Performance objectives

Performance objectives allow you to demonstrate your knowledge, skills and techniques in the workplace.

As part of the practical experience requirement (PER), you'll need to achieve performance objectives. The performance objectives and exams are closely linked meaning that the knowledge you'll develop through your studies are also relevant to the skills and techniques you'll use in the workplace.

Performance objectives are the benchmarks of effective performance and describe the types of work activities you'll be involved with as trainee accountants. They also outline the values and attitudes you should demonstrate as you fulfill the practical experience requirement.

You are required to achieve nine performance objectives in total:

  • all five Essentials objectives, and 
  • any four from 17 Technical objectives.

You'll demonstrate your achievement of the performance objectives to your practical experience supervisor by performing activities in the workplace to achieve the elements and writing a statement to provide examples of your experience.

For more information on the performance objectives, download the performance objectives booklet (PDF, 724KB).

To learn more about how Performance Objectives link to exams, download the exams to objectives booklet (PDF, 22KB).


Which objectives to choose?

You’ll need to achieve all 5 Essentials and choose 4 Technical objectives.

It’s best to choose Technical objectives that align to your role, because you will find it much easier to achieve the performance objectives if you focus on the objectives that link most closely to your every day work. 

If you're not working in a specific Audit or Tax role then you shouldn’t choose the these objectives as you will not be getting a sufficient level of experience to be able to achieve them.

You can use the ACCA competency framework to help you to choose the right performance objectives which best align to the role you are currently doing or the career you are aspiring to.

How are performance objectives structured?

There are three parts to a performance objective:

  • the description - which is a summary of the objective
  • five elements - which outline the tasks, skills and behaviours you must demonstrate to achieve the objective
  • a 200-500 word statement - where you demonstrate achievement of the objective by providing examples of your work activities 

To complete a performance objective you need to claim all five elements and write a statement. These are submitted to your practical experience supervisor for approval.

Your PER progress - the achievement of the performance objectives, and time completed in a relevant role, are all recorded in MyExperience.

Performance objective exemption

If you work for an ACCA Approved Employer who holds trainee development approval at Gold or Platinum level, then they may allow you to claim a performance objective exemption.

This exemption exists because ACCA recognises that some employers have training programmes which give their trainees the necessary support to complete their objectives - and you'll achieve these through the training you’ll receive from your employer.