Level 3

AS91404: Demonstrate understanding of accounting concepts for a New Zealand reporting entity.
AS91405: Demonstrate understanding of accounting for partnerships.
AS91406: Demonstrate understanding of company financial statement preparation.
AS91407: Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity.
AS91408: Demonstrate understanding of management accounting to inform decision-making.
AS91409: Demonstrate understanding of a job cost subsystem for an entity.