Qualification Outline
22/07/2026 8:28 AM AWST
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Certificate IV in Bookkeeping
Certificate IV in Bookkeeping
FNS40215
AWB2
Replaced
Replaced
National Endorsed, State Implementation and Classification
Releases
| Release Version | Release Date | TGA Status | DTWD Status |
|---|---|---|---|
| 2.00 | 22/04/2015 | Current | Approved |
| 1.00 | 25/03/2015 | Replaced | 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. It includes the preparation and lodgement of business and instalment activity statement tasks and the provision of advice or dealing with the Commissioner on behalf of a taxpayer in relation to the activity statements. Individuals in these roles apply theoretical and specialist knowledge and skills to work autonomously and exercise judgement in completing routine and non-routine activities.
Licensing/Regulatory Information
Work functions in the occupational areas where this qualification may be used are subject to regulatory requirements. Refer to the FNS Implementation Guide Companion Volume or the relevant regulator for specific guidance on requirements.
Persons providing a business activity statement (BAS) service must be registered by the Tax Practitioners 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 reviewed regularly.
Schedule
Packaging Rules
Total number of units = thirteen (13)- six (6) core units plus
- seven (7) elective units
The elective units consist of:
two (2) units from Group A or Group B
Of the remaining five (5) units:
- up to two (2) may be from Group A or Group B
- up to five (5) may be from Group C
- up to two (2) may be from a Certificate III, Certificate IV or Diploma in any currently endorsed training package or accredited course.
The elective units chosen must be relevant to the work outcome and meet local industry needs.
1. Core Units
All six (6) units must be completed.
| State Code | National Code | Title | Hours | Type |
|---|---|---|---|---|
| AUR82 | FNSINC401 | Apply principles of professional practice to work in the financial services industry | 20 | Unit of competency |
| AUQ58 | FNSBKG404 | Carry out business activity and instalment activity statement tasks | 40 | Unit of competency |
| AUJ88 | BSBITU306 | Design and produce business documents | 60 | Unit of competency |
| AUQ50 | FNSBKG401 | Develop and implement policies and procedures relevant to bookkeeping activities | 55 | Unit of competency |
| AUQ71 | FNSBKG405 | Establish and maintain a payroll system | 35 | Unit of competency |
| AUK70 | BSBFIA401 | Prepare financial reports | 40 | Unit of competency |
2. Group A Elective Units
At least two units must be chosen from Group A or B.
Please refer to the packaging rules for the full details of available options.
| State Code | National Code | Title | Hours | Type |
|---|---|---|---|---|
| AUQ54 | FNSBKG402 | Establish and maintain a cash accounting system | 50 | Unit of competency |
| AUQ53 | FNSBKG403 | Establish and maintain an accrual accounting system | 50 | Unit of competency |
3. Group B Elective Units
At least two units must be chosen from Group A or B.
Please refer to the packaging rules for the full details of available options.
| State Code | National Code | Title | Hours | Type |
|---|---|---|---|---|
| AUQ09 | FNSACC302 | Administer subsidiary accounts and ledgers | 40 | Unit of competency |
| AUQ00 | FNSACC301 | Process financial transactions and extract interim reports | 60 | Unit of competency |
4. Group C Elective Units
Up to five (5) units may be chosen from Group C.
Please refer to the packaging rules for the full details of available options.
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| D706 | FNS40211 | Certificate IV in Bookkeeping | Qualification |
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| BDQ3 | FNS40217 | Certificate IV in Accounting and Bookkeeping | Qualification |
No information
Entry Requirements
Nil
Traineeships and Apprenticeships