Qualification Outline
22/07/2026 5:12 AM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Certificate IV in Bookkeeping
Certificate IV in Bookkeeping
FNS40211
D706
Replaced
Replaced
National Endorsed, State Implementation and Classification
Releases
| Release Version | Release Date | TGA Status | DTWD Status |
|---|---|---|---|
| 3.00 | 18/07/2013 | Current | Approved |
Description
This qualification is designed to reflect the job roles of contract bookkeepers and employees performing bookkeeping tasks for organisations in a range of industries.
A Business Activity Statement (BAS) service is a tax agent service that includes, but is not limited to, the following:
preparing or lodging an approved form about a taxpayer’s liabilities, obligations or entitlements under a BAS provision;
giving a taxpayer advice about a BAS provision that the taxpayer can reasonably be expected to rely upon to satisfy their taxation obligations; or
dealing with the Commissioner on behalf of a taxpayer in relation to a BAS provision.
Persons providing a BAS service must be registered by the Tax Practitioner’s Board and this qualification is currently cited as meeting the educational requirements for registration. Other conditions apply including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the Board as this is regularly reviewed.
Schedule
Packaging Rules
13 units must be achieved:9 core units
plus 4 elective units
The 4 elective units may be selected from the elective units listed below, any endorsed Training Package or accredited course.
Elective units may be selected from a Certificate IV or Diploma qualification; 2 elective units may be selected from a Certificate III qualification.
Elective units must be relevant to the work outcome, local industry requirements and the qualification level.
Core units of competency:
FNSBKG401A Develop and implement policies and procedures relevant to bookkeeping activities
FNSBKG402A Establish and maintain a cash accounting system
FNSBKG403A Establish and maintain an accrual accounting system
FNSBKG404A Carry out business activity and instalment activity statement tasks
FNSBKG405A Establish and maintain a payroll system
FNSINC401A Apply principles of professional practice to work in the financial services industry
BSBFIA401A Prepare financial reports
BSBITU306A Design and produce business documents
BSBOHS201A Participate in OHS processes
Elective units of competency:
FNSACC302A Administer subsidiary accounts and ledgers
FNSACC303A Perform financial calculations
FNSACC404A Prepare financial statements for non-reporting entities
FNSACC405A Maintain inventory records
FNSACC406A Set up and operate a computerised accounting system
BSBCUS301B Deliver and monitor a service to customers
BSBCUS403B Implement customer service standards
BSBFRA301B Work within a franchise
BSBFRA403B Manage relationship with franchisor
BSBITU402A Develop and use complex spreadsheets
BSBSMB405B Monitor and manage small business operations
BSBWOR501B Manage personal work priorities and professional development
BSBWRT301A Write simple documents
NOTE The workplace context for this qualification should guide the selection of elective units. Examples of appropriate units in the elective bank that may suit particular work contexts include:
(Contract Bookkeeper)
BSBCUS301B Deliver and monitor a service to customers
BSBCUS403B Implement customer service standards
(Small Bookkeeping Business Owner)
BSBSMB405B Monitor and manage small business operations
BSBWOR501B Manage personal work priorities and professional development
(Permanent Paid Bookkeeper - working for an enterprise)
BSBCUS403B Implement customer service standards
BSBWOR501B Manage personal work priorities and professional development
(Franchise Bookkeeper)
BSBFRA301B Work within a franchise
BSBFRA403B Manage relationship with franchisor
1. Core Units
All nine (9) units must be completed
| State Code | National Code | Title | Hours | Type |
|---|---|---|---|---|
| D4168 | FNSINC401A | Apply principles of professional practice to work in the financial services industry | 20 | Unit of competency |
| D4072 | FNSBKG404A | Carry out business activity and instalment activity statement tasks | 40 | Unit of competency |
| D0789 | BSBITU306A | Design and produce business documents | 60 | Unit of competency |
| D4069 | FNSBKG401A | Develop and implement policies and procedures relevant to bookkeeping activities | 55 | Unit of competency |
| D4070 | FNSBKG402A | Establish and maintain a cash accounting system | 50 | Unit of competency |
| D4073 | FNSBKG405A | Establish and maintain a payroll system | 35 | Unit of competency |
| D4071 | FNSBKG403A | Establish and maintain an accrual accounting system | 50 | Unit of competency |
| D0887 | BSBOHS201A | Participate in OHS processes | 15 | Unit of competency |
| D0705 | BSBFIA401A | Prepare financial reports | 40 | Unit of competency |
2. Elective Units
Four (4) units may be selected from the elective units listed below.
Please refer to the packaging rules for the full details of available options.
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| S701 | FNS40210 | Certificate IV in Bookkeeping | Qualification |
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWB2 | FNS40215 | Certificate IV in Bookkeeping | Qualification |
No information
Entry Requirements
Not applicable.
Traineeships and Apprenticeships