Education Requirements for BAS Agents

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 where you can work the hours you choose
- You currently provide BAS agent services to clients for a fee, and are required by law to register as 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

WORK/LIFE BALANCE

You're looking for a career with flexible working hours and the ability to work for yourself

FINANCE EXPERIENCE/ENJOYMENT

You have prior accounts experience having worked in the industry, or an interest in accounting/bookkeeping

FORMAL RECOGNITION DESIRED

You're looking for formal qualification as a bookkeeper to advance your career, or to satisfy TPB requirements

COMPLETION OF STUDIES

You are awarded a Certificate IV in Accounting and Bookkeeping or relevant BAS agent qualification

What courses are available?

Applied Education offers the following courses which meet the education requirements for BAS agents for the Tax Practitioners Board:

FNS40217 Certificate IV in Accounting and Bookkeeping
BAS Agent Skill Set Course

Requirements for BAS agent registration

If you are applying to register as a BAS agent for the first time, you'll need to meet the TPB's requirements for registration, including the qualification requirements. Additional requirements such as relevant experience and being a fit and proper person must also be met as part of your application.

Qualification Requirements

There are two accounting qualification requirements for BAS agent registration:

Primary qualification

You need to have a primary academic qualification in bookkeeping or accounting that is Certificate IV level or higher, issued from a registered training organisation. For example, a Certificate IV in Accounting and Bookkeeping.

GST/BAS course

You need to have also completed a Board-approved course in basic GST/BAS taxation principles (this may be included in your primary qualification)

Board-approved course in basic GST/BAS taxation principles

The following units from the Certificate IV in Accounting and Bookkeeping together have been approved by the Board as an approved course in basic GST/BAS taxation principles:

FNSTPB401 Complete business activity and instalment activity statements
FNSTPB402 Establish and maintain payroll systems

The TPB will also accept previous versions of these units, providing the individual can demonstrate knowledge of the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct.

Recognition of Prior Learning (RPL)

Where part, or all, of your GST/BAS course qualification has been obtained through a process of RPL, the TPB will accept this providing it satisfies their RPL requirements. You must provide a statement of assurance or similar from the course provider to confirm that the RPL has been formally and independently assessed in accordance with the Board's requirements.

Further information

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