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What are performance objectives? 

Performance objectives are indicators of effective performance and set the minimum standard of work that trainees are expected to achieve and demonstrate in the workplace. They describe the types of work activities that may be carried out, and the values and behaviours trainees are expected to possess and demonstrate as a trainee accountant.

Performance objectives are divided into key areas of knowledge which are closely linked to the exam syllabus.

Detailed information on each performance objective can be found in the Performance objectives booklet and advice on how the challenge questions should be answered can be found in the Answering challenge questions booklet.

How should workplace mentors use performance objectives? 

Together with the trainee, you should plan which performance objectives they will aim to achieve. You should encourage your trainee to think about ways they can achieve the performance objective and provide opportunities for them to do this – for example, through secondments, project work, or undertaking new responsibilities.

How do mentors review and sign off performance objectives? 

After a period of time, you and the trainee will need to review the work experience to see if the performance objectives have been achieved. When recording their experience, the trainee is required to answer a series of challenge questions which will help them to summarise their work activities. You will review their answers and either sign off the performance objective as being achieved, or provide the trainee with guidance on further activities required to achieve the performance objective.

For the ACCA Qualification, experience is recorded and reviewed online using ACCA’s online My Experience record. The My Experience record will help your ACCA trainees through every stage of their PER – from planning development activities and targeting performance objectives to answering challenge questions.

As a workplace mentor you will only need to use the My Experience record to confirm your details and sign off the performance objectives.

For the CAT Qualification, experience is recorded and reviewed through the completion of the FPER record and summary document, which students can download from myACCA. For further information, please visit the FPER page by clicking on the link in the Related links box on the left-hand side of this page.  

Last updated: 4 Dec 2014

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