see also...
Annual PER return
As part of the PER, you are required to make an annual return to ACCA, declaring which performance objectives you have achieved in the previous 12-month period and how long you have been working in a relevant accounting role. The annual return confirms your progress towards becoming a professional accountant - helping you on your way to gaining ACCA membership.
You can record your progress towards achieving performance objectives using the trainee development matrix (TDM). You can submit your annual return online at any time during the year. If you are completing a paper-based annual PER return, this will be sent out with reminders for student subscriptions. Irrespective of whether you complete an online or paper-based annual return, ACCA will need to receive your annual PER return by 1 January of each year for the previous calendar year. You may wish to co-ordinate completing the annual return with your work appraisals and reviews.
All trainees (including full-time students and affiliates) need to submit an annual PER return. If you have not gained any practical experience during the year, you can specify the reason eg studying full-time, not working in a relevant role.
If your employer is an Approved Employer - trainee development stream at gold or platinum level, then you will still need to complete an annual PER return, specifying the name of the organisation you are gaining your experience with. You are not required to record your work experience using the TDM unless your employer wishes you to do so. For further information on the Approved Employer TDM exemption please see the related link.
ACCA will continue to recognise work experience gained before, during or after completing the ACCA exams but strongly recommend you gain your experience alongside or soon after completing the exams.