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Occupational Qualification · M10

Discretionary Grant · Open

Management Accounting Practitioner

QCTO Aligned Audit-ReadyFASSET
NQF Level
NQF Level 7
Credits
180
Duration
—
SAQA ID
112831
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Official QCTO Registry Profile

Source: SAQA / QCTO registry
SAQA ID
112831
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

Curriculum Alignment MatrixCRN ZA-SDP-2026-089
Curriculum Alignment Matrix — page 1
Curriculum Alignment Matrix — page 2
Curriculum Alignment Matrix — page 3
Curriculum Alignment Matrix — page 4
Curriculum Alignment Matrix — page 5
Page 1 of 5

Overview & Scope

Programme Profile

Target Designation
Certified Management Accounting Practitioner Practitioner
Competency Focus
Master specialised practical applications, safety criteria, and regulatory mandates required of a qualified Management Accounting Practitioner.
Academic Weight
Full national recognition at NQF Level 7 yielding 180 credits upon successful PoE verification.
Work Opportunities
Deployment across As a qualified management accounting practitioner, 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▾

The Management Accounting Practitioner is a Occupational Certificate set at NQF Level 7, comprising 180 credits. This qualification has been carefully developed to provide you with the essential knowledge, practical skills, and workplace experience needed to excel in your chosen field. Whether you are starting your career or looking to formalise your existing expertise, this programme offers a structured pathway to competence and recognition.

Purpose▾

This Occupational Certificate: Management Accounting Specialist prepares a learner to function at a senior or managerial level in the field of management accounting. It provides an exit level from the full pathway towards professional management accountant status. The qualifying learner will be able to: • Manage the implementation of organisational strategy through people, projects, processes and relationships. • Analyse, plan and manage costs to support the implementation of the organisation's strategy and assess investment decisions and their associated risks. • Use consolidated financial statements to analyse performance; and position and source the long-term finance required to fund the operations of organisations, particularly their capital investments.

Entry Requirements▾

Recognition of Prior Learning (RPL): 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: Occupational Certificate: Management Accounting Specialist, Level 6.

SAQA Rationale▾

This qualification is the third step in the learning pathway to becoming e a professional Management Accountant. Management Accountant is currently one of the occupations in high demand in South Africa. In the design of this qualification, the institution co-operation with the Chartered Institute of Management Accountants (CIMA) and their stakeholders. The institution aligned the qualifications 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 qualification provides a third exit level along the learning pathway towards becoming a fully qualified Management Accountant. The qualification allows learners to enter the labour market and to become economically active while continuing along the learning pathway. The qualification also provides people with the skills required in various management accounting roles in the financial divisions of organisations in all sectors of the economy.

Learning Assumed to be in Place & RPL▾

Recognition of Prior Learning (RPL): 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: Occupational Certificate: Management Accounting Specialist, Level 6.

Exit Level Outcomes▾
  • Manage the implementation of organisational strategy through people, projects, processes and relationships.
  • Analyse, plan and manage costs, to support the implementation of the organisation's strategy and assess investment decisions and their associated risks.
  • Use consolidated financial statements to analyse performance and position and source the long-term finance required to fund the operations of organisations, particularly their capital investments.

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

7 modules · 180 credits

Theory, regulatory and safety knowledge. Each row carries the registered module code, NQF level and credit weight used for formative assessment rubric mapping.

  • 241102000-KM-0836 cr

    Project and Relationship Management

    NQF Level 7

  • 241102000-KM-0936 cr

    Advanced Management Accounting

    NQF Level 7

  • 241102000-KM-1036 cr

    Advanced Financial Reorganisation

    NQF Level 7

Sub-total credits108
QCTO & FASSET AlignedSAQA 112831

Qualification 112831 · Curriculum Architecture

Occupational Certificate: Management Accounting Practitioner · NQF Level 7 (180 Credits)

Filter View
§ 01

Three Curriculum Pillars

108
Credits

Knowledge Modules

Classroom & E-Learning

KM-01 to KM-03 · 3 modules
  • Facilitated lectures & self-study
  • Written question banks
  • Formative comprehension checks
36
Credits

Practical Skill Modules

Simulated Line Tasks

PM-01 to PM-03 · 3 modules
  • Simulated line tasks
  • Observation rubrics
  • Structured task sheets
36
Credits

Work Experience Modules

On-the-Job Production

WM-01 to WM-01 · 1 modules
  • On-the-job rotation
  • Mentor logbooks
  • Workplace sign-offs
§ 02

Evidence & Audit Pipeline

Learner Portfolio of Evidence (PoE)
Owner · Candidate
▾
1
Admin & Registration

ID, learner contract, induction pack, POPIA consent.

2
Knowledge Evidence

Written assessments & question banks — KM-01 to KM-07.

3
Practical Evidence

Task sheets, observation rubrics, assessor photos.

4
Workplace Evidence

Logbooks, mentor sign-offs, supervisor letters.

Assessor Master File
Owner · Registered Assessor
▾
5
Assessment Reports

Judgements, learner feedback, remediation agreements, appeals log.

Internal Moderation & Quality File
Owner · Moderator / SDP
▾
6
Moderation Evidence

10% sampling matrix, HACCP/LOTO compliance sheets, SDP sign-off.

§ 03

Final Accreditation Gateway

Step 1
Statement of Results

Issued by the accredited Skills Development Provider once internal moderation is signed off.

Step 2
EISA Readiness Declaration

Provider submits declaration + PoE to the Assessment Quality Partner (AQP).

Step 3
National Qualification Certificate

QCTO awards the SAQA-registered certificate on successful EISA outcome.

Learner Certified · Uploaded to National Learner Records Database (NLRD)

Audit & Compliance

Evidence & Audit Pipeline

From portfolio assembly to external sign-off — the exact route your evidence travels.

  1. Step 1

    PoE Assembly

    Learner evidence, formative records and logbook entries filed against the alignment matrix.

  2. Step 2

    Internal Assessment

    Registered assessor judges each KM/PM/WM outcome using the supplied instruments.

  3. Step 3

    Internal Moderation

    Sampling and verification of assessor decisions, with remediation loop before submission.

  4. 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

3 KM + 3 PM + 1 WM modules mapped to NQF Level 7

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 Practitioner delivery

Facilitator scripts + learner activities per credit

Portfolio of Evidence

PoE gaps flagged in moderation

PoE templates that survive external moderation

View on SAQA

Pricing & Delivery Tiers

Base licence from R74 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
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Most selected

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
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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
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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.

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Moderation Consultation

External moderation dry-run on your PoE + delivery pack. Written report with fixes before your real audit. From R4,900.

Book Moderation Session

The 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.