skills in an authentic way.

    For distance learners, asynchronous assessments to accommodate different time zones and schedules are used, which is not the case for hybrid/blended learners. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification was compared to the international qualifications from the following conutries:

    Country: Botswana
    Institution: Cathedral Commercial School
    Qualification title: Certificate V in Business Accounting
    Duration: One year
    Credits: 120
    NCQF Level: 5

    Entry requirements:
  • NCQF level IV or equivalent with Credits (Grade C or better
  • Certificate III, NCQF level 3 (General Education or TVET) with Recognition of prior learning to at least 40 credits at NCQF level 4.
  • Students with relevant work in the area of study will be considered for entry under RPL and CAT as prescribed in the specific institutional policy.

    Purpose:
    The qualification introduces students to basic skills in Business studies and bookkeeping principles. These skills are essential in running a business, considering the backbone of any economy is based on the strength of SMMES. With all these small enterprises already running within the country, basic concepts in running a business and accounting skills are essential to enable individuals to run their business and manage finances in a way that will make profits for them.

    Exit Level Outcomes:
  • The qualification combines practical accounting skills with organisational theories and economic concepts. Qualifying learners will be equipped to record business transactions, communicate effectively, calculate VAT, implement organisational theories, apply economic concepts, and use ICT for business communication.

    Qualification structure:
  • Business Communication, 10 Credits.
  • Computer skills, 10 Credits.
  • Bookkeeping and accounting, 20 Credits.
  • Introduction to Economics, 20 Credits.
  • Introduction to Quantitative Methods, 22 Credits.
  • Principles of Business Management and Administration, 20 Credits.
  • Fundamentals of ethics, corporate Governance and business law, 18 Credits.

    Similarities:
  • The Cathedral Commercial School (CCS) aligns closely with the South African (SA) qualification in its objective of preparing learners to contribute effectively to business objectives through the application of knowledge and skills.
  • The CCS qualification is offered at NCQF Level IV, which is equivalent to the SA National Senior Certificate NQF Level 4, and this is acceptable as an entry requirement for both.
  • The CCS and the SA qualification are both offered at 120 credits.
  • Both the CCS and the SA qualification have a duration of one (1) year.

    Differences:
  • The SA qualification incorporates work-integrated learning into it.
  • The CCS qualification covers a broad range of business-related topics, including communication, computer skills, bookkeeping, economics, and business management

    Country: Australia
    Institution: Pacific College of Technology
    Qualification title: Certificate IV in Accounting & Bookkeeping
    Duration: 12 Months

    Entry requirements:
  • Learners wishing to enrol in this qualification must have completed Australian Year 12 or equivalent.

    Purpose:
    This qualification aims to provide learners with an understanding of accounting while incorporating a broad range of relevant generic business and financial skills. The qualification also includes practical application.

    Exit Level Outcomes:
    The qualification emphasises practical skills for specific accounting roles. Qualifying learners can complete Business Activity Statements (BAS), perform operational reporting, produce management reports, compile budget and job costing data, supervise financial systems, classify accounting information, maintain inventory records, manage small offices, and ensure legal compliance.

    Qualification structure:
    Compulsory:
  • Design and produce spreadsheets
  • Design and produce complex spreadsheets
  • Process financial transactions and extract interim reports
  • Set up and operate computerised accounting systems
  • Administer subsidiary accounts and ledgers
  • Make decisions in a legal context
  • Complete business activity and instalment activity statements
  • Establish and maintain payroll systems
  • Prepare operational budgets
  • Use digital technologies to collaborate in a work environment

    Electives:
  • Work effectively in the accounting and bookkeeping industry
  • Prepare Financial Reports
  • Prepare financial statements for non-reporting entities

    Similarities:
  • Both the Pacific College of Technology (PCT) and the South African (SA) qualifications emphasise practical accounting skills and regulatory compliance, preparing qualifying learners for immediate application in business roles.
  • Both qualifications have the same duration of one (1) year.
  • The practical and compliance-focused approach can be seen from both the SA and the PCT qualification.
  • The entry requirement from SA and PCT is an NQF Level 4 certification.
  • Both qualifications allow for progression into Diplomas.

    Differences:
  • The SA qualification consists of only 8 compulsory modules, while PCT has 13 modules, in which 10 are compulsory modules and 3 are electives.
  • The PCT qualification did not disclose the number of credits in its modules.

    Conclusion:
    The Pacific College of Technology's Certificate in Accounting and Bookkeeping is the most similar to the qualification. Both qualifications share a strong focus on practical accounting skills and regulatory compliance, with an emphasis on real-world application and preparing learners for future employment in accounting-related roles. Additionally, the integrated assessment methods and comprehensive curriculum structure of both qualifications align closely, incorporating both theoretical understanding and practical competence. While other qualifications, such as the Certificate in Business Accounting from Cathedral Commercial School, show similarities in duration and articulation pathways, the specific focus on accounting practices and regulatory elements found in Pacific College of Technology's Certificate in Accounting and Bookkeeping more closely mirrors the purpose and structure of the South African qualification, making it the most comparable. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows for the following articulation options:

    Horizontal Articulation:
  • Higher Certificate in Banking, NQF Level 5.
  • Higher Certificate in Business Management, NQF Level 5.

    Vertical Articulation:
  • Advanced Certificate in Accounting Sciences, NQF Level 6.
  • Advanced Certificate in Accountancy, NQF Level 6.
  • Diploma in Business Accounting, NQF Level 6.
  • Bachelor of Accounting, NQF Level 7.
  • Bachelor of Commerce in Accounting, NQF Level 7.

    Diagonal Articulation
  • Intermediate Occupational Certificate: Accounting Clerk, NQF Level 3. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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.
     
    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. The Independent Institute of Education (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.