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Demonstrating the right skills, knowledge and behaviours

As part of the Practical Experience Requirement (PER), you will achieve performance objectives* which demonstrate that you can apply the knowledge, skills and behaviours developed through the exams syllabuses to real-life, work activities.

Performance objectives are benchmarks of effective performance that describe the types of work activities students and affiliates will be involved in as trainee accountants. They also outline the values and attitudes trainees should demonstrate as they fulfil their practical experience requirements

You are required to achieve nine performance objectives in total, including:

  • all five Essentials objectives, and 
  • any four from 15 Technical objectives.

You will demonstrate your achievement of the performance objectives to your practical experience supervisor by performing activities in the workplace to achieve the elements and writing a statement to provide examples of experience gained and work activities undertaken. 

For more detailed information on the Performance Objectives, download the Performance Objectives booklet from the related documents section.

If you work for an approved employer you may be able to claim the performance objective exemption.

These are essential, fundamental, business skills that all professional accountants need so you must achieve all five. 

Complete all five:

  • 1 - Ethics and professionalism
  • 2 - Stakeholder relationship management
  • 3 - Strategy and innovation
  • 4 - Governance, risk and control
  • 5 - Leadership and management

There are 15 Technical performance objectives to choose from - and they fall into five technical areas.

Choose any four from 15:

Corporate reporting

  • 6-  Record and process transactions and events
  • 7 - Prepare external financial reports
  • 8 - Analyse and interpret financial reports

Financial management

  • 9 - Evaluate investment and financing decisions
  • 10 - Manage and control working capital
  • 11 - Identify and manage financial risk

Sustainable management accounting

  • 12 - Evaluate management accounting systems
  • 13 - Plan and control performance
  • 14 - Monitor performance

Tax advisory

  • 15 - Tax computations and assessments
  • 16 - Tax compliance and verification
  • 17 - Tax planning and advice

Audit, assurance and advisory

  • 18 - Prepare for and plan the audit process
  • 19 - Collect and evaluate evidence for an audit
  • 20 - Review and report on the findings of an audit

There are three parts to a performance objective:

  • the description - which is a summary of the objective
  • five elements - which outline the skills and behaviours you must demonstrate to achieve the objective
  • a 200-300 word statement - where you summarise and reflect on your work activity.

To complete a performance objective you need to claim all five elements and write a statement. These are submitted to your practical experience supervisor for approval.

Your PER progress - the achievement of the performance objectives, and time completed in a relevant role, are all recorded in My Experience, which you can access through your myACCA account.

If your work for an ACCA Approved Employer who holds trainee development approval at Gold or Platinum level, then they may allow you to claim a performance objective exemption. This means that you do not need to document completing the performance objectives in My Experience.

However, it is important to confirm that your employer has this level of approval and whether they will allow you to claim the performance objective exemption.

If you qualify for the exemption, you will still need to achieve 36 months’ experience, use My Experience to record your employment information and to notify ACCA that you are claiming the exemption. 

Last updated: 11 Jul 2018

Related documents

  • Performance objectives booklet

    PDF 740KB