The duration of the programme is 12 months. The programme is presented by means of the Web and contact sessions. Each contact session will be 5 (five) days and will deal with each of the respective modules.
A number of short courses on an NQF level 8 are offered by the Unit for Forensic Accounting within the Department of Auditing which hold articulation possibilities towards the postgraduate programmes offered by the Unit.
A BCom degree with Accounting or Auditing at 3rd year level or a Bachelor’s degree in Law.
Only selected candidates will be allowed to register for the Postgraduate Diploma in Investigative and Forensic Accounting. The Department of Accounting reserves the right not to present the programme during a specific period or to limit the number of students admitted.
- The Dean has the right of authorisation regarding matters not provided for in the General Regulations or Faculty Regulations.
- Only selected candidates will be allowed to register for a Postgraduate Diploma.
- The Department concerned reserves the right not to present a programme during a specific period or to limit the number of candidates admitted.
- The presentation of the programme is subject to the admission of a minimum number of candidates.
Other programme-specific information
Articulation and accreditation (For short courses completed at NQF LEVEL 8 at [email protected])
Delegates who have completed a corresponding short course at [email protected] at a NQF level 8, may articulate towards the Postgraduate Diploma in Investigative and Forensic Accounting and will receive 20 credits in respect of the equivalent module offered in the Postgraduate Diploma in Investigative and Forensic Accounting.
Articulation is only possible where the following requirements have been met:
The delegate must have obtained at least a final mark of 60% in the corresponding short course.
The delegate must have completed the corresponding short course within a period of 3 (three) years before date of enrolment for the Postgraduate Diploma in Investigative and Forensic Accounting.
Please note: For more information concerning the Postgraduate Diploma in Investigative and Forensic Accounting, please consult the departmental brochure available on request from Mrs Lynne van Tonder, tel: 012 420 3407, [email protected]
Candidates who do not have an honours degree in the Financial Management Sciences, or an LLB degree, but who successfully complete this programme, will be considered for admission to the MPhil in Accounting Sciences with an option in Fraud Risk Management. Such applicants must, however, meet the other criteria for admission to the MPhil degree programme.
Examinations and pass requirements
(i) A total of six assignments (one in each of the three compulsory modules and one in each of the three elective modules) are submitted during the duration of the programme. The assignment will contribute 40% of the final mark for each module.
(ii) Six examinations (in each of the three compulsory modules and in each of the three elective modules) are written. The examination will contribute 60% of the final mark for the module. A subminimum of 40% must be obtained in each examination. A minimum of 50% should be obtained in each of the six modules to pass.
(iii) Participants must complete all modules within two (2) years of the date of registration for the said Postgraduate Diploma.
In calculating marks, General Regulation G12.2 applies.
Subject to the provisions of General Regulation G.26, a head of a department determines, in consultation with the Dean
- when the examinations for the Postgraduate Diploma in his/her department will take place, provided that:
- examinations for the Postgraduate Diploma which do not take place before the end of the academic year, must take place no later than 18 January of the following year, and all examination results must be submitted to the Student Administration by 25 January; and
- examinations for the Postgraduate Diploma which do not take place before the end of the first semester, may take place no later than 15 July, and all examination results must be submitted to the Student Administration on or before 18 July.
- whether a candidate will be admitted to a supplementary examination, provided that a supplementary examination is granted, only once in a maximum of two prescribed semester modules or once in one year module;
- supplementary examinations (if granted) cover the same subject matter as was the case for the examinations; NB: For the purpose of this provision, the phrase "not sit for an examination more than twice in the same subject" as it appears in General Regulation G.18.2, implies that a candidate may not be admitted to an examination in a module, including a supplementary examination, more than three times.
- the manner in which research reports are prepared and examined in his department. NB: Full details are published in each department's postgraduate information brochure, which is available from the head of department concerned. The minimum pass mark for a research report is 50%. The provisions regarding pass requirements for dissertations contained in General Regulation G.12.2 apply mutatis mutandis to research reports.
Subject to the provisions of General Regulation G.188.8.131.52, the subminimum required in subdivisions of modules is published in the study guides, which are available from the head of department concerned.