To become a registered BAS agent or Bookkeeper, or to renew your existing registration, you may need to satisfy education requirements, depending on the type of application you make.
Why become a BAS Agent or Bookkeeper?
- You are interested in a career as a bookkeeper working hours you choose
- You provide BAS Agent Services to clients for a fee and are required by law to become a BAS Agent
- You must be registered with the Tax Practitioners Board (TPB) if you provide tax agent services or BAS services for a fee or other reward.
Pathway to becoming a Bookkeeper
If you are thinking of becoming a Bookkeeper then you will generally follow the pathway below;
- Experience in Accounts or finance field
- You have worked in the industry for some time as an accounts payable/receivable or payroll type role
- You are looking for formal qualification as a Bookkeeper to advance your career
- You are considering working for yourself as a Bookkeeper and will be charging clients for this owrk as hourly or on a per job basis
What Course are available?
Applied Education courses meet the Education Requirements for BAS Agents for the Tax Practitioners Board.
If you are applying for the first time as a BAS agent, you may apply for registration using a standard application.
Standard Application Education Requirements
If you are seeking registration as a BAS agent under the standard application option, you must meet all of the standard BAS agent eligibility criteria, including the education requirements. Additional eligibility criteria, such as relevant experience and fit and proper person requirements must also be met as part of the standard application option.
There are two education options. You need to satisfy only one of these:
- awarded a Certificate IV in Financial Services (Bookkeeping) or (Accounting), and
- successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above certificate).
- awarded a higher award than a Certificate IV in the field of bookkeeping or accounting (for example, a Diploma, Advanced Diploma or Degree), and
- successfully completed a Board approved course in basic GST/BAS taxation principles (which may be included within the above award).
Board Approved Course in Basic GST/BAS Taxation Principles
New applications and renewals made from 1 March 2012.
The following units from the Certificate IV Financial Services (Bookkeeping) and (Accounting) together have been approved by the Board as an approved course in basis GST/BAS taxation principles:
- FNSBKG404 Carry out business activity and instalment activity statement tasks
- FNSBKG405 Establish and maintain a payroll system.
TPB will also accept previous versions of these units so long as the individual can demonstrate knowledge of the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct.
If you have successfully completed another course, which you believe should be accepted as a Board approved course in basic GST/BAS taxation principles, then you should include a submission with your application, detailing course content and assessment requirements.
Recognised Prior Learning
TPB accept qualifications that have been obtained through a process of recognition of prior learning (RPL).
Where part, or all, of your GST/BAS course qualification has been gained through a process of RPL, TPB will accept this qualification only if it satisfies our RPL requirements set out in paragraphs 29 to 34 in TPB(I) 04/2011: BAS agent educational qualification requirements.
To demonstrate RPL that meets our requirements, you must obtain a statement of assurance or similar documentation from the course provider to verify that the prior learning has been formally and independently assessed in accordance with the Boards’s requirements.
The assessment must test the elements of the units comprising the course and establish that you have achieved the learning outcomes of the actual course.
Exemption From RPL Requirements
If the GST/BAS course qualification was gained before 1 October 2010, then TPB will generally accept the qualification gained though RPL even if it does not meet their RPL requirements.
Applied Education is accredited to deliver these courses
- BAS agent educational qualification requirements – TPB Information sheet TPB(I) 04/2011
- Educational requirements for tax agents and BAS agents – the mix and match approach to Board approved courses – TPB Information sheet TPB(I) 06/2011
- Do you meet the qualification and experience requirements to be registered as an individual BAS agent?
Professional Membership Included to Institute of Certified Bookkeepers and Institute of Public Accountants
- Student Membership to ICB
- Student Membership to Institute of Public Accountants