The global body for professional accountants

The FPER (Foundations Practical Experience Requirement)

Before you can become a Certified Accounting Technician, you must:

  • pass or be exempt from the CAT exams, 
  • complete the Foundations in Professionalism (FiP) module
  • meet the FPER (Foundations Practical Experience Requirement). 

You can read more about FPER and what is expected of you on this page.

Supporting guides are also available to download from the 'Additional information and support' section.

What is the FPER?


As part of the Certified Accounting Technician qualification, you need to demonstrate that you can apply your skills and knowledge within the workplace.

The FPER programme is designed to help you:

  • apply and develop the knowledge, skills and behaviours you have learned through the exams
  • develop your judgement
  • assess the quality of your work
  • improve your work performance.


FPER (Foundations in Practical Experience Requirement) must be completed by all students who have registered for CAT.
CAT students need to:

  • gain 12 months' relevant practical experience
  • appoint a workplace mentor to supervise your work
  • record your experience in your FPER Record and Summary*
  • achieve 10 work-based competences, consisting of four Essentials and six Technical
  • submit a completed and verified paper based version of their FPER Record to ACCA.

* The FPER Record and Summary is an electronic and writeable PDF, which you can access through myACCA. It can be edited electronically, saved and retrieved and sent via email to your workplace mentor(s) for review and sign-off. The final and fully signed off version must be printed and sent to ACCA as a hard copy.

If your employer is a gold or platinum ACCA Approved Employer - trainee development stream, and subject to your employer’s agreement to you claiming the exemption, you will not be required to fully complete the FPER Record. You will only need to sign that you work for an Approved Employer. You would still be required to achieve 12 months' experience and keep a record of this in your FPER record. Make sure you confirm with your employer that they have this level of approval and that they have agreed to you claiming the exemption. 

Please note that you will not be able to claim exemption from the first four papers of the CAT qualification if you are claiming the Approved Employer exemption as you need to demonstrate achieving the associated Technical Competences in your FPER record and have these signed off by your workplace mentor in order to do so.  

Want to know more about the ACCA Approved Employer programme? Use the 'Related links' section to access more information.

The FPER four Essentials competences count towards fulfilling the ACCA Qualification PER (Practical Experience Requirement). 

Once you have completed the FPER you will be able to claim the following towards completing the ACCA Qualification PER:

  • 4 of the matched Essentials performance objectives*
  • 12 months of relevant experience towards the 36 months required for the PER.

*If you claimed the Approved Employer exemption, you can still claim the 4 matched Essentials performance objectives even though you have not actually demonstrated achieving them in your FPER record.

FPER guide

The FPER guide provides useful information, including:

  • how to get the right type of experience
  • how to choose a workplace mentor
  • how to demonstrate the Essentials and Technical Competences
  • how to answer challenge questions
  • how to complete the online the FPER Record
  • FAQs about the FPER.


Become a workplace mentor for a CAT student

The workplace mentor guide explains:

  • the role of the mentor
  • who can be a workplace mentor
  • benefits to the mentor and their organisation.


Demonstrating the competences guide

The FPER competences guide provides:

  • details of the four Essentials Competences you have to complete
  • details of the 22 Technical Competences, of which you have to complete six
  • information on answering the challenge questions
  • sample answers to challenge questions.

Last updated: 20 Apr 2015