HND Financial and Business Management (Fixed Framework)

HND Financial and Business Management (Fixed Framework)

Higher National qualifications provide skills and knowledge employers need. They allow advanced university entry internationally.

The HND in Financial and Business Management (SCQF level 8) provides current insight and skills to the main aspects of business and accounting. It offers a range of HN Units across the Accounting and Business subject areas such as Marketing: An Introduction, Economic Issues: An Introduction, Financial Reporting and Analysis, Business Culture and Strategy, Statistics for Business and Research skills.

Typically, an HND takes two years to complete.

The qualification is jointly certificated with the International Association of Accounting Professionals (IAAP).  Students successfully completing the HND Financial and Business Management are eligible to apply for professional membership of the IAAP.  Further information is available from IAAP's website - IAAP.


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This qualification is available through a growing number of colleges and universities around the world.

Why deliver this qualification

Higher National qualifications have been developed by SQA in partnership with colleges, universities and industry ¿ so employers recognise that they provide sound evidence of ability.

The Unit-based structure supports flexible delivery. A Unit is typically 40 hours of timetabled learning.

Who does this qualification suit

The HND Financial and Business Management is suitable for a wide range of candidates including:

  • school leavers
  • adult returners to education
  • individuals in employment who wish to enhance their career prospects
  • those who wish to pursue a career in financial or general business/management
  • IAAP students who have successfully completed book-keeping qualifications at SCQF level 6

Entry Requirements

As with all SQA qualifications, entry is decided by the college or learning provider. As a guide, the college or learning provider will look for:

  • school-leaving qualifications equivalent to QCF level 3/SCQF level 6 ¿ meaning the student has the ability to study at HND level
  • a centre-devised test that shows the student's ability to study at HND level
  • relevant work experience

Progression and employment

The HND in Financial and Business Management can provide advanced entry to degree-level study.

For further information please refer to the SQA Diploma to Degree arrangements.


Centre and subject approvals are required as outlined here: Approvals Process

Assessors and verifiers must be able to meet SQA's general requirements for technical/occupational competence.

How to assess

Each individual Unit specification gives detailed information on the Evidence Requirements and approaches to assessment for each Unit.

Ongoing course assessment will apply.

A Course Tutor Guide (1.81 MB)  is available for this qualification. Page 1 contains advice on how to set up the HND Financial and Business Management course.

Where can you take this course?

Qualification Structure

Group Award code: GJ13 16 (240 SCQF credit points)

HND Financial and Business Management at SCQF level 8 consists of 22 mandatory Units.

Course Tutor Guide (including Course Framework)

For further information on the structure and Units for this course please refer to the Course Tutor Guide (1.81 MB) 

Assessment Exemplars

Guidance on updating Units with Tax Content

Error Tolerance Guidance