Mathematics achievement has received much attention in recent years and results have been presented after examining results from different counties. This contribution deals with the implementation of new Mathematic promotion requirements in Namibia. The research was conducted in Shambyu circuit, Kavango region, within a selected combined public school situated fifteen kilometres from Rundu in the North-Eastern part of Kavango. Teachers and learners in Namibia have not performed well in the Southern and Eastern Africa Consortium for Monitoring Educational Quality (SACMEQ) projects, especially in Mathematics. The implementation of new promotion requirements was inevitable for improving achievement levels. The main aim of this study is to document the attitudes of teachers and learners towards the introduction of the new 2010 Mathematics promotion requirements. The complexity and the nature of attitudes are illustrated and some of the characteristics related to teaching and learning of Mathematics in the academic reform are presented. The researcher developed a conceptual framework to compare and contrast the theoretical positions on the topic. Attitude is defined from diverse perspectives, and relationships of attitudes pertaining to achievement to perform in Mathematics are argued. A qualitative case study was the preferred method of choice. The participants were sampled according to a non-probability purposive sampling strategy. Five teachers, six grade 7 and six grade 9 learners participated in the study. The participants were interviewed to gain insight into how they formulated their attitudes towards the implementation of the academic reform. Focus group interviews were captured though audio recordings. Patterns, themes and categories emerged from the data analysis, suggesting that teachers and learners demonstrate positive and negative attitudes which affect their stance towards the new promotion requirements.