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Practical experience route
Why is practical experience important?
If you follow the Practical Experience Route you must be able to demonstrate competence in a wide range of technical, management and personal skills. These will enable you to support professional accounting staff in a range of business fields. The CAT exams provide you with the knowledge and understanding which underpins competent performance in the workplace.
What are units of competence?
ACCA has identified 21 units of competence ('units') that broadly cover a range of technical and management functions. The units describe functions that are carried out by individuals within an accounting environment. The units are made up of elements of competence ('elements') which provide a description of what an individual must do, so that they can demonstrate competence.
There are 21 units - each contains two or more elements. The units are numbered 1 to 23. There is no unit 16 or unit 20. This is because the body who sets the national occupational standards in accounting - the AOSG (Accounting Occupational Standards Group) has withdrawn these two units.
How many units do I have to achieve?
To qualify as a Certified Accounting Technician, you must achieve 10 units, including:
- 3 mandatory units
- a minimum of 7 other units.
What are the standards for each unit?
To demonstrate competence in any given unit, you must either:
- obtain sufficient work experience in all, or the specified minimum elements
or
- be assessed by the NVQ route.
How do I achieve a unit?
Competence is the ability to perform an activity to a set standard within the workplace. You achieve a unit if you can meet the requirement described in the elements without close supervision or regular instruction from your supervisor. You will need to check how many elements need to be achieved for each unit. Guidance is given in the CAT competences.
Who can act as a supervisor?
Wherever possible your supervisor should be a line manager or partner who is either:
- a qualified Chartered Certified Accountant; or
- a member of an accountancy or auditing body recognised by law in the country of employment; or
- a Certified Accounting Technician, or equivalent.
Your supervisor should regularly review your work to check that you are meeting the practical experience requirements. They are also responsible for judging whether you have achieved competence in a unit.