This qualification reflects the job roles of workers in the accounting industry, including BAS Agents and contracts bookkeepers; and of those employees performing bookkeeping tasks for the organization in a range of industries. It includes preparing and lodging business and installment 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 judgment in completing routine and non-routine activities.