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An essential part of becoming an ACCA Member is fulfilling the 36 months' practical experience requirement. Learn more about the experience requirement on this page.

Where can I work?


ACCA trainees can work in any sector and size of organisation. You do not have to work for an employer approved by ACCA.

What is important is to look for the opportunities to help you meet your PER and to obtain a total of 36 months' experience in a relevant role or roles. It is also important that your work is appropriately supervised. 

Ideally, this means that you have a job where the majority of your time is spent on activities and tasks that are accounting, finance, audit and assurance related, or in other related technical areas such as taxation, insolvency and forensics.

Experience can be gained prior to registering with ACCA, while you are studying for the exams and/or after you have completed the exams. 

You can gain your PER working on a part-time basis or in a role where your job includes only some accountancy and finance work. You will need to pro rata your time to reflect this.

For example, if only a quarter of your working time during the year (equivalent to three months) is spent in an accounting capacity, you may only claim three months - not 12 - as relevant time in your online My Experience record because some of your experience is not relevant and will not count.

This will mean that it will take you more than three years to achieve the relevant experience. 

Changing roles


Your experience doesn’t have to be gained in a single role or one continuous period. You can gain your experience in different roles and with different employers. It is important to ensure that your online My Experience record is updated and that your workplace mentor has signed off any performance objectives you have achieved when you change roles.

If you are employed by an Approved Employer where you are claiming the performance objective exemption and you are planning on leaving, you must complete the Approved Employer Summary Form.

Please forward a copy of your signed-off Approved Employer PER summary form to ACCA and we will update your My Experience record to reflect the performance objectives you have achieved. Please keep the original for your own record.

You will then need to achieve the balance of your time in a relevant role and performance objectives with a new employer.

You can download the Approved Employer summary form from the 'Related documents' section of this page. 

Use the competency framework to understand how the ACCA qualification is relevant to a particular role, the sector you work in or want to work in. This tool will help you discuss your skillset with a potential employer.

Last updated: 20 Apr 2015

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