Candidates will be awarded the Certificate in the Theory of Accountancy if all four postgraduate diploma modules are passed at this University during the same examination session. For this purpose “the same examination session” includes the supplementary session immediately following the examination session, but excludes any subsequent special examinations.
Only selected candidates will be allowed to register for the Certificate in the Theory of Accountancy.
Examinations and pass requirements
The Certificate in the Theory of Accountancy will only be issued to postgraduate candidates who have passed the following modules for the specialisation in Accounting Sciences at the University of Pretoria (or equivalent modules accepted by the programme coordinator of the CA Programme):
- Financial accounting 100 or 101, 201, 300, 705
- Auditing 200, 300, 705
- Financial management 121, 200, 300, 700
- Taxation 200, 300, 705
- Informatics 112 and 281
- Commercial law 110, 120, 200
- Statistics 110
- Business management 114
- Economics 110, 120
- Professional ethics 211
- Communication management 283
The Certificate is also issued to other postgraduate candidates who have passed similar undergraduate modules at the University of Pretoria or elsewhere, as required by the programme manager of the CA programme, as well as Financial accounting 705, Auditing 705, Financial management 705 and Taxation 705.