Elements and Performance Criteria

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.


accountant

business owners

managers

tax agent


Australian Accounting Standards

Business Activity Statement (BAS) requirements

industry body requirements including professional development requirements

insurance requirements, including public liability and professional indemnity

Privacy Act

Taxation Act

Trade Practices Act


Australian Taxation Office (ATO) reports

commercial software packages

industry journals

materials available from industry bodies

software packages available from the ATO


instructions

flow charts

forms

policy documents

procedures


business owners

self

subcontractors

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.
Critical aspects for assessment and evidence required to demonstrate competency in this unit

Evidence of the following is essential:

knowledge of relevant legislative requirements
communication and liaison skills in relation to liaising with a variety of other professionals
ability to research and identify policy and procedural material
ability to write and compile manuals covering a variety of policy and procedural issues
knowledge of quality assurance practices and procedures

Context of and specific resources for assessment

Assessment must ensure:

access to relevant IT systems and databases.

Method of assessment

A range of assessment methods should be used t assess practical skills and knowledge. The following examples are appropriate for this unit:

mock interviews to assess the individual's ability to develop a rapport with others
preparation of mock documentation related to policies and procedures
oral and/or written questioning of knowledge and skills
people with disabilities may use assistive technologies to demonstrate interview skills and /or receive and respond to oral and or written questioning.

Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example:

FNSBKPG403A Establish and maintain an accrual accounting system
FNSBKPG404A Carry out business activity and instalment statement activity tasks