This module develops advanced knowledge and practical competence in preparing and presenting financial statements in accordance with selected International Financial Reporting Standards (IFRS) and the Conceptual Framework. Students will gain an in-depth understanding of the measurement, recognition, classification, and disclosure requirements applicable to complex financial transactions. The module further explores the relationship among IFRS, legal requirements, and financial reporting practices, with specific reference to the preparation of annual and group financial statements in compliance with the Companies Act and relevant reporting standards. Emphasis is placed on applying professional judgement and on integrating theoretical principles into practical financial reporting scenarios.

This module builds on the advanced principles of financial reporting by further developing students’ ability to interpret, apply, and evaluate complex IFRS requirements in a variety of reporting contexts. The module focuses on the preparation and analysis of advanced financial statements, including consolidated financial statements, and addresses complex transactions and disclosure requirements within a corporate environment. Students will strengthen their ability to apply the Conceptual Framework and relevant legislation in preparing compliant, decision-useful financial reports, while enhancing the analytical and problem-solving skills required in professional accounting practice.

This module aims to equip students with an advanced understanding of research in Public Finance and to prepare them to conduct independent research projects within the discipline. The module develops specialised skills and applied competence in both the theoretical and practical aspects of research, with a strong emphasis on critical thinking and scholarly enquiry in contemporary public sector issues. Students are introduced to the principles of scientific research and the application of research methodologies relevant to Public Finance. The module covers the formulation of research topics and problems, literature reviews, theoretical and conceptual frameworks, research design, population and sampling methods, quantitative and qualitative research approaches, data collection and analysis techniques, interpretation of findings, report writing, and the preparation of research proposals. The module further prepares students for postgraduate research and supports progression into a Master’s degree specialising in Public Finance.

This module provides students with the opportunity to apply advanced research principles and methodologies to an independent research project in Public Finance. Students are expected to demonstrate the ability to conduct scholarly research by integrating theoretical knowledge, critical analysis, and practical investigation to address contemporary public-sector challenges. The module focuses on the execution of the research process, including data analysis, interpretation of findings, academic writing, and the presentation of research outcomes. Emphasis is placed on producing a coherent and academically rigorous research report that reflects independent enquiry, ethical research practice, and the application of appropriate research methodologies within the context of Public Finance.

This module develops students’ understanding of professional ethics, conduct, and standards within the accounting and taxation professions. Students will explore the ethical principles and codes of conduct prescribed by both international and national professional bodies and examine their application in professional practice. The module focuses on the development of ethical reasoning, professional judgement, and responsible decision-making through the analysis of real-life scenarios and practical case studies. Emphasis is placed on integrity, accountability, professionalism, and compliance with ethical and legal requirements in accounting and taxation environments.

This module enhances students’ ability to apply ethical principles and professional standards to complex, contemporary issues in the accounting and taxation professions. Students will critically evaluate ethical dilemmas, governance challenges, and professional responsibilities in a variety of practical contexts. The module reinforces the importance of ethical leadership, professional accountability, and adherence to regulatory and professional frameworks. Through applied case studies and scenario-based learning, students will develop the skills required to exercise sound professional judgement and maintain ethical conduct in dynamic business and financial environments.

This module develops advanced business communication skills required for effective interaction in professional environments. Students will explore the principles and practices of clear, accurate, and purposeful communication within a business context. The module emphasises the importance of successful communication between the sender and receiver, ensuring that messages are interpreted as intended. Students will strengthen their written, verbal, interpersonal, and presentation skills while learning to communicate effectively in leadership, teamwork, and organisational settings. The module further focuses on professionalism, audience awareness, and communication strategies that support business success.

This module further develops students’ ability to communicate effectively and professionally in complex business environments. The module focuses on advanced communication strategies, professional writing, presentations, negotiation, and collaborative communication within organisational contexts. Students will enhance their ability to analyse communication challenges, adapt messages for diverse audiences, and apply appropriate business communication techniques in professional situations. Emphasis is placed on strategic communication, critical thinking, and the effective exchange of information to support leadership, decision-making, and organisational objectives.

This module equips students with advanced theoretical and practical knowledge of the various taxes applicable to natural persons in South Africa. The module provides an in-depth understanding of South African tax legislation and its practical application, with specific reference to income tax, employees’ tax, provisional tax, donations tax, estate duty, capital gains tax, farming taxation, value-added tax, and the Tax Administration Act. Additional focus areas include company taxation, turnover tax, taxation of trusts, non-residents, controlled foreign companies, expatriate taxation, interest and foreign exchange transactions, and transfer duty. Students will develop the competence to interpret and apply tax legislation within a range of professional taxation scenarios.

This module builds on advanced taxation principles by further developing students’ ability to apply South African tax legislation in complex taxation scenarios. The module focuses on the interpretation and practical application of taxation principles relating to individuals, companies, trusts, and other entities within the South African regulatory environment. Students will analyse advanced tax issues, evaluate tax implications, and apply relevant legislation to solve practical taxation problems. Emphasis is placed on tax planning, compliance, administration, and professional judgement in the application of income tax, value-added tax, capital gains tax, and other specialised areas of taxation.