To obtain an ACCA practising certificate or a combined practising certificate and audit qualification for the first time, members must obtain a period of relevant experience and complete a PCEF.

An exemption from completing the PCEF has been introduced for members who have gained all three years of their experience with employers that are registered under the ACCA Approved Employer Practising Certificate Development Stream. Instead of completing the PCEF such members must complete an ‘Approved Employer PCER confirmation form’. If you are eligible to apply under that route, please click here.

If your three years of supervised experience has not been achieved with an ACCA approved employer - practising certificate development (general) stream but the employer would have been eligible to register, you may still be eligible for a practising certificate. However, you must complete Parts 1 and 2 of the PCEF.

To ensure the PCEF is completed in the correct format, please save a copy to your desktop before you start recording your experience.

The new PCEF form requires the latest version of Adobe Reader DC.

The PCEF itself has three parts:

Part 1 contains the mandatory areas (Area A - E, together with guidance on completion of PCEF, the principal reviews and the time summary).

Part 2 contains the optional areas (Area F - J).

Part 3 relates to the audit area (Area K).

A member training towards a practising certificate must complete part 1 and part 2; a member training towards a practising certificate and audit qualification must complete the Approved Employer PCER confirmation form and Part 3 of the PCEF.

In addition to the above documents, there are the following further resources below:

Guidance notes for each of the above PCEF areas which include comprehensive examples of completed statements of achievement.

A training principal guidance pack which outlines the responsibilities of a training principal when reviewing and signing the PCEF.

If you require your practising certificate or practising certificate and audit qualification to start practising, please also ensure that you submit a practising certificate application form with your PCEF.

Please watch our webinar series and make sure you have read and understood the relevant guidance documents which includes comprehensive examples.