Financial Accounting III

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Short Description

Obtain a CIBA Certificate of completion in Accounting III for part completion of the designation.

About the module

The module forms part of the core knowledge categories of an accountant in practice, and upskilling requirements to apply as a Business-Accountant-in-Practice (SA) via CIBA’s Route 3. Read more here.

Module purpose

Financial Accounting III covers the regulation and preparation of financial statements in accordance with international standards and local regulations. It provides the competencies required
to produce financial statements for legal entities, related and consolidated and groups using appropriate International Financial Reporting Standards (IFRS).

Module Outcomes

  • Financial statements and the international financial reporting standards
  • Accounting standards measurement and recognition
  • Accounting standards disclosure
  • Financial statements of all legal entities
  • Consolidated financial statements
  • Analysis of financial performance and position

Module Assessment Criteria

The above outcomes required in this module will be presented and assessed in the following format:

  • Prescribed electronic textbooks with assessments


  • Accounting NQF6 (equal to a 2nd year Higher Educational Institutional level).
  • Approval from CIBA membership department to enroll (terms and conditions apply). Simply send an email to requesting to enroll in the Qualify courses providing the following documentation:
    • CV
    • Identity document
    • Academic Qualification
    • Academic Record
    • Completion of Articles or RPL Form (request from


The Southern African Institute for Business Accountants NPC is a professional body accredited by South African Qualifications Authority (SAQA) – Professional Body ID 874.

On successful completion of the final exam you will receive a certificate of completion issued by CIBA that serves as evidence of competency in the analysis, preparation and reporting of financial statements in accordance with International Standards and Local Regulations for legal entities, related and consolidated groups. The certificate is issued in terms of the National Policy for the Implementation of the Recognition of Prior Learning as authorized by SAQA and is regarded by CIBA as meeting the competency criteria approved by SAQA for admission as a BAP(SA).

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