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Practical Experience Requirements
ACCA’s practical experience requirement (PER) is a vital part of the ACCA Qualification. It provides a framework for achievement, confirming effective and sustainable workplace performance and creating more valuable employees. As an employer of ACCA trainees (students and affiliates), you play a vital role in ensuring trainees gain appropriate work experience and in supporting the relationship between trainees and their workplace mentors.
The demands made on today’s finance professionals are unlikely to lessen in the future, making it essential that those aspiring to become qualified accountants are encouraged to develop the skills they need to thrive in challenging environments.
To achieve ACCA membership a trainee has to complete 14 exams, the Professional Ethics module and PER, which includes:
- completing three-years’ employment in an accounting or finance-related role(s)
- achieving 13 predefined performance objectives to the satisfaction of a workplace mentor
- recording and reporting their PER progress through the online system
- making a PER return each year.
If you are an ACCA Approved Employer - trainee development stream at the gold or platinum level - then with your permission, your trainees can be exempt from using our online system to record and report their PER progress. They will only be required to make a PER return each year to notify ACCA of their progress to achieve their PER.
If you are new to PER take a look at your role to see how you can support your ACCA trainees, if you are already a workplace mentor or a training supervisor then please visit the relevant sections to find out more about your role and to access resources to help you perform your role effectively.
Use the links in the ‘See also’ section to find out more about our practical experience requirements.