ACCA - The global body for professional accountants

Demonstrating the right skills, knowledge and behaviour

As part of the PER (Practical Experience Requirement), you will achieve performance objectives* to demonstrate that you can apply the knowledge, skills and behaviours developed through the exams syllabuses to real-life, work activities.

Performance objectives describe the kind of activities you may carry out within the workplace. They show that, as well as possessing the technical ability, you have the right values and attitudes expected of an accountant.

You are required to achieve 13 performance objectives* in total, including:

  • all nine Essentials - performance objectives one to nine, and
  • any four Options - performance objectives 10 to 20.

You will demonstrate your achievement of the performance objectives to your workplace mentor by answering three related challenge questions for each performance objective.

Download the Performance Objectives booklet from the 'Related documents' section of the page to find out more information.

If you work for an approved employer you may be able to take advantage of the performance objective exemption.

Challenge questions

The challenge questions help you summarise your work activity so your workplace mentor can evaluate whether you have achieved the standard required for a performance objective. This is the only way you can achieve a performance objective.

Download the Answering the Challenge Questions guide from the 'Related documents' section for more information.

Your PER progress - achievement of performance objectives and answering challenge questions - are all recorded in My Experience, which you can access through your myACCA account.

Performance objective exemption

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

ACCA recognises that your employer already has a strong training and development programme in place, which gives trainees the required support to achieve professional status.

However, it is important to confirm that your employer has this level of approval and whether they want to allow you to claim the performance objective exemption.

If you qualify for the exemption, you will still need to achieve 36 months' experience and record this in My Experience.

Last updated: 25 Nov 2014

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