The purpose of this qualification is for the graduate to be able to perform (manual and computerised) financial and operational audit functions as part of an audit team or independently. It also serves as a foundation for further studies in accounting, and in particular in the internal auditing fields such as the Internal Audit Technician qualification. 

A National Senior Certificate (NSC) with a diploma or bachelor's endorsement or achievement in the subjects as follows:

• 3 (40-49%) for English as a Home Language or First Additional Language.
• 3 (40-49%) for Mathematics or Accounting, or 4 (50-59%) for Mathematics Literacy.

OR

Senior Certificate: Grade 12 pass with achievement in the subjects as follows:

• English 40-49% (E) for HG / 50-59% (D) for SG
• Accounting or Mathematics with 30-39% (F) for HG / 40-49% (E) for SG

OR

A National Certificate (Vocational) Level 4 issued by the Council for General and Further Education and Training with 40% and above pass in three (3) fundamental subjects / 50% or more for Mathematics Literacy, 40% and above pass in three (3) compulsory vocational subjects.

In addition to the above, the minimum Admission Point Score (APS) for admission is 20 for seven subjects.

Teaching and learning activities are structured in a way that focuses the students learning experiences and creates opportunities for development via feedback. Students must be prepared to work independently using their own initiative in order to develop the ability to reason methodically and think creatively.

Assessments will be in the form of formative and summative assessments.

Students should take note of the institutional rules G7-G11 on re-admission of students to undergraduate programmes.

• RPL may be used to demonstrate competence for admission to this programme. This qualification may be achieved in part through recognition of prior learning processes. Credits achieved by RPL must not exceed 50% of the total credits and must not include credits at the exit level.

• The provision that the qualification may be obtained through the recognition of prior learning facilitates access to education, training and a career path in accounting and thus accelerates the redress of past unfair discrimination in education, training and employment opportunities.

• Evidence of prior learning must be assessed through formal RPL processes through recognised methods. Any other evidence of prior learning should be assessed through formal RPL processes to recognise achievement thereof.

• Learners submitting themselves for RPL should be thoroughly briefed prior to the assessment and will be required to submit a Portfolio of Evidence (PoE) in the prescribed format to be assessed for formal recognition. While this is primarily a workplace-based qualification, evidence from other areas of learning may be introduced if pertinent to any of the Exit Level Outcomes (ELOs).

• The structure of this non-unit standard based qualification makes RPL possible, if the learner is able to demonstrate competence in the knowledge, skills, values and attitudes implicit in this first stage accounting qualification.

• Learners who already work in the accounting field who believe they possess competencies to enable them to meet some or all of the ELOs listed in the qualification will be able to present themselves for assessment against those of their choice.

A student can articulate vertical into a degree at NQF level 7 and horizontal to another Diploma in auditing or accountancy at NQF level 6.

Students should take specific note of the WSU’s General Rules & Regulations (specifically rules G7-G11) on re-admission and exclusion of students to undergraduate programmes.

• Junior internal auditors • Bookkeepers • Junior accountants and Other entry-level accounting positions.