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The FPER (Foundations Practical Experience Requirement)

Before you can become a Certified Accounting Technician, you must:

  • pass or be exempt from the CAT exams 
  • complete the Foundations in Professionalism (FiP) module, and
  • meet the FPER (Foundations Practical Experience Requirement). 

You can read more about FPER and what is expected of you on this page.

Supporting guides are also available to download from the 'Additional information and support' section below.

What is the FPER?


As part of the Certified Accounting Technician qualification, you need to demonstrate that you can apply your skills and knowledge within the workplace.

The FPER programme is designed to help you:

  • apply and develop the knowledge, skills and behaviours you have learned through the exams
  • develop your judgement
  • assess the quality of your work, and
  • improve your work performance.


FPER (Foundations in Practical Experience Requirement) must be completed by all students who have registered for CAT.

To gain CAT holder status students need to:

  • gain 12 months' relevant practical experience
  • appoint a practical experience supervisor to supervise your work
  • record your experience in your FPER My Experience recording tool, and 
  • achieve eight performance objectives, consisting of two Essentials and six Technical.


If you work for an ACCA Approved Employer who holds Certified Accounting Technician (CAT) trainee development approval at Gold or Platinum level, 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 whether they want to allow you to claim the performance objectives exemption and that your employer has the necessary level of approval.

If you qualify for the exemption, you will still need to achieve 12 months' experience and record this in My Experience.

The FPER two Essentials performance objectives count towards fulfilling the ACCA Qualification PER (Practical Experience Requirement). 

Once you have completed the FPER you will be able to claim the following towards completing the ACCA qualification PER:

  • two of the matched Essentials performance objectives*
  • 12 months of relevant experience towards the 36 months required for the PER.

*If you claimed the Approved Employer exemption, you can still claim the two matched Essentials performance objectives even though you have not actually demonstrated achieving them in your My Experience record.

All documents outlined are available from the 'related documents' area on this page.

FPER guide

The FPER guide provides useful information, including:

  • how to get the right type of experience
  • how to choose a practical experience supervisor
  • how to demonstrate the Essentials and Technical performance objectives
  • how to complete your performance objectives
  • how to complete the online the FPER Record
  • FAQs about the FPER.

Become a practical experience supervisor for a certified accounting technician trainee

The practical experience supervisor guide explains:

  • the role of the practical experience supervisor
  • who can be a practical experience supervisor
  • benefits to the practical experience supervisor and their organisation.

FPER Performance objectives booklet

The FPER performance objectives booklet provides:

  • details of the two Essentials performance objectives you have to complete
  • details of the 22 Technical performance objectives, of which you have to complete six
  • information on completing the performance objectives.

Approved employer FPER confirmation form

If you work for an Approved Employer who holds trainee development CAT approval at Gold or Platinum level ensure that this form is completed and returned to ACCA when:

  • you leave the Approved Employer during your training, or 
  • you meet the requirements for CAT holder status.

We will update My Experience to show the performance objectives you have achieved while with the Approved Employer.

Last updated: 23 May 2018

Related documents

  • FPER guide

    PDF 154KB
  • Become a practical experience supervisor for a certified accounting technician trainee

    PDF 61KB
  • FPER performance objectives handbook

    PDF 738KB
  • FPER Confirmation Form

    PDF 34KB