The NWU’s Programme in Forensic Accountancy offers a range of unique sought-after degrees and short learning programmes in the exciting and growing field of forensic accountancy.  Forensic accountants are involved in the prevention, detection and investigation of commercial crimes (such as fraud, corruption and money laundering) and related irregularities. Forensic accountants need skills and knowledge in accounting, criminal and civil law, investigations and IT skills (digital evidence recovery and data analytics) in order to conduct forensic investigations. Investigations can include regulatory investigations (for example Ponzi schemes, money laundering and different bribery act investigations), criminal and civil investigations (for example quantification of loss of profit claims).  Furthermore, forensic accountants are involved in strategies to prevent and detect economic crime such as fraud risk assessments and forensic data analytics.

Core modules

  • Financial Accounting, Auditing and Taxation on the level of Chartered Accountancy;
  • Law modules (Criminal Law, Specific Crimes, Law of Civil and Criminal Procedure, Law of Delict, Law of Evidence and Labour Law);
  • Forensic Accountancy and Investigations (corruption and economic crime trends, regulatory and company role-players, common modi operandi, interviewing skills, report writing, expert witnessing, as well as digital evidence recovery).

Qualifications in the programme

  • BCom Forensic Accountancy
  • Duration: 3 years, full-time
  • Recognised by SAICA on condition that certain extra modules be completed. Provides exemption from three of the five Qualifying Examinations for full membership of the ICFP

[Qualification 5DD H01: Curriculum E301P]

Also see Yearbook.

Admission requirements

  • APS of 36
  • Mathematics level 5 (60% or more) 
  • Refer to the yearbook /calendar for other programme specific requirements

Campus where programme is offered

  • Potchefstroom [P]

Professional bodies

Institute of Commercial Forensic Practitioners

For more information visit their website:


The Association of Certified Fraud Examiners (ACFE), South African Chapter

For more information visit their website:



South African Institute of Chartered Accountants

Please note: The BCom Forensic Accountancy is also accredited with the South African Institute of Chartered Accountants (SAICA) if certain additional modules are successfully completed.



Career opportunities

  • Criminal and civil investigations
  • Fraud prevention
  • Regulatory investigations
  • Forensic data analytics


Typical employers:

  • Private practice
  • Internal forensic divisions at corporates such as banks, insurance companies, mining companies, etc.
  • Forensic divisions of government institutions and regulatory bodies (e.g. SARS, the Financial Intelligence Centre)
  • Forensic divisions of auditing, consulting or legal firms

Post-graduate Studies

  • BCom Honours in Forensic Accountancy
  • Duration: 1 year, full-time
  • Provides exemption from four of the five Qualifying Examinations for full membership of the ICFP

[Qualification 5EB L01: Curriculum E601P]

See also Yearbook.

Admission requirements:

For the post-graduate qualifications (Honours, MCom & PhD), further admission criteria apply( see yearbook)

Campus where programme is offered: