This qualification is intended for people who want to develop or extend their knowledge and skills in a business field at a strategic level.
This qualification will provide Aotearoa New Zealand with graduates who can apply specialised knowledge and skills within strategic business contexts.
Depending on the strand achieved, graduates will be able to contribute to, influence, and lead aspects of strategic initiatives that improve performance and support long-term objectives within an entity, in areas of Accounting, Human Resource Management, and Māori Business and Management.

Graduates of this qualification will be able to:

- Apply knowledge of business principles and practices to contribute to the development of strategic objectives and strategic plans.
- Contribute to the planning and implementation of innovation and change that align with strategic objectives for an entity.
- Develop and maintain strategic relationships to support the performance of an entity.
- Evaluate how Te Tiriti o Waitangi is reflected in an entity's strategy, operations, and relationships, and recommend strategic actions or approaches to strengthen bi-cultural engagement and support strategic objectives.
- Apply ethical and inclusive practices to contribute to the achievement of strategic objectives.

Graduates of the Accounting strand will also be able to:
- Prepare and present financial reports for companies according to the requirements for general and special purpose financial reports and using current accounting standards or Special Purpose Framework for For-Profit Entities.
- Evaluate and use management accounting tools and information for decision-making and problem-solving within a broad range of contexts.
- Evaluate and integrate business finance techniques for strategic planning, measuring, and controlling business operations.
- Evaluate and use accounting information systems to solve business problems.
- Apply tax rules to a range of New Zealand entities in a range of situations, including tax planning considerations.
- Critically review, analyse and interpret financial and non-financial information to communicate and inform strategic decision making.
- Model behaviour in accordance with the accounting profession's Code of Ethics.

Graduates of the Human Resource Management strand will also be able to:
- Analyse principles and practices of human resource functions to improve performance-linked employee behaviours.
- Contribute to evidence-based human resource research into strategic organisational decision-making.
- Analyse trends, including technological, to identify and implement actions in specialist human resource areas.
- Communicate human resource principles and practices effectively to inform stakeholders within a recognised industry ethical framework.

Graduates of the Māori Business and Management strand will also be able to:
- Evaluate business practices and operational performance, using inter-generational leadership models, that supports the aspirations of whānau, hapū, iwi, and hapori.
- Apply Māori values to analyse and evaluate governance strategies and communicate findings.
- Collaborate with whānau, hapū, iwi, and/or hapori to achieve business solutions.

This qualification builds on the New Zealand Diploma in Business (Level 5) with strands in Accounting, Administration and Technology, Human Resource Management, Leadership, Management, Marketing, Sales, and Project Management [Ref: 2459].
The Māori Business and Management strand may build on the New Zealand Certificate in Business (Māori Business and Management) (Level 5) [Ref: 2712].
This qualification may lead to relevant business qualifications at Level 7 or above.
Completion of the Accounting strand may contribute towards meeting the academic entry requirements for Chartered Accountants Australia and New Zealand's Accounting Technician (AT) College. Refer to Chartered Accountants Australia and New Zealand AT College for any additional criteria.