FNS40217 Certificate IV in Accounting and Bookkeeping

Qualification 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.

Total units of competency

To achieve this qualification, competency must be demonstrated in: 13 units of competency: 8 Core units and 5 Elective units.

Occupational titles may include:

Key career opportunities include:

• BAS agent
• Bookkeeper
• Bookkeeping and small practice accounting
• Assistant accountant
• Accounts officer/clerk
• Payroll officer/clerk
• Accounts receivable credit/controller
• Accountant
• Financial controller (small to medium businesses)
• Taxation officer
• Treasury officer
• Procurement officer
• Analyst (with financial reporting focus)

Course fee


Entry Requirements

There are no entry requirements for this qualification.

Course Duration

12 months


This course holds National Accreditation under the Australian Qualification
Framework (AQF).

Career Pathway

The further study pathways available to students who undertake this course include: FNS50217 Diploma of Accounting.


Student can have reassessments of NYC (Not Yet Competent) at no charge.


This course includes written projects/assignments, as well as observation of practical tasks. Group tasks or assignments may occur as a type of assessment.