Approved Employer practising certificate experience requirement (PCER)
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. If this experience has been gained with employers that are registered under the ACCA Approved Employer practising certificate development (PCD) stream, they must complete a PCER confirmation form.
An exemption from completing the Practising Certificate Experience Forms (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 PCD stream. Instead of completing the PCEF such members must complete an ‘Approved Employer PCER confirmation form’. Read about the changes.
If you are applying for a practising certificate and audit qualification you must, in addition to the Approved Employer PCER confirmation form, complete Part 3 (audit units) of the PCEF (see below).
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 PCER confirmation form.
If you have not achieved three years of experience with employers that are registered under the ACCA Approved Employer PCD stream, you will not be eligible to utilise the AE-PCER pathway, and should complete the PCEF instead.
Please watch our webinar series and make sure you have read and understood the relevant guidance documents which includes comprehensive examples.
Practising certificate webinars
Access our webinar series covering issues to consider if you would like to obtain a practising certificate, or practising certificate and audit qualification, from ACCA.