Who can be your supervisor?
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:
- is a qualified accountant*
- works closely with you
- knows your work.
* A qualified accountant is a member of an IFAC (International Federation of Accountants) member body and/or a body 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.
Multiple practical experience supervisors
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.
Friends and family
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.