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Diploma in the Theory of Accounting (DTA)
Modes of Study  Full-time/ Part-time
Duration 1 Year
Level Undergraduate
Course Code 07DTOA


This  programme  is  purposefully  designed  to  prepare  students  who  completed  their  Accounting  degrees  (NQF  Level  7  or  equivalent) at institutions that are not accredited by the Institute of Chartered Accountants in South Africa (SAICA), and/or the  Institute of Chartered Accountants in Namibia (ICAN), to enter a Postgraduate Certificate in the Theory of Accounting (PG CTA),  which  is  required  by  SAICA  and  ICAN  for  entry  to  Part  1  of  the  Qualifying  Examinations  (QE1)  leading  to  the  Chartered  Accountant (Namibia) (CA, NAM). Furthermore, the programme targets students who completed their Accounting degrees (NQF  Level 7 or equivalent) at a SAICA/ICAN accredited tertiary institution, but did not qualify for entry into the PG CTA. Students will  be equipped with the cognitive/intellectual, practical and key/ transferable skills required for admission into the PG CTA offered  in South Africa at different Institutions. . 


Admission Requirements 

n order to be considered for admission to this programme, students should have passed an appropriate Bachelor’s degree at 
NQF Level 7, or equivalent, and should have passed or have been exempted from the following courses or their equivalents at 

NQF Level 7 within the last three years: 
Financial Accounting 3 
Managerial  Accounting  and  Finance  3  Auditing  3 
Taxation 3 
Quantitative  Methods/Specialised  Statistics  Company  Law 
Accounting Information Systems 

Exceptions  may  be  based  on  the  Recognition  of  Prior  Learning  (RPL)  and  candidates  must  demonstrate  that  they  possess  the 
necessary learning abilities to succeed in the programme.  

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