BIOS is in read-only memory. Depending on hardware, the BIOS can be changed
using special techniques, but it never changes during normal use of a
system. The date and time however do change during normal use, especially
the time.
The date and time are stored in a Real Time Clock (RTC) chip in the system
(mother) board. The RTC's date and time values can be changed by the BIOS,
but the date and time are in a location separate from the BIOS, not in the
BIOS.
The RTC's date and time are a shared resource, such as the keyboard, the
display and physical (non-virtual) memory. Windows cannot allow applications
direct access to shared resources; instead, direct access to devices are
always done using a device driver. Therefore Windows cannot allow an
application to use the BIOS to change the date and time. Windows has a
device driver that is used to access the RTC.
The date and time that the BIOS changes is the same date and time that the
Control Panel changes. Application programs can change the date and time
using the SetSystemTime API function but that function does essentially the
same thing as what the control panel does. They all result in use of the
device driver.