PER guidance and resources

Experience is essential

All ACCA students are required to complete their exams, take the Ethics and Professional Skills module and complete the PER (Practical Experience Requirement) before they can become an ACCA member.

It's very important that tuition providers are able to support students in all areas of the ACCA Qualification and not just in the exams.

Students can gain their practical experience before, during or after they complete their exams. The PER provides a structure for them to follow by setting a range of performance objectives. The performance objectives ensure they gain the experience to demonstrate that they have the abilities required to become a member.

The performance objectives are closely linked to the exam syllabus and we recommend that students co-ordinate their study and practical experience achievement to gain the most from both.

PER video

If you want to learn more about PER, our video is a great place to start.

It provides an overview of the process and provides more information on:

  • the amount and type of experience students need to gain
  • performance objectives
  • the role of the practical experience supervisor
  • how students record their experience.


If your students are studying full-time, or are not working in a relevant role to gain their PER, it's still important for them to start thinking about what steps they will need to take in the future to gain the practical experience they need in order to become a member.  

You can access additional resources from the 'Related documents' section. Please read through these and help us to support students meet their PER.

You can also encourage them to visit ACCA Careers, which may help them to find a relevant role.