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In order to become an ACCA-qualified accountant you will need to complete the practical experience requirement (PER) as well as passing your exams and the professional ethics module.

It is a key component of the ACCA Qualification and will help you to:

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

Employers expect ACCA members to show high levels of knowledge and ability in the workplace, and to behave ethically.

The PER provides a framework for ACCA trainees to gain this knowledge and ability. It does this by setting you a range of performance objectives to achieve and ensuring you gain enough experience in one or more relevant roles, demonstrating that you have the abilities and maturity required to become a member - making you a more valuable employee.

What do I have to do?

To begin achieving your PER, you need to be working in an accounting or finance-related role. You may feel that the opportunities to achieve your PER in your current role are limited, but you should consider the options available to you before you decide to seek alternative employment.

If you are a full-time student or are not working in a relevant role, you may want to start thinking about what steps you will need to take in the future to gain the practical experience you need in order to become a member.

There are four components to your PER: 

• completing three-years' employment in an accounting or finance-related role(s)
• achieving the nine Essentials and any four Options performance objectives to the satisfaction of your workplace mentor
• recording and reporting your PER progress through the trainee development matrix (TDM)
• making a PER return each year.

You can gain your practical experience before, during or after completion of the exams. There is no time limit to gaining practical experience and applying for ACCA membership. However, the performance objectives are closely linked to the exam syllabus and it is recommended that you co-ordinate your study and practical experience achievement.

You should aim to get your employer's support to help you gain the PER and you will also need to work closely with your workplace mentor.

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