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NZQA registered unit standard 29018 version 1 Page 1 of 2 Title Prepare financial reports for companies and comply with ethical requirements Level 6 Credits Purpose 12 A person credited with this standard is able to prepare financial reports for companies and comply with ethical requirements, in accordance with the requirements of the entity. This unit standard has been developed primarily for assessment within programmes leading to the Accounting strand of the New Zealand Diploma in Business (with strands in Accounting, Administration and Technology, Leadership and Management, and Māori Business and Management) (Level 6) [Ref: 2460]. Classification Accounting > Accounting - Middle Level Available grade Achieved Explanatory notes The Special Purpose Framework for For-Profit Entities is available from http://www.nzica.com/Technical/Financial-reporting/NZICA-SPFR-framework-forSMEs.aspx. Outcomes and evidence requirements Outcome 1 Prepare financial reports for companies and comply with ethical requirements. Evidence requirements 1.1 Financial reports for companies, including accounting policies and notes, are prepared and presented in accordance with accounting standards or the Special Purpose Framework for For-Profit Entities. Range 1.2 general or special purpose reports. An accounting professional body’s Code of Ethics is modelled, and explained in terms of individual employee responsibility for professional practice. NZQA National Qualifications Services SSB Code 130301 New Zealand Qualifications Authority 2017 NZQA registered unit standard Planned review date 29018 version 1 Page 2 of 2 31 December 2020 Status information and last date for assessment for superseded versions Process Version Date Last Date for Assessment Registration 1 19 May 2016 N/A Consent and Moderation Requirements (CMR) reference 0113 This CMR can be accessed at http://www.nzqa.govt.nz/framework/search/index.do. Please note Providers must be granted consent to assess against standards (accredited) by NZQA, before they can report credits from assessment against unit standards or deliver courses of study leading to that assessment. Industry Training Organisations must be granted consent to assess against standards by NZQA before they can register credits from assessment against unit standards. Providers and Industry Training Organisations, which have been granted consent and which are assessing against unit standards must engage with the moderation system that applies to those standards. Requirements for consent to assess and an outline of the moderation system that applies to this standard are outlined in the Consent and Moderation Requirements (CMR). The CMR also includes useful information about special requirements for organisations wishing to develop education and training programmes, such as minimum qualifications for tutors and assessors, and special resource requirements. Comments on this unit standard Please contact NZQA National Qualifications Services [email protected] if you wish to suggest changes to the content of this unit standard. NZQA National Qualifications Services SSB Code 130301 New Zealand Qualifications Authority 2017