会计和簿记四级证书反映了会计行业工人的工作角色，包括BAS代理和合同簿记员，以及为各个行业的组织执行簿记任务的那些雇员。它包括准备和提交业务和分期付款活动表，以及就活动表述向纳税人提供建议或与专员打交道。担任这些职务的人运用理论和专业知识和技能自主工作，并在完成例行和非例行活动时行使判断力。
Certificate IV in Accounting and Bookkeeping reflects the job roles of workers in the accounting industry, including BAS Agents and contract bookkeepers, and of those employees performing bookkeeping tasks for organisations in a range of industries. It includes preparing and lodging business and instalment 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 judgement in completing routine and non-routine activities.