Master of Philosophy in Accounting Sciences

Qualification stream:	Taxation
Qualification code:	98587 - TAX
Qualification type:	Full Research
NQF level:	9
Total credits:	180
SAQA ID:	96475
Rules: The curriculum consists of a dissertation that incorporates a research proposal to be completed within the first year of study.
Purpose statement: The primary purpose of the qualification is to provide Master of Accounting Science students graduates with post-graduate level knowledge, specific skills and applied competence in the fields of Accounting, Auditing, Management Accounting, Income Tax and Information Technology that prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society and the business community. A second purpose of the qualification is to provide South Africa (and other countries) with professionals in accounting, auditing and/or related fields.

Who can register?

Applicants may only register once they have received confirmation from Unisa that their application for admission has been accepted. Returning students must please check their myLife e-mails for confirmation. New Unisa students will receive confirmation via the e-mail address they provided at the time of application.
Re-registering students (who made sufficient progress during the current academic year) and students who officially deferred their studies must register online during the approved registration period for 2026.
Should you wish to start a new qualification, please apply for admission during the next application period or check whether the qualification for which you intend to apply is on the list of qualifications that you can apply for until the end of June 2026.

Registration opens	Registration opens	Registration closes	Final date for payment
Master's & doctoral qualifications	7 January 2026	31 March 2026	31 March 2026
MCompt, Master of Business Administration (MBA) and Master of Business Leadership (MBL) qualifications * All GSBL students with a 7-series student number should contact the Graduate School of Business Leadership for assistance with re-registration: www.unisa.ac.za/sbl	7 January 2026	21 February 2026	21 February 2026

All master's and doctoral qualifications are structured over a defined period. Refer to sections 4.14 and 4.15 in the Procedures for master’s and doctoral degrees.

Coursework master's degree: A maximum of three years with an option to apply for one additional year.
Research master's degree: A maximum of three years with an option to apply for one additional year.
Doctoral degree: A maximum of six years with an option to apply for one additional year.

Both you and your supervisor are responsible for ensuring that you complete your studies within the approved duration for your qualification.

Unisa has identified the following 10 Catalytic Niche Areas (CNAs) to be operationalised within the colleges:

If you are interested in any of these areas, please discuss it with your supervisor to incorporate one or more of the CNAs into your studies.

Please click on the modules below to see further information (eg semester/year module, NQF level)