About Accounting
Accounting is the preparation and communication of financial information about an entity's performance and position.
This page contains resources and tools to help support:
- internal and external assessment (exams)
- teachers delivering this subject
- learners taking this subject.
Changes to Level 1 Accounting
Accounting is no longer available at Level 1. Commerce, a new subject on the New Zealand Curriculum, is now available.
On this page
Assessor Support
See how our online resources and workshops can support and improve your assessment practice.
Assessor Support homeAccounting standards
Exemplars, reports, past exams and assessment schedules
Assessment specifications
2025 assessment specifications
Assessor support materials for internal assessment
National moderator's report
Annual reports on issues and trends in assessment
View moderator's report (opens in a new window)Request clarification form
Teachers can request clarification of a standard with this form
Open request clarification form (opens in a new window)Remote assessment matrix
Guidance for teachers if learning and assessment needs to be completed remotely
Remote assessment matrix [PDF, 176KB]Alternative evidence gathering templates
Templates for student results when direct assessment is not possible
Get templatesTools
Accounting assessment matrix
This document shows the Accounting assessment matrix
Download matrix [DOCX, 43KB]
Career guidance
Career information and tools to help your students on careers.govt.nz
Go to careers.govt.nz