This qualification reflects the occupation functions of workers in the accounting industry, for example BAS Agents and contract bookkeepers; rather than these employees performing bookkeeping tasks for businesses in a range of businesses. It includes preparing and lodging business and instalment activity statements, and providing advice or dealing with the Commissioner with respect to a citizen in relation to actions statements. Individuals in these roles employ theoretical and specialist knowledge and skills to work autonomously, and exercise decision in completing routine and non-routine activities.Licensing/Regulatory InformationWork works in the occupational areas where this qualification might be properly used are susceptible to regulatory conditions. Consult with the FNS Financial Services Training Package Companion Volume Implementation Guide or the relevant ruler for particular help with requirements.Persons offering a business activity statement (BAS) service for a fee or other reward must be filed by the Tax Practitioners Board (TPB) and also this qualification is currently cited as meeting with the TPB education requirements for registration. Other conditions apply, for example a designated amount of experience. Persons seeking BAS agent registration should check current registration conditions with the TPB, as registration requirements are evaluated regularly.