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Performance objectives are ACCA's indicators of effective performance, and set the minimum standard of work that you are expected to achieve and demonstrate in the workplace.

They describe the kinds of work activities you may carry out, and the values and attitudes you are expected to possess and demonstrate as a trainee accountant. They also include information about the work outcomes you must produce and the quality of your work.

If you have ever taken part in a performance management or appraisal process at work, you may find ACCA's performance objectives are similar in structure to those work-related objectives and expectations agreed by you and your manager.

Performance objectives are divided into key areas of knowledge which are closely linked to the exam syllabus – reinforcing that any knowledge developed through the exams will have a clear application in the workplace. You will demonstrate your achievement of the performance objectives to your workplace mentor by answering three unique challenge questions for each performance objective.

You will be required to achieve 13 performance objectives in total:

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

Professionalism, ethics and governance

• 1. Demonstrate the application of professional ethics, values and judgement 
• 2. Contribute to the effective governance of an organisation 
• 3. Raise awareness of non-financial risk 

Personal effectiveness

• 4. Manage self 
• 5. Communicate effectively 
• 6. Use information and communications technology 

Business management

• 7. Manage on-going activities in your area of responsibility 
• 8. Improve departmental performance 
• 9. Manage an assignment 

Financial accounting and reporting

• 10. Prepare financial statements for external purposes 
• 11. Interpret financial transactions and financial statements 

Performance measurement and management accounting

• 12. Prepare financial information for management 
• 13. Contribute to budget planning and production 
• 14. Monitor and control budgets 

Finance and financial management

• 15. Evaluate potential business/investment opportunities and the required finance options 
• 16. Manage cash using active cash management and treasury systems 

Audit and assurance

• 17. Prepare for and collect evidence for audit 
• 18. Evaluate and report on audit 

Taxation

• 19. Evaluate and compute taxes payable 
• 20. Assist with tax planning 

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