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. The PCEF replaced the practising certificate training record (PCTR) on 1 January 2019.

If you have already started completing your PCTR please read the transition guide which explains the best course of action for the transition period between 1 January 2019 and 31 December 2020.

If you have any questions about the completion or submission of the PCTR, please contact:

The PCEF itself has three parts:

  • Part 1 contains the mandatory areas (Area A - professionalism and ethics, Area B - stakeholder relationship management, Area C - strategy and innovation, Area D - practice development, and Area E - leadership and management), together with guidance on completion of PCEF, the principal reviews and the time summary.
  • Part 2 contains the optional areas (Area F - corporate reporting and financial management, Area G - business advice, development and measurement, Area H - sustainable management accounting, Area I - taxation and Area J - business consultancy, and internal review).
  • 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 would complete all three parts.

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.
  • A transition guide.

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

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