Accounting requirements in South Africa depend on the destination. The national floor for any bachelor’s degree is an NSC with 30% in the language of learning and teaching plus level 4 (50-59%) in four 20-credit subjects; programmes then add their own Mathematics and APS requirements. Professional designations add their own rules on top: SAICA for CA(SA), SAIPA for Professional Accountant (SA), and SAICA and ICB for technician-level routes.
Choose the destination early, because the routes diverge when you choose a degree and, for CA(SA), when you choose school subjects.
Entry Requirements at a Glance
- National minimum for a bachelor’s degree: an NSC with at least 30% in the language of learning and teaching of the institution plus achievement level 4 or better in four 20-credit NSC subjects (see the DHET gazette).
- Mathematics: the benchmark subject. SAICA asks for pure Mathematics at Level 5 (60% or more) for a CA-stream BCom.
- Accounting as a school subject: SAICA says it can help but is not necessary.
- APS and subject levels: set by each university and programme, for example UP and UKZN below.
- Accreditation: the degree must be accredited or endorsed by the professional body you are targeting.
Academic and Minimum Admission Requirements
CA(SA). SAICA lists five components: an academic programme (NQF 7 undergraduate and NQF 8 postgraduate), the Initial Assessment of Competence (IAC), a training programme (a registered FASSET learnership at a SAICA-accredited training office), a professional programme and the Assessment of Professional Competence (APC). You can apply for membership only once all five are complete.
Professional Accountant (SA). SAIPA requires a Bachelor of Commerce (or equivalent) from a SAIPA-accredited institution with core subjects including Financial Accounting 3, Taxation 1 and Management Accounting. The practical requirement is a three-year learnership at an Accredited Training Centre, or six years of verifiable experience, or articles from an IFAC-accredited body, plus a five-hour online Professional Evaluation held twice a year. SAIPA also has student and trainee membership categories.
Accounting Technician AT(SA). SAICA’s technician designation is registered with SAQA with qualifications at NQF levels 3 to 5, and SAICA says there are three routes to eligibility. SAICA’s 2026 AT(SA) full membership fee is R1 778,18 excluding VAT (R2 044,91 including VAT), with an entrance fee of R360,23 excluding VAT.
ICB. ICB offers accounting qualifications that need no matric. Students register on the ICB Student Portal, study through a training centre or by self-study, and pay an annual registration fee plus a fee per assessment. The qualifications are registered with Fasset, QCTO and SAQA.
Subjects, APS and Qualification Requirements
Universities set different Mathematics and APS requirements for their accounting degrees. Examples:
- University of Pretoria, BCom in Accounting Sciences (2027 intake): English level 5, Mathematics level 6 and an APS of 34 (see the UP 2027 requirements tables). UP’s faculty closing date is 30 June.
- UKZN, BCom Accounting: an NSC degree pass with Mathematics level 5, English and Life Orientation level 4, and a minimum of 32 NSC points, as shown on the UKZN programme page.
- Unisa, Bachelor of Accounting Sciences in Management Accounting: an NSC with degree endorsement, at least 50% in the language of teaching and learning, and at least 50% in Mathematics or 60% in Mathematical Literacy. Unisa also lists alternative entry through a Higher Certificate or Advanced Certificate in Accounting Sciences or a Diploma in Accounting (see the Unisa programme page).
So Mathematical Literacy is not accepted everywhere, but it is not excluded everywhere either. Check the exact programme and intake year before you apply.
Documents and Application Requirements
- University applications: your ID, and your Grade 11 and Grade 12 results, as the institution’s admissions office directs.
- Professional bodies: SAICA, SAIPA and ICB each publish their own application steps, so apply through the body’s own website.
- Evidence of your qualification and of training or experience, where the designation requires it.
Selection, Intake and Eligibility Considerations
Closing dates vary by university. UP’s faculty closing date is 30 June, and the UKZN page shows 30 September without stating an intake year. Today is past both dates for this year, so confirm the date for your intake with the university before you plan.
For the CA(SA) training programme, you arrange a learnership with a SAICA-accredited training office, so ask your faculty and SAICA how and when that happens.
Frequently Asked Questions
Do you need maths for accounting?
In South Africa the benchmark is Mathematics, not Mathematical Literacy. SAICA requires a Level 5 pass (60% or more) for a CA-stream BCom; UP requires Mathematics level 6 for BCom Accounting Sciences (2027); UKZN requires level 5; Unisa accepts 50% in Mathematics or 60% in Mathematical Literacy for Management Accounting.
What is the difference between a CA(SA) and a Professional Accountant (SA)?
They are separate designations from separate bodies, SAICA and SAIPA, with different accredited qualifications, training requirements and professional assessments.
Do I need Accounting as a school subject?
SAICA says it can help but is not necessary for the CA(SA) route. UP’s 2027 row for BCom Accounting Sciences lists only English, Mathematics and an APS.
Does my degree have to be accredited?
For CA(SA), the degree must be SAICA-endorsed; for Professional Accountant (SA), it must come from a SAIPA-accredited institution. Check with the body before you register.
Can I become an accountant without a degree?
ICB qualifications need no matric, and SAICA’s AT(SA) qualifications sit at NQF levels 3 to 5. Both CA(SA) and Professional Accountant (SA) need a degree, although SAIPA also has a recognition of prior learning route that requires at least six years of relevant experience.
Which accounting colleges can I study at?
ICB qualifications are offered through training centres or self-study. Ask ICB which centres are accredited, and check that any provider is registered for the qualification you want.
Confirm current requirements with SAICA, SAIPA or ICB and with the institution you are applying to. See admission requirements and browse all education requirements.