Forensic accountants are involved in the prevention, detection and investigation of commercial crimes (such as fraud, corruption and money laundering). Forensic accountants require skills and knowledge in accounting, criminal- and civil law, investigations and IT. Investigations can include regulatory investigations (money laundering and bribery), criminal and civil investigations, as well as strategies to prevent and detect commercial crimes such as fraud risk assessments and forensic data analytics. This degree is unique in South Africa and is accredited by the Institute of Commercial Forensic Practitioners, the South African Institute of Chartered Accountants and the Chartered Institute of Management Accountants [certain terms apply in terms of SAICA and CIMA].

Typical tasks include:

  • Obtain and review financial documents to identify inaccuracies or fraud

  • Analyse financial data and trace discrepancies

  • Quantify revenue losses and damages from contract breaches

  • Conduct and implement fraud risk management programmes

  • Conduct interviews with suspects and witnesses

  • Provide litigation support and present findings to be used as trial evidence

Core subjects

Modules include, but are not limited to:

  • Accountancy, Auditing, Tax and supportive modules on the level of Chartered Accountancy;

  • Law modules (e.g. Criminal Law, Law of Criminal and Civil Procedure, Law of Evidence, Labour Law);

  • Forensic investigative modules

Degree options

BCom Forensic Accountancy

Degree Duration: 3 years, full-time

Offered at :

  • Potchefstroom [P]

Admission requirements

BCom Forensic Accountancy

  • APS: 36
  • Mathematics: Level 5 (60%) 
  • A Language: Level 5 (60%)

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

  • Private practice

  • Internal forensic divisions at corporates (banks, insurance, etc.)

  • Government institutions and regulatory bodies

  • Forensic divisions of auditing, consulting or legal firms


Post-graduate Studies

Post-graduate studies in Forensic Accountancy includes

  • BCom Honours Degree 


These post-graduate degrees are offered at

  • Potchefstroom [P]

For information on the  admission requirements please see the yearbook