PER guidance and resources | ACCA Global
ACCA - The global body for professional accountants

As all tuition providers will know, all ACCA students are required to complete their exams, complete the practical experience requirement (PER) and take the Professional Ethics module in order to achieve ACCA membership.

It’s therefore very important that tuition providers are able to support students in all areas of the ACCA Qualification and not just in the exams.

Students can gain their practical experience before, during or after they complete their exams. PER provides a structure for them to follow by setting a range of performance objectives. The performance objectives ensure they gain the experience to demonstrate that they have the abilities required to become a member.

Completing the performance objectives will allow students to:

  • apply in practice the knowledge and techniques gained through studies towards the ACCA exams
  • observe and be involved in real-life work situations that help to develop the skills, attitudes and behaviours they will need as a qualified accountant
  • develop their judgement, encouraging them to reflect on the quality of their work and how they may improve their work performance in the future.

The performance objectives are closely linked to the exam syllabus and we recommend that students co-ordinate their study and practical experience achievement to gain the most from both.

Watch our new Practical experience video

We have created a new video that explains what students need to do in order to gain their experience and complete their performance objectives. You can use this video as a resource to ensure your students are fully prepared for gaining their PER.

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

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


If your students are studying full-time, or are not working in a relevant role to gain their PER, it's still important for them to start thinking about what steps they will need to take in the future to gain the practical experience they need in order to become a member.  

Below you will find PER resources. Please read through these and help us to support students with this important area. You can also encourage them to visit ACCA Careers a resource which may help them to find a relevant role.   

Professional skills modules

The complete finance professional knows how important it is to have the technical skills but also the softer skills to deliver effectively in the workplace. That’s why we’ve created a range of Professional Skills modules, designed to help students develop their skills in communications, team working and relationship building.

The modules are optional but will support the achievement of performance objectives for the practical experience requirement. They also link to the competency framework and will support your student's development as a complete finance professional.

The Professional Skills modules currently available are Communicating Effectively and Working Relationships, both of which are free of charge.

Help your students develop the skills need for the workplace by promoting the Professional skills modules.

Last updated: 5 Feb 2014

Related documents