Occupational Qualification · M9
Discretionary Grant · OpenManagement Accounting Officer
- NQF Level
- NQF Level 5
- Credits
- 180
- Duration
- —
- SAQA ID
- 112824
Official QCTO Registry Profile
Source: SAQA / QCTO registry- SAQA ID
- 112824
- Min Credits
- 180
- Registered
- 2019-12-05
- Re-registration
- 2023-06-30
- Field
- Field 03 - Business, Commerce and Management Studies
- Sub-field
- Finance, Economics and Accounting
Sample Asset Preview





Overview & Scope
Programme Profile
- Target Designation
- Certified Management Accounting Officer Practitioner
- Competency Focus
- Master specialised practical applications, safety criteria, and regulatory mandates required of a qualified Management Accounting Officer.
- Academic Weight
- Full national recognition at NQF Level 5 yielding 180 credits upon successful PoE verification.
- Work Opportunities
- Deployment across As a qualified management accounting officer, you can find employment opportunities in Finance, Accounting, Auditing. Your skills will be in demand across both public and private sectors, and you may also choose to work as an independent contractor or start your own business in this field. operations under FASSET scope.
- Audit Objective
- Bridges operational skills deficits under the governing FASSET quality matrix.
- Value Proposition
- Measurable, legally compliant skills that optimise productivity, satisfy Workplace Skills Plans (WSP), and unlock B-BBEE scorecard weight.
Introduction▾
Designed as a Occupational Certificate at NQF Level 5 worth 180 credits, the Management Accounting Officer equips you with both theoretical understanding and hands-on capabilities. You will learn to perform complex tasks, solve real-world problems, and adapt to the demands of a dynamic work environment. This qualification is your stepping stone to becoming a confident, capable professional.
Purpose▾
The combination of modules that make up this qualification provides entry into the field of management accounting and prepares a learner for a junior management accounting position. The qualification also provides a foundation in the essential elements of accounting and business to people in other occupations that need such a foundation. The qualifying learner will be able to: • Provide information on areas of economic activity relevant to an organisation's decisions and apply within this context the numerical techniques to support such decisions. • Identify and classify costs and cost behaviour and apply budgetary control measures. • Prepare financial statements within a conceptual and regulatory framework. • Apply ethical values in the context of corporate governance and company administration.
Entry Requirements▾
Recognition of Prior Learning: RPL for Access to the External Integrated Summative Assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of results or certifying a work experience record. RPL for Access to the Qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: • NQF Level 4 with Mathematical Literacy or Mathematics.
SAQA Rationale▾
This qualification is the first step in the learning pathway to becoming a professional Management Accountant. A Management Accountant is currently one of the occupations in high demand in South Africa. This qualification was designed in co-operation with the Chartered Institute of Management Accountants (CIMA) and their stakeholders, and is aligned to international management accounting standards. This alignment will assist in keeping South African business practices in line with international norms. It will also enhance South Africa's international competitiveness and standing in the global economy. The implementation of the qualification can make a significant impact on the South African business environment and economy. This design of the qualification had two objectives in mind. First, it provides learners with a set of entry-Level skills with which they can enter junior roles in the financial divisions of organisations. Qualifying learners will be absorbed into the labour market with the ability to start earning an income while at the same time. Learners will be able to accumulate work experience necessary for the final Occupational Certificate: Management Accountant. The second objective is to provide basic financial skills to learners for a-wide range of non-financial occupations, for example, small business owners and non-financial managers. These skills are necessary for business success and ultimately for economic growth in South Africa.
Learning Assumed to be in Place & RPL▾
Recognition of Prior Learning: RPL for Access to the External Integrated Summative Assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of results or certifying a work experience record. RPL for Access to the Qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: • NQF Level 4 with Mathematical Literacy or Mathematics.
Exit Level Outcomes▾
- Provide information on areas of economic activity relevant to an organisation's decisions and apply within this context the numerical techniques to support such decisions.
- Identify and classify costs and cost behaviour and apply budgetary control measures.
- Prepare financial statements within a conceptual and regulatory framework.
- Apply ethical values in the context of corporate governance and company administration.
Learning Material Included
- Learner Guide (Theory and Knowledge Modules)
- Facilitator Guide
- Workplace Logbook
- Formative and Summative Assessment
- Assessor Guide & Marking Memorandum
- SETA / QCTO Alignment Matrix
- Administrative & Onboarding Pack
- Implementation Plan
Moderator-Ready Curriculum Breakdown
8 modules · 180 creditsTheory, regulatory and safety knowledge. Each row carries the registered module code, NQF level and credit weight used for formative assessment rubric mapping.
- 241102000-KM-0127 cr
Fundamentals of Business Economics
NQF Level 5
- 241102000-KM-0227 cr
Fundamentals of Management Accounting
NQF Level 5
- 241102000-KM-0327 cr
Fundamentals of Financial Accounting
NQF Level 5
- 241102000-KM-0427 cr
Fundamentals of Ethics, Corporate Governance and Business Law
NQF Level 5
Qualification 112824 · Curriculum Architecture
Occupational Certificate: Management Accounting Officer · NQF Level 5 (180 Credits)
Three Curriculum Pillars
Knowledge Modules
Classroom & E-Learning
- Facilitated lectures & self-study
- Written question banks
- Formative comprehension checks
Practical Skill Modules
Simulated Line Tasks
- Simulated line tasks
- Observation rubrics
- Structured task sheets
Work Experience Modules
On-the-Job Production
- On-the-job rotation
- Mentor logbooks
- Workplace sign-offs
Evidence & Audit Pipeline
Learner Portfolio of Evidence (PoE)Owner · Candidate▾
Admin & Registration
ID, learner contract, induction pack, POPIA consent.
Knowledge Evidence
Written assessments & question banks — KM-01 to KM-07.
Practical Evidence
Task sheets, observation rubrics, assessor photos.
Workplace Evidence
Logbooks, mentor sign-offs, supervisor letters.
Assessor Master FileOwner · Registered Assessor▾
Assessment Reports
Judgements, learner feedback, remediation agreements, appeals log.
Internal Moderation & Quality FileOwner · Moderator / SDP▾
Moderation Evidence
10% sampling matrix, HACCP/LOTO compliance sheets, SDP sign-off.
Final Accreditation Gateway
Issued by the accredited Skills Development Provider once internal moderation is signed off.
Provider submits declaration + PoE to the Assessment Quality Partner (AQP).
QCTO awards the SAQA-registered certificate on successful EISA outcome.
Audit & Compliance
Evidence & Audit Pipeline
From portfolio assembly to external sign-off — the exact route your evidence travels.
- Step 1
PoE Assembly
Learner evidence, formative records and logbook entries filed against the alignment matrix.
- Step 2
Internal Assessment
Registered assessor judges each KM/PM/WM outcome using the supplied instruments.
- Step 3
Internal Moderation
Sampling and verification of assessor decisions, with remediation loop before submission.
- Step 4
External Moderation
SETA/QCTO desktop audit and certification upload against registered credits.
Broken Standard vs i2Graduates Standard
The measurable delta between improvised material and an audit-ready suite.
Broken Standard
i2Graduates Standard
Curriculum Mapping
Photocopied guides with mismatched outcomes
4 KM + 3 PM + 1 WM modules mapped to NQF Level 5
Assessment Bank
Missing formative and summative assessments
Pre-validated assessment bank per module
Alignment Evidence
No alignment matrix — audit fails
FASSET alignment matrix included
Facilitation
Facilitators improvise Management Accounting Officer delivery
Facilitator scripts + learner activities per credit
Portfolio of Evidence
PoE gaps flagged in moderation
PoE templates that survive external moderation
Pricing & Delivery Tiers
Base licence from R64 000
Digital Master Suite
Editable master files, licensed to your SDP
- Learner Guide, Facilitator Guide & Assessment Suite
- Workplace logbook + alignment matrix (editable)
- Instant digital delivery under institutional licence
- Free minor corrections for 12 months
Turnkey Print & Bound Package
Printed, bound and couriered per learner
- Everything in the Digital Master Suite
- Full-colour print, wire-bound learner packs
- Per-learner PoE folders and dividers
- Nationwide courier with tracked delivery
Full Enterprise Accreditation Bundle
Assets plus accreditation support end-to-end
- Everything in the Print & Bound Package
- Bespoke QMS build mapped to your scope
- Moderation dry-run + written remediation report
- Brand & metadata integration across the suite
Complementary Services
Optional add-ons that harden your accreditation scope before an external audit.
Bespoke QMS Build
We author your Quality Management System — policies, procedures, records, matrices — mapped to your accreditation scope. From R18,500.
Request QuoteModeration Consultation
External moderation dry-run on your PoE + delivery pack. Written report with fixes before your real audit. From R4,900.
Book Moderation SessionThe i2Graduates Quality Guarantee
Every page of this bundle is checked for sequence and structural accuracy — no missing pages, no shortcuts. You get pre-validated assessment instruments ready to survive rigorous compliance moderation, wrapped in a curriculum your facilitators will enjoy teaching.
