FNS40222 Certificate IV in Accounting and Bookkeeping
Gain the insights to the accounting world
This course provides the latest insights into the accounting processes required for a business. It prepares you for work as a payroll clerk or bookkeeper.
Some of the courses on the list can be done completely online. However some of the courses require a practical component which can't be done online, or some may be a mix of online and face-to-face learning. We’ll let you know what's required for your course. For a full list of online courses, please use the filters under the Refine course results menu.
Overview
Campus Albany | Bunbury | Busselton | Manjimup
When All year round | Semester 2, 2024 | Semester 1, 2025 | Semester 2, 2025
Study Mode Flexible | Full-Time | Online | Part-Time | Traineeship
When you complete this course you will be ready for a career in the accounting industry in roles such as BAS Agents and contract bookkeepers; and of those employees performing bookkeeping tasks for organisations in a range of industries.
You will have the skills and knowledge to prepare and lodge business and instalment 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. Units studied include XERO software for setting up a computerised accounting system and processing payroll. This qualification would also suit candidates wishing to work towards BAS agent registration (Refer to Tax Practitioners Board for current requirements).
Important information
Select your preferred campus and apply
All year round, 2025
Details
Units
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Units
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
All year round, 2024
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Units
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Units
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Units
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Semester 1, 2025
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Semester 2, 2025
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Semester 2, 2024
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| FNSACC323 | Perform financial calculations |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |
Details
Course fees
(Tuition fee* $2,161.25 + Resource fee $75.40 )
(Tuition fee* $645.05 + Resource fee $75.40 )
Indicative Fees and Charges
The fees quoted are estimates only and are for all units in the course for students enrolling on a full-time basis. If you're a student that has successfully completed a lower-level qualification that is a prerequisite for this course, you'll only pay for the units that you need to enrol in to complete this course. Please view the full list of Fee Disclaimers
Units
Not all units and study modes are offered at all campuses. Please check with your local campus.
Core
| National ID | Unit title |
|---|---|
| BSBTEC302 | Design and produce spreadsheets |
| FNSACC321 | Process financial transactions and extract interim reports |
| FNSACC322 | Administer subsidiary accounts and ledgers |
| FNSACC412 | Prepare operational budgets |
| FNSACC414 | Prepare financial statements for non-reporting entities |
| FNSACC418 | Work effectively in the accounting and bookkeeping industry |
| FNSACC421 | Prepare financial reports |
| FNSACC426 | Set up and operate computerised accounting systems |
| FNSTPB411 | Complete business activity and instalment activity statements |
| FNSTPB412 | Establish and maintain payroll systems |
Elective
| National ID | Unit title |
|---|---|
| BSBTEC301 | Design and produce business documents |
| FNSACC411 | Process business tax requirements |
| FNSINC411 | Conduct work according to professional practices in the financial services industry |