The global body for professional accountants

Introduction to the PER (Practical Experience Requirement)

As part of your journey to become a qualified ACCA member, you will need to demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about. PER is to be completed in addition to your ACCA exams and the Professional Ethics module.

In 2016, we will be updating our PER policy. For a brief overview of the changes to come and how they might affect you, please refer to the 2016 PER policy update.

If you are new to PER and want to know more, our video is a great place to start. Alternatively, you can read more about the PER below and by using the links within the 'Additional PER information and support' section.

The video provides an overview of the PER and explains:

  • the amount and type of experience you need to gain
  • performance objectives and challenge questions
  • what a workplace mentor is and how to choose one
  • how to record your experience.

You need to upgrade your Flash Player!
Get Adobe Flash Player

This web site makes use of Adobe Flash Player version 8 or newer.

What is the PER?


Becoming an ACCA-qualified accountant does not just involve passing your exams and completing the Professional Ethics module.

You also need to demonstrate that you can apply your skills and knowledge within the workplace.

The PER is a programme designed to help you to:

  • apply and develop the knowledge, skills and behaviours you have learned through the exams
  • develop your judgement
  • assess the quality of your work
  • improve your work performance.

Before you can become an ACCA Member, you need to:

  • gain employment in a relevant role or roles
  • appoint a workplace mentor to supervise your work
  • complete 36 months of practical experience 
  • complete 13 workplace performance objectives 
  • record your experience in your online My Experience record.

If your employer is a gold or platinum ACCA Approved Employer - trainee development stream, you may be able to claim the performance objective exemption. This means that you do not need to complete the challenge questions associated with each of your performance objectives.

You would still be required to achieve 36 months' experience and keep a record of this in your online My Experience record.

Make sure you confirm with your employer that they have this level of approval and that they have agreed to you claiming the performance objective exemption. 

Want to know more about the ACCA Approved Employer programme? Use the 'Related links' section to access more information.


Last updated: 13 Oct 2015