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Practical Experience Requirement (PER)

The Practical Experience Requirement (PER) is essential for ACCA qualification, demanding three years of employment in accounting or finance roles. Candidates must achieve nine Essentials and four Options performance objectives, demonstrating their abilities through unique challenge questions. Progress must be recorded using the My Experience online tool, accessible via MyACCA. A mentor, preferably a qualified accountant, guides and verifies the achievement of objectives. There is flexibility in timeline, allowing experience to be gathered before, during, or after exams.

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Practical Experience Requirement (PER)

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  1. Practical Experience Requirement (PER) Krista Farrugia Director of Studies BPP Professional Education Malta

  2. What is PER? • Needed to become an ACCA-qualified accountant • Range of performance objectives to achieve experience • Demonstrate that you have the abilities and maturity to become a member

  3. What do I have to do? • Complete three-years’ employment in an accounting or finance-related role • Achieve the nine Essentials and any four Options performance objectives • Record and report PER progress through the online My Experience record via MyACCA

  4. Points to note • You can gain your experience before, during or after completion of exams. • There is no time limit to gaining practical experience and applying for ACCA membership • The performance objectives are closely linked to exam syllabus • You will need to work closely with your workplace mentor

  5. 1. Three years’ practical experience • Any sector or organisation • Relevant role includes majority of time spent on accounting related or technical related activities • Pro rata if only a small amount of working time on accountancy and finance related activities

  6. 2. Performance objectives • Indicators of effective performance • Objectives are divided into key areas closely linked to exam syllabus • Demonstrate achievement of objectives to mentor by answering three unique challenge questions for each performance objective

  7. You will be required to achieve 13 objectives in total: • All nine Essentials – performance objectives 1 to 9, and • Any four Options – performance objectives 10 to 20.

  8. Essentials (9 objectives)

  9. Options (4 objectives)

  10. Options (4 objectives)

  11. 3. Recording experience • The MyExperienceis an online tool to plan and record your PER • Access your personal MyExperiencethroughmyACCA • Exemption if your employer is a gold or platinum ACCA Approved Employer

  12. Workplace mentors • Your workplace mentor should be someone with whom you work closely • Mentor should be a qualified accountant • Helps to identify performance objectives to be achieved • Signs-off performance objectives that have been achieved

  13. Workplace mentors • You may have more than one workplace mentor • If mentor is not qualified, performance objectives can be countersigned by someone who can act as ‘training supervisor’

  14. PER Support • PER interactive case studies • TDM user guide • TDM guidance videos • Mentor guide • PER guide for trainees • Performance objectives booklet http://www.accaglobal.com/per

  15. Any Questions kfarrugia@bpp.com pabela@bpp.com mtabone@bpp.com

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