Qualification Outline
22/07/2026 5:16 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 Accounting and Bookkeeping
Certificate IV in Accounting and Bookkeeping
FNS40217
BDQ3
Replaced
Replaced
National Endorsed, State Implementation and Classification
Releases
| Release Version | Release Date | TGA Status | DTWD Status |
|---|---|---|---|
| 1.00 | 13/02/2018 | Current | Transition (Replaced) |
Description
This qualification reflects the job roles of workers in the accounting industry, including BAS Agents and contract bookkeepers; and of those employees performing bookkeeping tasks for organisations in a range of industries. It includes preparing and lodging business and instalment activity statements, and providing advice or dealing with the Commissioner on behalf of a taxpayer in relation to 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 Financial Services Training Package Companion Volume Implementation Guide or the relevant regulator for specific guidance on requirements.
Persons providing a business activity statement (BAS) service for a fee or other reward must be registered by the Tax Practitioners Board (TPB) and this qualification is currently cited as meeting the TPB education requirements for registration. Other conditions apply, including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the TPB, as registration requirements are reviewed regularly.
Schedule
Packaging Rules
Total number of units of competency = thirteen (13)- eight (8) core units plus
- five (5) elective units
The elective units must be relevant to the work environment and the qualification, maintain the integrity of the AQF alignment, and contribute to a valid industry-supported vocational outcome, and are to be chosen as follows:
- all five (5) units may be chosen from the elective units listed below
- up to two (2) units may be from a Certificate III, Certificate IV or Diploma in any currently endorsed training package or accredited course, provided they do not duplicate the outcome of another unit chosen for the qualification.
1. Core Units
All eight (8) units must be completed.
| State Code | National Code | Title | Hours | Type |
|---|---|---|---|---|
| BBH86 | FNSACC312 | Administer subsidiary accounts and ledgers | 40 | Unit of competency |
| BBH92 | FNSTPB401 | Complete business activity and instalment activity statements | 40 | Unit of competency |
| BBH76 | FNSTPB402 | Establish and maintain payroll systems | 35 | Unit of competency |
| AUH29 | BSBSMB412 | Introduce cloud computing into business operations | 45 | Unit of competency |
| AUK70 | BSBFIA401 | Prepare financial reports | 40 | Unit of competency |
| BBH91 | FNSACC311 | Process financial transactions and extract interim reports | 60 | Unit of competency |
| BBH68 | FNSACC416 | Set up and operate a computerised accounting system | 70 | Unit of competency |
| BBH88 | FNSACC408 | Work effectively in the accounting and bookkeeping industry | 55 | Unit of competency |
2. Elective Units
All five (5) units may be chosen from the elective units listed.
Please refer to the packaging rules for the full details of available options.
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWF3 | FNS40615 | Certificate IV in Accounting | Qualification |
| AWB2 | FNS40215 | Certificate IV in Bookkeeping | Qualification |
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| BHU1 | FNS40222 | Certificate IV in Accounting and Bookkeeping | Qualification |
No information
Entry Requirements
Nil.
Traineeships and Apprenticeships