New Zealand Scholarship Accounting

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Accounting assessment specification

Accounting resources

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Assessment reports

Examination timetable

Accounting assessment specification

Scholarship Performance Standard (93203) Accounting
Method of assessment Written examination
For year 2023

Format of the assessment

There will be 4 questions, which may be divided into more than one part. Additional resources will be provided.


An approved calculator is required.

Special notes

Candidates should be familiar with:

  • the updated Level 3 Accounting and Scholarship Appendix on TKI
  • the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual Framework), issued May 2018
  • the New Zealand Equivalent to International Accounting Standard 1 – Presentation of Financial Statements (NZ IAS 1), issued November 2012, which incorporates amendments to 31 January 2021. This version is effective for reporting periods beginning on or after 1 January 2020.

Content / context details

Questions will address:

  • a combination of a statement of comprehensive income and / or statement of financial position and / or a statement of changes of equity, and accompanying notes for a company, prepared for external reporting purposes
  • the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual framework), issued May 2018
  • a current issue (resources to be provided)
  • application of understanding to a question covering several different aspects of the content drawn from Level 8 of the New Zealand curriculum.

Candidates will be required to demonstrate a combination of technical / interpretive and analytical skills.

Accounting resources

The links listed below are for resources to help teachers and students understand what is required for success in New Zealand Scholarship.

Performance standard

Exam materials (question books, resource books, reports, schedules, etc.)

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