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Information for Level 3 Accounting AS 91408 assessment 2023
A2022/19 - 22 Nov 2022


Principal's Nominee
Head of Accounting
All Accounting Teachers

Information for Level 3 Accounting AS 91408 assessment 2023

As part of the regular process of review and improvement, there will be a format change to the external assessment of AS 91408 “Demonstrate understanding of management accounting to inform decision making”.

From 2023 onwards, this standard will now be assessed as a single-item paper with multiple parts. Candidates will be awarded a mark from 0-8. This is a change from the current three-item paper.

This change does not affect the content being taught, only the format of the assessment.

Samples Provided

A sample of the new format will be available on the NZQA website early in 2023.


Please refer any enquiries relating to this circular to your School Relationship Manager. 
School Relationship Manager 
School Quality Assurance and Liaison 
Telephone: 04 463 3000 

Circulars are available from the New Zealand Qualifications Authority website (

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