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Practical experience

1. When can I gain my practical experience?
You can gain up to one year of your training towards a practising certificate before admission to ACCA membership. You should ensure that this experience is recorded in your Student Training Record, confirmed by your Principal and included in your application for admission to ACCA membership.

You must obtain at least two years' training after admission to ACCA membership. You can gain this post-membership training at any stage after you have been admitted to ACCA membership.

2. Where can I gain my practical experience?
Practical experience towards a practising certificate may be gained either in an ACCA Approved Training Practice (for members training in public practice) or with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved accreditation status (for members training in corporate or public sectors).

3. Can practical experience be gained in a combination of business sectors?
You may gain relevant experience for a practising certificate from a combination of corporate, public sector and public practice employers, provided that they are appropriately accredited by ACCA.

4. Can experience gained between completing the examinations and admission to ACCA membership count towards the post-membership training requirement?
No. ACCA Affiliates are strongly advised to apply for admission to ACCA membership at the earliest opportunity.

5. Can I use experience gained in part-time or temporary positions?
Yes, provided that the work experience is of a sufficient breadth and depth to contribute towards achieving the minimum competence requirements. You may find that experience gained in part-time or temporary positions only allows you to achieve limited competence and may not provide you with sufficient opportunities for career development.

Work experience gained on a part-time basis can only count towards the practical experience requirements for a practising certificate on a pro-rata basis.(1) Therefore, wherever possible, it is advisable to obtain full-time work experience that is relevant, supervised and meets the competence requirements.

If you are relying on experience gained in part-time or temporary positions, you must ensure that it is documented in a Practising Certificate Training Record and signed by a Principal.

(1) As a guideline, ACCA considers full-time work experience to be 35 hours per week. 1,540 hours of part-time work equates to one year of full-time experience.

6. What if I am self-employed and work on a sub-contract basis?
The provision of basic bookkeeping services directly to the public cannot count towards the practical training requirements for a practising certificate.

However, basic bookkeeping and other accountancy work undertaken on a sub-contract basis for employers who are appropriately accredited by ACCA may count provided that it is supervised by a Principal and documented in a Practising Certificate Training Record.

ACCA Employer Accreditation

7. How can I find out if my employer is an ACCA Approved Training Practice or ACCA Accredited Employer?
You should contact ACCA Connect for details of employers accredited by ACCA.

8. My employer is not an ACCA Approved Training Practice or ACCA Accredited Employer. Can the experience I have gained with them count towards a practising certificate?
No. If you are training in public practice, only training obtained in an ACCA Approved Training Practice can count towards a practising certificate. If you are training outside of public practice, only training obtained with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved status may count towards a practising certificate.

Your employer should register as soon as possible so that your training can count towards a practising certificate.

If your employer is not appropriately accredited and you would like advice on your eligibility to obtain a practising certificate, please contact ACCA Connect.

9. My employer is approved for training by another professional accountancy body. Do they need to be registered as an ACCA Approved Training Practice or ACCA Accredited Employer as well?
Yes. Training carried out in an office that is not appropriately accredited by ACCA cannot count towards the award of a practising certificate.

10. How does my employer become an ACCA Approved Training Practice or ACCA Accredited Employer?
Your employer can apply for accreditation online by visiting ACCA's website at www.accaglobal.com/employers Alternatively they can request an application form by contacting ACCA Connect.

There is no charge for accreditation as an ACCA Approved Training Practice or an ACCA Accredited Employer.

Before an application is made, your employer should read the Practising Certificate Training Record guidance notes to ensure that they can satisfy the practical training requirements for a practising certificate.

11. Why should my employer be registered as an ACCA Approved Training Practice or ACCA Accredited Employer?
Through ACCA's accreditation scheme, employers may train ACCA members towards a practising certificate. They also gain recognition for their training support and privileged access to training and development information and services. The scheme demonstrates that employers are applying best practice in training accountants and finance professionals, and are committed to recruiting and retaining able employees.

Completing the Practising Certificate Training Record

12. Can my Practising Certificate Training Record (PCTR) be completed retrospectively?
Yes. Although experience can be entered in the PCTR retrospectively, you are strongly advised to document your work experience on an ongoing basis and arrange for your PCTR to be reviewed regularly. This will enable your Principal to consider your work experience, plan for your future development, and ensure that you meet the practical experience requirements for a practising certificate.

13. I am not sure whether I want to obtain a practising certificate. Should I still complete a Practising Certificate Training Record (PCTR)?
ACCA encourages all members who work in an ACCA Approved Training Practice to record their post-membership training in a PCTR for a minimum period of two years and satisfy the practical training requirements.

Members who are training with an ACCA Accredited Employer who has been granted Approved, Gold Approved or Platinum Approved status, may also benefit from completing a PCTR if they wish to gain a practising certificate at any time in the future.

Completing a PCTR every six months allows you to keep your options open for the future. If you have to complete a PCTR retrospectively, you may find it difficult to recall your experience and you may also encounter problems in getting the experience verified.

14. How do I record my 12 months' pre-membership training towards a practising certificate?
Pre-membership training gained with an employer who was appropriately accredited by ACCA should have been recorded in your Student Training Record and included in your application for admission to ACCA membership. If this is the case, you do not need to record this pre-membership training in a PCTR.

You should use the PCTR to record at least two years' post-membership training towards a practising certificate. If you have obtained less than 12 months or have no pre-membership training with an appropriately accredited employer, you must obtain additional training after admission to ACCA membership to make up the required minimum of three years.

15. When do I need to submit my Practising Certificate Training Record (PCTR) and to whom?
Once you have documented the appropriate period of post-membership training in your PCTR and demonstrated that you have satisfied the practical training requirements for a practising certificate, you should submit your PCTR for assessment to:

Professional Standards
ACCA
64 Finnieston Square
Glasgow G3 8DT
United Kingdom.

Your PCTR will be checked to ensure that you have obtained the required practical experience and met the necessary standards. Provided that your PCTR is satisfactory, your training towards a practising certificate will be formally approved.

Management experience

16. I am not currently obtaining any management experience. Is this a problem?
Yes. If you decide to enter into public practice in the future, either as a sole practitioner or in partnership, you will need to know how to monitor, control and improve the services offered by your practice. The management competence requirements listed in the Practising certificate Training Record are designed to reflect this. You are advised to discuss the opportunities available for you to develop the required management competences with your employer.

Supervisory arrangements

17. Can a line manager supervise my training towards a practising certificate?
If your manager meets the eligibility requirements and has been nominated by your employer to act as your Principal, s/he may supervise your training. Further details on who is eligible to act as Principal is provided in the Practising Certificate Training Record.

18. Can my current Principal verify experience gained at a previous employer?
No. Your current Principal is only responsible for verifying the experience gained under his/her supervision and the elements of competence demonstrated in your current role. You should ensure that your Practising Certificate Training Record forms are brought up-to-date and reviewed when you change jobs or leave an employer.

19. I work outside public practice and am the most senior member of accounting staff in my organisation. Who can act as my Principal?
You may arrange for a representative from your organisation's auditors or accountants to act as your Principal, providing that the individual meets the eligibility requirements set out in the Practising Certificate Training Record (PCTR) and that s/he has sufficient knowledge of your work and abilities to sign your PCTR forms.

Practising issues

20. Can I offer my services directly to the public?
As an ACCA member you may provide basic bookkeeping services which include: payroll; VAT; the recording of basic accounting data; and the preparation of accounting records to trial balance.

However, you are not permitted to undertake work that falls within ACCA's definition of public practice unless you hold a practising certificate. ACCA's definition of public practice includes:

• accepting appointment as an auditor
• signing or producing any accounts, report or certificate or tax return, that a 'third party' may place reliance on
• holding yourself out as being available to undertake these activities.

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