SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Prepare and analyse municipal financial reports 
SAQA US ID UNIT STANDARD TITLE
116363  Prepare and analyse municipal financial reports 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 6  Level TBA: Pre-2009 was L6  12 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 
2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is for all people involved in Financial Management in a municipality. People credited with this Unit Standard are able to:
  • Select, measure, recognise, classify, and report on financial information after taking into account relevant financial reporting standards, as well as legislative requirements.
  • Contribute to municipal financial reporting. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the Learners are competent in:
  • Communication at NQF Level 4
  • Mathematical Literacy at Level 4.
  • Accountancy at Level 4. 

  • UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Select measure, record, classify and report financial data in accordance with current financial reporting standards. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The background and purpose of a financial reporting standard is commented on in line with the principles of municipal financial reporting. 

    ASSESSMENT CRITERION 2 
    The components of the statement of financial position are defined, measured, classified and disclosed in accordance with acceptable local and international public sector accounting standards. 

    ASSESSMENT CRITERION 3 
    The components of the statement of financial performance are defined, measured, classified, and disclosed in accordance with internationally accepted publics sector accounting procedures. 

    ASSESSMENT CRITERION 4 
    The concepts of the different types of capital maintenance are applied in line with generally recognised accounting practice. 

    SPECIFIC OUTCOME 2 
    Prepare and comment on financial reports for different forms of municipal entities. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Consequential differences in the reporting of equity of municipal entities is recognised in the preparation of consolidated financial statements. 

    SPECIFIC OUTCOME 3 
    Apply and comment on statements of generally recognised accounting practice. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The concepts of the different types of capital maintenance are applied in line with international public sector accounting standards. 

    ASSESSMENT CRITERION 2 
    The appropriate method of current value accounting is used in preparation and presentation of supplementary financial statements in line with international public sector accounting standards. 

    SPECIFIC OUTCOME 4 
    Analyse and interpret financial statements for stakeholders. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Ratios relevant to the determination of liquidity, profitability, activity and long-term solvency are calculated and advised on from a set of financial statement. 

    ASSESSMENT CRITERION 2 
    Different users of municipal financial statements are identified and their information needs presented and explained to inform financial reporting system. 

    ASSESSMENT CRITERION 3 
    Limitations of published financial information are recognised with reference to improving operating capability of a municipality. 

    ASSESSMENT CRITERION 4 
    Results of an analysis of profitability and solvency risks are interpreted in the assessment of financial health of a municipality. 

    ASSESSMENT CRITERION 5 
    Multivariate financial analysis are carried out and communicated to appropriate users of municipal financial statements. 

    ASSESSMENT CRITERION 6 
    Ratios relevant to the determination of liquidity, profitability, activity and long-term solvency are calculated and advised on from a set of financial statement. 

    ASSESSMENT CRITERION 7 
    The financial performance report is prepared to enable an analysis of the overall financial state of a municipality within the framework of financial reporting. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Nature of accounting data
  • Objectives of financial reporting
  • Different bases of measurement
  • International public sector accounting standards
  • National Treasury regulations
  • Municipal finance management legislation 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes, e.g. by implement effective risk management and accounting practices. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation or community, e.g. through assuring that al roles players are committed to meeting the required reporting standards. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively, e.g. through the demonstration of ethical and moral principles in all reporting processes. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information, e.g. through assuring accuracy in all reporting documents. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and / or language skills in the modes of oral and/or written persuasion, e.g. through contributing to discussions on ways of minimizing risks and improving financial reporting procedures. 

    UNIT STANDARD CCFO SCIENCE 
    Use Science and technology effectively and critically, showing responsibility to the environment and health of others, e.g. use appropriate computer software for mathematical computation, planning, data capturing and document storage purposes. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation, e.g. in keeping in mind that best practice financial reporting effects the financial sustainability of not only the municipality but the country as a whole. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities, e.g. acting as custodian of ethical behaviour and maintaining a high level of commitment to providing effective reporting procedures. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  48965   Certificate: Municipal Financial Management  Level 6  Level TBA: Pre-2009 was L6  Passed the End Date -
    Status was "Reregistered" 
    2023-06-30  LG SETA 
    Elective  67467   National Certificate: Municipal Governance  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered" 
    2023-06-30  As per Learning Programmes recorded against this Qual 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
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    2. A.S.A.P Training And Consulting 
    3. Aba Sebenzi 
    4. Abanguni College of South Africa 
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    6. Abvaho Phanda Group 
    7. Accolades Business Services 
    8. Active Transformation Professional Services (Atps) 
    9. Adamas Solutions 
    10. Adcca 
    11. Africa Corporate Training Institute And Hr Consulting 
    12. Africa Institute For Public Administration 
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    15. African Resources And Financial Training 
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    72. C-Sonke Trading Cc 
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    81. Careers IT (Pty) Ltd 
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    84. Central Business Academy 
    85. Central University of Technology, Free State 
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    87. Chartered Institute Of Safety Management 
    88. Chas Institute Of Development 
    89. Chippa Training Academy (Pty) Ltd 
    90. Chuze Investment 
    91. Clean Heat Academy (Pty) Ltd 
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    110. Dean Institute Of Learning (Pty) Ltd 
    111. Deloitte & Touche 
    112. Dependable Consulting (Pty) 
    113. Development Bank Of Southern Africa (Dbsa) 
    114. Devhula Financial Services (Pty) (Ltd) 
    115. Dgk Advisory 
    116. Dijama Training Academy 
    117. DITEBOGO CONSULTANCY CC 
    118. Ditira Human Capital 
    119. Divhani Environmental And Engineering Solutions 
    120. DM Management & Consulting 
    121. Dr. J.L.D Institute For Humanities And Development Praxis 
    122. Eagle Greek Inverstment T/A Mollo Consulting 
    123. Eastern Rose Enterprise 
    124. Edequette Training Institute 
    125. Edtisa Education And Development Training Institute Of South Africa 
    126. Edusource (Pty) Ltd 
    127. Eduversity Pty Ltd 
    128. Efficient Leaders Pty Ltd 
    129. Elvis Koena Consulting (Pty) Ltd 
    130. Emzed Academy 
    131. Equilibruim Skills Development And Research Pty Ltd 
    132. Erf 340 Holdings 
    133. Escon 
    134. Eskilz College (Pty) Ltd 
    135. Etamic Pty Ltd 
    136. Ethembeni Multi Service Enterprise (Pty) Ltd 
    137. Eukon Engineering And Projects 
    138. Everest Leadership cc t/a EL International 
    139. Excellent Minds Institute (Pty) Ltd 
    140. Execuprime Business College (Pty) Ltd 
    141. Extribyte (Pty) Ltd 
    142. Falcon Business Institute (Pty) Ltd 
    143. Faranang Marketing 
    144. Favest Advisory (Pty) Ltd 
    145. Frugatrax Consultants 
    146. FUTURE DISCOVERY TRAINING ACADEMY 
    147. Galkina Investments (Pty) Ltd T/A Belgravia Institute 
    148. Gatyana Training Academy (Pty) Ltd 
    149. Giamanje Tvet College 
    150. Giant Alive Group 
    151. Giggs Creations 
    152. Glere Skills And Consultants 
    153. Glo Leb Training & Development 
    154. Global Care Trading 100 CC 
    155. Gns Training Consultants 
    156. GOBELA CONSULTING 
    157. Goitseone Trading And Projects Pty Ltd 
    158. Golden Rewards 2192 Cc 
    159. Gomolemo'S Consultant (Pty) Ltd 
    160. Growth Management Consulting 
    161. Gwebu Super Group (Pty) Ltd 
    162. Hamonate Consulting 
    163. Hanyeleni Business Enterprise 
    164. HDPSA 
    165. Heartbeats Consulting Services 
    166. Heavenly Button Trading Cc 
    167. Higher Grade Solutions 
    168. Hlaniki Investment Holdings 
    169. HLOGIRATI (PTY) LTD 
    170. Hlombe And Associates 
    171. Hs Global Skills Business Solutions 
    172. Htb Consulting 
    173. Hym Consulting 
    174. I'Vee Africa Group (Pty) Ltd 
    175. Igkm Management Services (Pty) Ltd 
    176. Ikhambi Outsourced Cfo 
    177. Ikhaya Training And Consulting 
    178. Ikhwezi Traning Institute (PTY) LTD 
    179. Iklwa Contractors 
    180. Ilinge Labantu Debt Solution 
    181. Iliso Investment holdings (Pty) Ltd 
    182. Ilitha Lelizwe Consulting 
    183. Imani 
    184. Imperial City Campus (Pty) Ltd 
    185. Inafrica General Trading Pty Ltd 
    186. Indigo Institute 
    187. Indonsa Training 
    188. Injulabqopho (Pty) Ltd 
    189. Inkazimulo Trading 
    190. Inkcubeko Yakwantu Trading 
    191. Inkonyane Yamaswazi Projects 
    192. Innercity Training Institute (Pty) Ltd 
    193. Innovative Technology Design 
    194. Inqaba Yokulinda Youth Organisation 
    195. Inside Out Group 
    196. Instant Corporate Suppliers 
    197. Institute For Performance Management 
    198. Institute Of Public Affairs And Governance Pty (Ltd) 
    199. Intergritas Consulting Services 
    200. Inzalo Enterprise Management Systems (Pty) Ltd 
    201. Isiphephelo Consultants 
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    203. Iyana Property Management 
    204. Jabukile Consultancy 
    205. Jbm Consulting Pty Ltd 
    206. Jeppe College of Commerce and Computer Studies 
    207. Jet Energy South Africa 
    208. Jikiza Phumbele Management Consultants 
    209. Jit Projects 
    210. Jnuto Trading And Projects 
    211. Jobafrik Consulting 
    212. Jojo Training Institute 
    213. Josmap Training Institute 
    214. Joyride Trading 15 
    215. K Boneng Consulting Services 
    216. K Shabangu Fet College 
    217. K-Leng Touch, Events And Skills Development 
    218. Kadimo Consulting Cc. 
    219. Kagisho Business Concepts (Pty) Ltd 
    220. Kalideen Investment T/A Kalvest 
    221. KALIDEEN MANAGEMENT SERVICES 
    222. Kamanga Skills Projects 
    223. Keetileafrika Training Institute 
    224. Keletshepile Trading Enterprise 
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    229. Keydimensions Risk Solutions 
    230. KG Business Development 
    231. Kgakishe Trading And Projects (Pty) Ltd 
    232. Kgang-Kgolo Consulting 
    233. Kgotla Trading Enterprise 
    234. Khabolwazi Pty Ltd 
    235. Khanyisela Consulting 
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    237. Khehli Institute 
    238. KHOSITHI TRAINING 
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    250. Lathithaa Consulting Services 
    251. Lekoko Consulting (Pty) Ltd 
    252. Lelethu Training (Pty) Ltd 
    253. Lemao Enterprise 
    254. LEMARK TRAINING & DEVELOPMENT 
    255. Leronsa Trading Enterprise 
    256. Less Aid More Trade Pty Ltd 
    257. Letlhokoa Management Services Cc 
    258. Letlotlo La Gae (Pty) Ltd 
    259. Lewerb Holdings (Pty) Ltd 
    260. Limsa Training Institute 
    261. Lionsden Africa Business Solutions 
    262. Lloyds And Macmillan Pty Ltd 
    263. Loago Business Consulting 
    264. Londimvelo Consultants 
    265. Lulona Consulting (Pty) Ltd 
    266. Lumiere Holdings 
    267. Luminous Coaching And Wellness 
    268. Lutsha Empowerment Sa 
    269. Lwakhula Ulwazi Consulting 
    270. M.I.C. Training And Development 
    271. Mabuya Amahle Trading 
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    273. Magumzane Traiding Cc 
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    277. Maikarabelo Business Enterprise 
    278. Maile Consulting 
    279. Makaota Training Consultants 
    280. Makavila Suppliers Cc. 
    281. Makhuba Development Projects CC 
    282. Makhuva Consulting 
    283. Mamuhle Academy 
    284. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    285. MANCOSA Pty (Ltd) 
    286. Manzolwandle Holdings 
    287. Maono Tai Consulting And Training 
    288. Marcado Human Resources Strategies 
    289. Marematlou Training Institute 
    290. Maritime Business Institute 
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    292. Masegare Business School (Pty) Ltd 
    293. Masemase Consultancy Cc. 
    294. Mashmp Holdings 
    295. MASM Trading Enterprise (Pty) Ltd 
    296. Masnas 
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    298. Matepe Investments (Pty) Ltd 
    299. Mathaveiya Skills Enhancement 
    300. Matibidi Raphela Investments (Pty) Ltd 
    301. Matsila Holdings 
    302. MAXIMUM DEVELOPMENT INSTITUTE 
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    304. MBUSO MANAGEMENT SOLUTIONS 
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    310. Mgwezane Training And Events Management Cc. 
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    312. Miczo'S Enterprise 
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    316. Mimoisa Business Solutions Cc 
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    344. Muhangwene Development Enterprise 
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    347. Murusu Mining Resources 
    348. Naledi Holding 
    349. Nalengmokoni Investors (Pty) Ltd 
    350. National Versatile Training Institute 
    351. Nbmp Trading Enterprise 
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    353. Ndashe And Associates 
    354. Ndotha General Trading 
    355. Ndwandwe Consultants 
    356. Nebsa Management Services Cc 
    357. Nedtex73 
    358. Nelson Mandela University 
    359. Nemalale Eagles Consultancy Cc 
    360. Nettcon Sa 
    361. Ngm Skills Transfer 
    362. Ngwadhla General Trading (Pty) Ltd 
    363. Nhlanzi Investments 
    364. Nj & L Trading Enterprise Cc. 
    365. Njenje Resources(Pty)Ltd 
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    367. Nmbp Trading Enterprise 
    368. NOMAKU TRADERS CC 
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    371. Norkem Leadership Development Institute (Pty) Ltd 
    372. Nqowethu Trading 
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    387. Panafrican Supply Chain Academy 
    388. Pandelani Investment Holdings (Pty) Ltd. 
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    398. Petra Institute of Development 
    399. Peuneo Training (Pty) Ltd 
    400. Pfim Trading (Pty) Ltd 
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    407. PLATINUM ELECTRICAL(PTY) LTD 
    408. PM SPECIALIZED TRAINING SERVICES 
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    415. Primeserv Corporate Solutions (Pty) Ltd 
    416. Princetop Corporative Training (Pty) Ltd 
    417. Pro-Active Assessment and RPL College (Pty) Ltd 
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    456. Sebenzisanane Human Capital 
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    459. SEVEN ARROWS PROTECTION ALLIANCE CC 
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    462. Sifuna Consulting Cc 
    463. Silalele Skills Academy (Pty) Ltd 
    464. Simphamahle Holdings (Pty) Ltd 
    465. Sisodwa Investment Enterprise 
    466. Siya-Mlandela Trading Enterprise 
    467. SIYAKHULA TRUST 
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    469. Siza Nesu Training And Consultants 
    470. Sizampiloenhle Trading And Projects (Pty) Ltd 
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    479. Sonani Skills 
    480. Sonani Training and Communication (Pty) Ltd 
    481. Soni Investment 
    482. Sourceworx 
    483. South African Corporate Training Association 
    484. Southern African Institute Of Public Administration 
    485. SOUTHERN AFRICAN YOUTH MOVEMENT 
    486. Southern Seas Institute Pty Ltd 
    487. Spears Business and Life Coach Consulting 
    488. Spectra Skills Development 
    489. Spectrium 
    490. St Kings Institute Of Technology And Business Studies 
    491. STARPLEX 408 CC 
    492. Stellenbosch University 
    493. Step Ahead Academy (Pty) Ltd 
    494. Stg Consulting Enterprise 
    495. Straightmap (Pty) Ltd 
    496. Summat Training Institute 
    497. Swaranang Management Consulting Cc 
    498. Taalnet & It Consultation Cc 
    499. Tachfin Holdings 
    500. Talent Centre Training 
    501. Talent Emporium Academy (PTY) Ltd 
    502. Talent Sculpture 
    503. Tanosa Trading CC 
    504. Tasc Business Consulting And Training 
    505. The Crimson Co Cc. 
    506. The Manto Group 
    507. The National School of Government 
    508. Thembeni Skills Development Trading And Projects 
    509. Thinking Mind Trading 
    510. Thobologo Training And Education Group 
    511. Thopasefoka Consulting Pty Ltd 
    512. Three Steps Trading 
    513. Thubelihle Graduate Institute 
    514. Thuto Ya Setshaba Training Services (Pty) Ltd 
    515. Thuto-Boswa Education And Training Solution 
    516. Timnet Management Consulting 
    517. Tinissa Trading 29 PTY Ltd 
    518. Tinotel Communications 
    519. Tipp Focus Training For Leadership 
    520. Tippinggate Business Solutions (Pty) Ltd 
    521. Tirisano Ya Bakwena Consultant 
    522. Tjo Projects And Trading 
    523. Tlhalefang Holdings 
    524. Tloumogale Business Development & Consulting 
    525. Tne Advisory Servises 
    526. To the Throne Music Production 
    527. Tonex Management Solutions 
    528. Tradesman Consulting And Training Solutions 
    529. Training Consultant and SD College 
    530. Transafric Consulting Pty Ltd 
    531. Triads Management Services 
    532. Tsebo Kitso Trainings 
    533. Tsebong Training Centre 
    534. Tshepang Consulting & Project 
    535. Tshwane College of Commerce and Computer Studies 
    536. Tshwane Leadership & Management Academy (Tlma) 
    537. Tshwane Training Institute (Pty) Ltd. 
    538. Tsoelapele Consulting Pty Ltd 
    539. Tsoga Re Dire Holdings (Pty) Ltd 
    540. Tsogo-Tlhago Trading Enterprise 
    541. Tumpu Trading And Projects 
    542. Tuns Trading And Projects (Pty) Ltd 
    543. Twin Peak Technologies 
    544. TWINMARK STRATEGY AND MANAGEMENT CONSULTANTS 
    545. Ubuholi Bendabuko Capacity Building (Pty) Ltd 
    546. Ubuqhawe Consulting (Pty) Ltd 
    547. Ukhamba Quality Skills 
    548. Ukwakhile Projects (PTY) Ltd 
    549. Umqondo Business College 
    550. Unakho Business Solutions 
    551. University Of Business Excellence(Pty)Ltd 
    552. University of Fort Hare 
    553. University Of Intellectual Excellence (Pty)Ltd 
    554. University of Johannesburg 
    555. University of North West 
    556. University of Pretoria 
    557. Unlimited Potential Investments 
    558. Urithi Skills Development 
    559. Valinsight (Pty) Ltd 
    560. Value At Hand 
    561. Vantage Training 
    562. Venado Trading 
    563. Venus Maintenance And Supply Services 
    564. Verge (Pty) Ltd 
    565. VEZOKUHLE YOUTH DEVELOPMENT PROJECT 
    566. Vhutshilo Health And Training Organisation 
    567. Vibra Skills CC. 
    568. Vicmat Consultants 
    569. Victorious Training Institute 
    570. Viginet Digital Solutions 
    571. Vision Africa Training Institute 
    572. VSL General Trading 
    573. VUCA INSTITUTE OF LEADERSHIP DEVELOPMENT 
    574. Vumilia Africa Group 
    575. Vuselela FET College - Klerksdorp Campus 
    576. Vuyelwa Sl Trading And Projects (Pty) Ltd 
    577. Wag Consulting 
    578. WEINVEST INVESTMENT CC 
    579. Wits University 
    580. Wongintuthuko Projects 
    581. Workskills Training Solution 
    582. World Pace Development And Training Institute 
    583. World Wide Mice 
    584. Xharo Skills Transfer Pty (Ltd) 
    585. Ya Hina Management Consulting And Projects 
    586. Yamangcuse Consulting 
    587. Yaphi Consulting Services 
    588. Yovuyo (Pty) Ltd 
    589. Zag Consultants 
    590. Zambezi Accounting (Pty) Ltd 
    591. Zealot Business College 
    592. Zikhali Trading (Pty) Ltd 
    593. Ziya Investment Holdings Pty Ltd 
    594. Zmg Consulting 
    595. Zwavhudi Business School (Pty) Ltd 
    596. Zwelixoliletrading Enterprise 
    597. Zwide Ka- Langa Dynamics 



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