Assessment matrix for the Approved Employer programme

Assessment matrix for the Approved Employer evidenced targets and best practice

Our matrix provides an overview of the evidenced targets and best practice statements that Approved Employers are assessed against.

Introduction

Applications for the Trainee Development and Professional Development streams of approval are assessed against a combination of evidenced targets and best practice statements.

We will award approval to employers who can meet all of the targets and statements for their chosen stream and level of approval.

When you apply to become an Approved Employer, we will ask you to:

confirm your organisation or company meets each of the best practice statements related to your chosen streams(s)/level(s) of approval
provide documentary evidence that shows us how your organisation or company meets each of the evidenced targets for your chosen stream(s)/levels(s) of approval.

Select a stream for guidance

Evidenced targets	Best practice statement
Practical Experience Supervisors are appropriately qualified to sign off performance objectives, and they review practical experience with ACCA trainees at least once every 12 months.	The employer ensures that ACCA trainees working in the organisation are aware of ACCA’s Practical Experience Requirement (PER).
ACCA trainees can carry out activities within their job role that meet ACCA’s performance objectives.	The employer reviews trainees’ exam progress at least once every 12 months.
Your organisation provides trainees with paid leave to sit ACCA exams and study leave (paid or unpaid) to prepare for exams. Exam leave should be in addition to annual leave. OR ACCA trainees working for the employer are provided with financial support to achieve ACCA membership. Your organisation provides financial support to ACCA trainees to help them pass their exams and become members. It must cover at least one of the following costs: • exam fees • student registration and/or subscription fees • exemptions fees • study courses (with external providers) / study materials • incentives such as: financial bonuses, promotion opportunities, stipends or scholarship programs, salary increases.	Trainees and their Practical Experience Supervisors are aware of the importance of ethics and professionalism in the workplace.

Evidenced targets

Best practice statement

Practical Experience Supervisors are appropriately qualified to sign off performance objectives, and they review practical experience with ACCA trainees at least once every 12 months.

The employer ensures that ACCA trainees working in the organisation are aware of ACCA’s Practical Experience Requirement (PER).

ACCA trainees can carry out activities within their job role that meet ACCA’s performance objectives.

The employer reviews trainees’ exam progress at least once every 12 months.

Your organisation provides trainees with paid leave to sit ACCA exams and study leave (paid or unpaid) to prepare for exams. Exam leave should be in addition to annual leave.

ACCA trainees working for the employer are provided with financial support to achieve ACCA membership. Your organisation provides financial support to ACCA trainees to help them pass their exams and become members.

It must cover at least one of the following costs:

• exam fees

• student registration and/or subscription fees

• exemptions fees

• study courses (with external providers) / study materials

• incentives such as: financial bonuses, promotion opportunities, stipends or scholarship programs, salary increases.

Trainees and their Practical Experience Supervisors are aware of the importance of ethics and professionalism in the workplace.

Platinum Approved Employers must be able to meet all of the criteria for Gold approval plus the following additional criteria:

Evidenced targets	Best practice statement
Your organisation provides trainees with paid leave to sit ACCA exams and study leave (paid or unpaid) to prepare for exams. Exam leave should be in addition to annual leave. AND Your organisation will pay the one off membership admission fee (to move from ACCA affiliate to ACCA member) or annual membership subscription fee, which is set apart from any other student registration or student subscription fees covered by your company.	The employer supports their ACCA trainees to complete the ACCA Qualification by being aware of the ACCA resources available to support trainees and actively encouraging their employees to use these resources. AND Encouraging to complete ACCA’s Ethics and Professional Skills Module before attempting any exams at Strategic Professional.
The employer will pay the oneoff admission fee when a trainee applies for ACCA membership and/or the membership subscription fee	The employer provides ACCA trainees with access to personal computers / internet in the workplace and time to access ACCA resources.

Evidenced targets

Best practice statement

Your organisation provides trainees with paid leave to sit ACCA exams and study leave (paid or unpaid) to prepare for exams.

Exam leave should be in addition to annual leave.

AND

Your organisation will pay the one off membership admission fee (to move from ACCA affiliate to ACCA member) or annual membership subscription fee, which is set apart from any other student registration or student subscription fees covered by your company.

The employer supports their ACCA trainees to complete the ACCA Qualification by being aware of the ACCA resources available to support trainees and actively encouraging their employees to use these resources.

AND

Encouraging to complete ACCA’s Ethics and Professional Skills Module before attempting any exams at Strategic Professional.

The employer will pay the oneoff admission fee when a trainee applies for ACCA membership and/or the membership subscription fee

The employer provides ACCA trainees with access to personal computers / internet in the workplace and time to access ACCA resources.

Evidenced targets	Best practice statement
To support members with their CPD requirement, your organisation provides a method for ACCA members to record and track their development. Members can choose activities that match their job and career goals and can regularly record and review their progress.	ACCA members working with the employer are aware of ACCA’s CPD requirements.
ACCA members can access information that explains your organisation’s commitment to employee learning and development. It explains the training or learning options available to them so they know how they can meet their CPD requirement.	Line managers discuss the relevance and application of CPD activities with ACCA members at least every 12 months.
	ACCA members working with the employer are aware of the importance of ethics and professionalism in the workplace.

Evidenced targets

Best practice statement

To support members with their CPD requirement, your organisation provides a method for ACCA members to record and track their development.

Members can choose activities that match their job and career goals and can regularly record and review their progress.

ACCA members working with the employer are aware of ACCA’s CPD requirements.

ACCA members can access information that explains your organisation’s commitment to employee learning and development.

It explains the training or learning options available to them so they know how they can meet their CPD requirement.

Line managers discuss the relevance and application of CPD activities with ACCA members at least every 12 months.

ACCA members working with the employer are aware of the importance of ethics and professionalism in the workplace.

Evidence checked post-approval
Individuals’ intentions towards training for an ACCA practising certificate are discussed and objectives are set as part of anappraisal process, if required.
Individuals are provided with support to enable them to meet their practical experience objectives.
Individuals training towards an ACCA practising certificate have their objectives re-assessed at least once every six months as part of a review.
Principals are qualified accountants eligible to act in this position and, alongside individuals, are aware of the requirements for an ACCA practising certificate.
Individuals are provided with sufficient/appropriate work experience pre and post membership in order to meet the ACCA practising certificate requirements.
Individuals are required to ensure their practical experience is reviewed by their principal or authorised supervisor at least once every six months.

Approved Employers – Audit Qualification Development must be able to meet all of the criteria for Practising Certificate Development approval (above) plus the following additional criteria:

Evidence checked post-approval
Principals ensure that a structured and supportive training environment is in place and actively maintained.
Individuals’ intentions towards training for an ACCA audit qualification are discussed and objectives are set as part of an appraisal process, if required.
Individuals are provided with support to enable them to meet their audit experience objectives.
Individuals training towards an ACCA audit qualification have their objectives re-assessed at least once every six months as part of a review.
Principals and authorised supervisors are qualified accountants eligible to act in this position and, alongside individuals, are aware of the requirements for an ACCA audit qualification.
Individuals are provided with appropriate pre and post membership audit experience in accordance with the ACCA audit qualification experience requirements.
Individuals are required to ensure their audit experience is reviewed by their principal or authorised supervisor at least once every six months.

Approved Employers – Sustainability Assurance must be able to meet all of the criteria for Audit Qualification Development approval, Practising Certificate Development approval (above) plus the following additional criteria:

Evidence checked post-approval
Individuals’ eligibility as a statutory auditor and intentions to attain the Sustainability Assurance licence are discussed and objectives are set as part of developmental discussions.
Individuals are supported to identify and complete relevant developmental activities to demonstrate the necessary competence for providing sustainability assurance reporting.
Compliance Principals are aware of sustainability assurance reporting requirements and the need for continual improvement.
Compliance Principals are qualified accountants eligible to act in this position.
Individuals training towards a Sustainability Assurance licence are required to ensure that their sustainability experience is reviewed on an ongoing basis by their Compliance Principal.