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TrishH
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If she was willing to spend some time getting qualified, I would recommend bookkeeping, especially as she has had some experience assisting the accountant, she may know more than she thinks she does! The minimum qualification as a contractor is a Cert IV in bookkeeping – I did mine last semester at TAFE – it was 2 and 1/2 days a week for 18 weeks. Even as an employee, many of these jobs offer great flexibility. I have one position where as long as i turn up and get the job done, no-one minds which days and hours I’m there!