Qualification Outline

Date retreived
22/07/2026 1:39 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

Qualification
National Code:
FNS40217
State Code:
BDQ3
TGA Status:
Replaced
DTWD Status:
Replaced
National Endorsed, State Implementation and Classification
Field of Education
0801 - Accounting
Original TGA Release Date
13/02/2018
Approved Date
09/05/2018
Stream of Study
VET Act Classifier
B
Nominal Hours
605
Duration
2 Semesters
Current Release Number
1.00
Current Release Date
13/02/2018
VET Act Conditions
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.

State Code National Code Title Hours Type
AUM29 BSBCUS301 Deliver and monitor a service to customers 40 Unit of competency
AUJ88 BSBITU306 Design and produce business documents 60 Unit of competency
AUH20 BSBITU402 Develop and use complex spreadsheets 60 Unit of competency
AUL08 BSBSMB401 Establish legal and risk management requirements of small business 40 Unit of competency
AUQ26 FNSACM401 Evaluate and authorise payment requests 10 Unit of competency
AUL59 BSBCUS403 Implement customer service standards 30 Unit of competency
BBI04 FNSPAY504 Interpret and apply knowledge of industrial regulations relevant to payroll 50 Unit of competency
BBH95 FNSPAY505 Interpret and apply knowledge of taxation systems relevant to payroll 35 Unit of competency
AUQ10 FNSACC405 Maintain inventory records 30 Unit of competency
BBH99 FNSACC413 Make decisions in a legal context 60 Unit of competency
AUK69 BSBWOR501 Manage personal work priorities and professional development 50 Unit of competency
AUH72 BSBSMB405 Monitor and manage small business operations 50 Unit of competency
BBI01 FNSACC313 Perform financial calculations 30 Unit of competency
AUH17 BSBSMB402 Plan small business finances 50 Unit of competency
AUS37 FNSORG506 Prepare financial forecasts and projections 60 Unit of competency
AUS46 FNSORG505 Prepare financial reports to meet statutory requirements 50 Unit of competency
BBH71 FNSACC414 Prepare financial statements for non-reporting entities 70 Unit of competency
BBH83 FNSACC412 Prepare operational budgets 40 Unit of competency
BBI08 FNSACC411 Process business tax requirements 50 Unit of competency
BBH72 FNSPAY503 Process complex employee terminations in payroll 35 Unit of competency
BBH74 FNSPAY501 Process salary packaging arrangements and additional allowances in payroll 50 Unit of competency
BBH85 FNSPAY502 Process superannuation payments in payroll 25 Unit of competency
AUQ07 FNSACC407 Produce job costing information 40 Unit of competency
AUI96 BSBWRT301 Write simple documents 30 Unit of competency
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
(TR10900) ACCOUNTING (LEVEL 4) Traineeship

(TR10920) BOOKKEEPING (LEVEL 4) Traineeship