Practical experience supervisors play a key role for PER. As well as supervising your experience they are also responsible for signing off your achievement.
A practical experience supervisor is an individual who supports your development in the workplace and reviews your progress and performance at work.
Selecting the right person to support you with the PER is a fundamental part of the process.
Your practical experience supervisor should guide and support you by:
It's important that your supervisor has the knowledge and experience to support you as they're responsible for verifying you've met the practical experience requirement - so it's essential they have the expertise to do this.
For more information on the role and responsibilities of a practical experience supervisor and the personal and organisation's benefit undertaking this role can bring, download the Become a Practical Experience Supervisor guide (PDF, 71KB).
In most cases your practical experience supervisor will be your line manager or the person you report to on particular projects or activities.
In order to sign off your performance objectives your practical experience supervisor should be someone who:
* A qualified accountant is a member of an IFAC (International Federation of Accountants) member body and/or recognised by law in your country.
If your line manager is not qualified they can still sign-off your time in a relevant role and you'll need to nominate an additional qualified supervisor to sign-off your objectives. This additional supervisor could be another manager within the organisation, a consultant or the organisation's external accountants or auditors who will work with your line manager to validate your experience. Your additional supervisor must have a business connection to your employer or organisation.
You may have more than one supervisor - or several different supervisors over a period of time - who are responsible for helping you to achieve different performance objectives.
Where possible you should not have a friend or relative as your practical experience supervisor to avoid any potential conflicts of interest. Where this is not possible, you should disclose the relationship to ACCA when you are applying for admission to membership.