HND Accounting candidate information

The HND Accounting award is design for those who wish to take up a career in accounting and/or financial administration within a range of business organisations.

You will develop the following skills: researching, evaluating and interpreting financial data; applying relevant legislation and accounting standards; providing information for decision making; integrating financial and management accounting with relevant business taxation.

Employment and progression opportunities

The HND Accounting will prepare you for employment in roles such as assistant management accountant.

It is possible to progress from the HND Accounting to degree courses at various Universities. Check with the relevant institution before selecting your optional units.

With relevant options, the course provides opportunities to gain exemptions from some examination papers for a number of professional accounting bodies, including the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA).


As with all SQA qualifications, access will be at the discretion of the centre. Examples of formal entry qualifications are:

  • Any two relevant National Courses at Higher together with 3 Standard Grade passes at level 3 or above.
  • An SVQ at level 2 in Accounting or other relevant area
  • Units from previous HNC/D Accounting Frameworks (see Appendix 5 on credit transfer arrangements)
  • Different combinations of relevant National Qualifications, Vocational Qualifications and equivalent qualifications from other awarding bodies may also be acceptable, as would suitable vendor qualifications at an appropriate level.

It would be advisable for candidates to have some prior knowledge of numeracy and communications, though formal qualifications may not be necessary if you have gained suitable experience informally or through work experience. Centres may wish to give consideration to inferred or actual evidence of candidates’ Core Skills.

Mature candidates with suitable work experience may be accepted for entry provided the enrolling centre believes that you are likely to benefit from undertaking the award.