Performance objectives

What are performance objectives? 

Performance objectives are indicators of effective performance and set the minimum standard of work that trainees are expected to achieve and demonstrate in the workplace. They describe the types of work activities that may be carried out, and the values and behaviours trainees are expected to demonstrate as a trainee accountant.

Performance objectives are divided into key areas of knowledge which are closely linked to the exam syllabus.

Each performance objective contains:

  • a description 
  • five elements which outline the tasks and behaviours the trainee must demonstrate
  • a 200-500 word statement where the trainee must summarise how they’ve achieved the objective’s description.

Detailed information on each performance objective can be found in the Performance objectives booklet (which can be downloaded from the PER support page).

Detailed information on each performance objective can be found in the Performance objectives booklet.

How should practical experience supervisors use performance objectives? 

Together with the trainee, you should plan which performance objectives they will aim to achieve. You should encourage your trainee to think about ways they can achieve the performance objective and provide opportunities for them to do this – for example, through secondments, project work, or undertaking new responsibilities.

How do supervisors review and sign off performance objectives? 

After an agreed period of time, you and the trainee will need to review the work experience to see if the performance objectives have been achieved. When recording their experience, the trainee is required to claim five elements and write a 200-500 word statement for each performance objective. The statement should describe how they meet the performance objective description. You will review their statement and either sign off the performance objective as being achieved, or provide the trainee with guidance on further activities required to achieve the performance objective.

All experience for the ACCA Qualification and CAT Qualification is recorded and reviewed using ACCA's online My Experience record. The My Experience record will help your ACCA trainees through every stage of their PER – from planning development activities and targeting performance objectives to writing their performance objective statement.

As a practical experience supervisor you will only need to use the My Experience record to confirm your details and sign off your trainee's experience.