The global body for professional accountants

The trainee development stream recognises the learning opportunities your organisation provides for its employees working towards either the ACCA Qualification or the Certified Accounting Technician qualification (part of the Foundations in Accountancy suite of awards). 

There are two levels of approval – gold and platinum. The scheme is accessible to all and the level of approval awarded reflects the support your organisation provides to trainees. It is also progressive, enabling organisations approved at gold level to work towards a higher level of approval.

We will review the learning and support your organisation provides, focusing on study support and the provision of suitable practical experience. The criteria for becoming an Approved Employer in this stream can be found in the Approved Employer assessment matrix (available from the Related documents box at the bottom of this page).

Simplifying your trainees' membership application process 

An advantage of becoming an ACCA Approved Employer – trainee development is that your trainees’ practical experience requirement could be simplified.

To achieve ACCA membership a trainee has to complete the ACCA exams, the Professional Ethics module and the PER, which requires:

  • completing three years' employment in an accounting or finance-related role(s)
  • answering the challenge questions for 13 performance objectives and having these reviewed and signed off by a workplace mentor
  • recording and reporting their PER progress through an online recording system called My Experience.

If your organisation becomes a gold or platinum ACCA Approved Employer, you can decide whether or not your trainees can take advantage of the Performance Objective exemption. This means that your trainees do not need to complete the challenge questions associated with each of our Performance Objectives. Please note that they would still have to achieve 36 months experience and keep a record of this in their online My Experience record.

ACCA offers the Performance Objective exemption to ACCA Approved Employers who have achieved gold or platinum approval. This benefit is offered because we know that the employer’s development, performance and appraisal system will give trainees the required support to achieve professional status.

Please note that it is you, the employer – not the trainee – who decides whether the trainee can claim the Performance Objective exemption.

If you prefer your trainees to complete the 13 Performance Objectives, they will need to have their challenge questions signed off by a Workplace Mentor. To learn more about the Practical Experience Requirement, the role of the Workplace Mentor and how to sign off achievement of Performance Objectives, visit the section of the website focussed on the role of the Workplace Mentor by clicking the related link at the top left hand of this page.


Last updated: 20 Feb 2015

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