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Introduction to the PER (Practical Experience Requirement)

As part of your journey to become a qualified ACCA member, you will need to demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about.

PER is to be completed in addition to your ACCA exams and the Ethics and Professional Skills module.

PER explained

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The video provides an overview of the PER and explains:

  • the amount and type of experience you need to gain
  • performance objectives
  • what a practical experience supervisor is and how to choose one
  • how to record your experience.

Alternatively, you can read more about the PER below and by using the links within the 'Additional PER information and support' section.

If your employer is a gold or platinum ACCA Approved Employer - trainee development stream, you may be able to claim the performance objective exemption. This means that you do not need to document completing the performance objectives in your My Experience record.

You would still be required to achieve 36 months' experience and keep a record of this in your online My Experience record.

Make sure you confirm with your employer that they have this level of approval and that they have agreed to you claiming the performance objective exemption. 

Want to know more about the ACCA Approved Employer programme? Use the 'Related links' section to access more information.


Before you can become an ACCA member, you need to:

  • gain employment in a relevant role or roles
  • appoint a practical experience supervisor to supervise your work
  • complete 36 months of practical experience
  • complete 9 workplace performance objectives
  • record your experience in your online My Experience record.

Last updated: 21 Nov 2017