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: 

Diploma: Company Secretary 
SAQA QUAL ID QUALIFICATION TITLE
21066  Diploma: Company Secretary 
ORIGINATOR
Intec College 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
QCTO - Quality Council for Trades and Occupations  OQSF - Occupational Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Advanced Certificate  Field 03 - Business, Commerce and Management Studies  Office Administration 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  240  Level 5  NQF Level 06  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  SAQA 9900/00  2018-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2026-06-30  

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 provide qualifying learners with some of the basic skills and knowledge necessary to become a competent company secretary; JSE and statutory expert; accountant; or to lead to a qualification in corporate governance. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
1. Learners who register for this qualification should have passed Grade 12 or the equivalent.

2. Learners are also admitted if they have the Higher Diploma of the Institute of Business Studies (IBS), or

3. The Associate Certificate of the Institute of Certified Bookkeepers (ICB). 

RECOGNISE PREVIOUS LEARNING? 

EXIT LEVEL OUTCOMES 
Critical Cross-field Outcomes:

1. Identify, and solve problems in which responses display that responsible decisions using critical and creative thinking have been made.

2. Collect, analyse, organise and critically evaluate information.

3. Reflect on and explore a variety of strategies to learn more effectively.

4. Communicate effectively using language skills.

5. Stimulate and develop thinking patterns involving creativity.

6. Interpret information from various sources.

7. Conduct research independently.


Specific Outcomes:

1. Financial Accounting II
The competent learner can thoroughly understand financial accounting principles and their application, as well as an introduction to corporate financial accounting.

2. Cost and Management Accounting
The competent learner can understand and apply cost and management accounting principles to a manufacturing or service industry, develop analytical and critical abilities and use accounting data to facilitate managerial planning, control and decision-making.

3. Taxation
The competent learner will have a working knowledge of the current law relating to taxation and its practical application to companies, close corporation, partnerships and individuals.

4. Financial Accounting III
The competent learner can thoroughly understand financial accounting, including an advanced knowledge of corporate accounting as set out in the relevant statutes, and statements and guidelines of generally accepted accounting practice. 

ASSOCIATED ASSESSMENT CRITERIA 
Critical Cross-field Assessment:

1. Responses show that critical and creative thinking has been used to identify and solve problems.

2.1 Information is presented logically.
2.2 Learner shows evidence of critical thought.

3. Learner shows evidence of effective learning.

4. Learner's written skills are effective, comprehensible and logical.

5. Learner demonstrates an ability to assimilate and adapt knowledge.

6. Information from various sources is presented in a logical and effective way.

7. Results of independent research are presented.


Specific Assessment:

1. Financial Accounting II

1.1 Demonstrate the ability to address particular problems in sole proprietorships, partnerships, close corporations and limited companies and prepare a set of financial statements for these types of business organisations (the financial statements must comply with statements of generally accepted accounting practice, and the requirements of the Close Corporations and Companies Act).
1.2 Demonstrate an understanding of the intermediate accounting requirements of group financial statements, branches of business entities and taxation.
1.3 Conduct and elementary analysis and interpretation of financial statements.

2. Cost and Management Accounting

2.1 Explain the nature and types of costs, their collection and classification into responsibility centres in manufacturing and service organisations.
2.2 Explain the difference between cost and financial accounting and the accounting entries for cost and management information.
2.3 Identify the controls applied to purchasing, pricing of stores issues and stock valuation, valuation of work-in-progress.
2.4 Explain remuneration principles and wage controls.
2.5 Analyse and classify overheads and their apportionment to responsibility centres.
2.6 Explain the difference between absorption and direct (variable) costing.
2.7 Explain product costing principles applied to job, contract and process costing.
2.8 Demonstrate an understanding of budgetary planning and control and prepare operating, cash, master, flexible and sales budgets.
2.9 Calculate and interpret variances.
2.10 Set standard costs and reconcile with actual costs, reconcile actual profit and budgeted profit.
2.11 Explain and apply cost-volume profit analysis to decision-making.
2.12 Explain performance management, basic learning curves and linear programming.
2.13 Present information to management.

3. Taxation

3.1 Demonstrate an understanding of the basic principles of taxation such as gross income, capital vs income and the general deduction formula.
3.2 Successfully complete basic income tax calculations, VAT calculations and tax planning.

4. Financial Accounting III

4.1 Demonstrate understanding of South African Statements of Generally Accepted accounting Practice (GAAP).
4.2 Prepare a complicated set of financial statements in accordance with GAAP and the requirements of the Companies Act, 1973.
4.3 Conduct a detailed analysis and interpretation of financial statements.


Integrated Assessment:

1. Formal, continuous assessment takes place at the end of a module or block of knowledge. Feedback from the tutor occurs in written form.

2. Informal, continuous assessment takes place throughout the learner's studies. Self-assessment will encourage the learner to practise self-evaluation skills. 

INTERNATIONAL COMPARABILITY 
Not applicable. 

ARTICULATION OPTIONS 
1. Articulation possibilities exist with the Institute of Chartered Secretaries and Administrators.

2. The qualifications toward which the graduate may proceed are other managerial qualifications that are not specific to a particular context, and further and / or higher education qualifications. 

MODERATION OPTIONS 
A system of second examiners within the institution will be used, together with a system of external examination at exit levels to the qualification. Where professional or statutory bodies are involved in determining the curriculum, they will also be involved in moderation. 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
Our own staff will be used as assessors in a manner accommodated within our quality management system. 

REREGISTRATION HISTORY 
As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

NOTES 
As per the SAQA decision to re-register all provider-based qualifications on the National Qualifications Framework that meet the criteria for re-registration, this qualification has been re-registered from 1 July 2018. 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. Damelin Correspondence College 
2. Intec College 



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.