Associated Assessment Criteria for Exit Level Outcome 1:

• Evaluate and apply knowledge and skills in financial accounting, financial management, management accounting, taxation, auditing, statistics, commercial law, and information technology.
• Analyse and apply specialised knowledge as required for the areas of expertise to the overall business environment as it pertains to management, accounting, and marketing.
• Demonstrate the knowledge and understanding of the detail, technical competence to perform relevant business functions and enable sound decision making.
• Assess the internal control systems of various types of organisations and demonstrate the ability to formulate improved internal control procedures.
• Evaluate, design, and recommend appropriate costing systems and methods for various types of organisations and processes.
• Critically analyse taxation related problems and provide suitable advice for both individuals and businesses.
• Identify the risks and internal controls in an online computerised environment and demonstrate the ability to make suitable mitigating recommendations to reduce the risks to an acceptable level.

Associated Assessment Criteria for Exit Level Outcome 2:

• Access information using a spectrum of technologies, ranging from hand-written to auto-generated business records and electronic databases.
• Process and communicate information using technologies ranging from written reports to visual presentations.
• Access, use and organise information knowledge in an ever-changing context.
• Use effective communication skills within a group context.
• Identify and use effective jargon in the related disciplines.
• Use the appropriate language conventions to critically analyse and evaluate ideas and projects of self and others.
• Apply digital technologies to gather, process data and disseminate relevant accounting information for decision making.
• Record, summarise and report financial information in accordance with General Accepted Accounting Practice (GAAP).

Associated Assessment Criteria for Exit Level Outcome 3:

• Financial statements are prepared according to IFRS and the South African Companies Act and the South African Income Tax Act.
• Analyse and apply International Financial Reporting Standards (IFRS) in the initial recognition, subsequent measurement, and disclosure to line items in the annual financial statements.
• Examine and apply statutory disclosure requirements to various financial reports.
• Systematically prepare corporate reports used in an accounting practice.

Associated Assessment Criteria for Exit Level Outcome 4:

• Analyse current economic conditions using the obtained knowledge of the principles of financial decision-making.
• Develop performance plans, measure and analyse performance and provide information to management for decision-making.
• Compile, analyse budgets and cash flow projections for the management to make decisions in relation to the company's objectives.
• Measure performance against predetermined objectives and present to the management for decision-making purposes.
• Interpret financial statements with a critical mindset which provides evidence of sound logical principles and critical thinking abilities.

Associated Assessment Criteria for Exit Level Outcome 5:

• Identify potential concrete and abstract problems in the fields of study and formulate appropriate responses to resolve these problems.
• Analyse potential solutions to various businesses and formulate and propose professional problems.
• Explore the nature and functioning of diverse forms of enterprise and economic systems and perform tasks necessary for the effective functioning of enterprises in varying circumstances.
• Use multi-disciplinary approaches to conceptual thinking and problem-solving.
• Make use of relevant research strategies to obtain and integrate information from various sources.
• Create suitable visual media to support their own and a group's findings.

Associated Assessment Criteria for Exit Level Outcome 6:

• Explore knowledge and practical application of the ethical considerations that relate to science, technology, and personal data.
• Analyse the need for ethics and professional competence in the accounting profession.
• Critically analyse and explain the roles and responsibilities and qualities of a registered accountant and auditor in public practice.
• Identify the risks associated with the various internal control cycles and demonstrate the ability to formulate audit procedures to ensure that the risk is reduced to an acceptable level.
• Consider prescribed ethical codes of conduct, values and practices and conduct appropriate behaviour in accordance with it.
• Display an understanding and knowledge of the professional ethics in the accounting profession.