What is the ACCA practical experience requirement, PER?

A large part of the ACCA requires you to demonstrate that you have gained a range of skills and advanced your technical knowledge. This is shown by completing your practical experience requirement (PER) - 36 months of relevant work experience. This work is recorded on your MyACCA account.

36 months of practical work experience

Relevant work experience is very flexible - it can be full or part-time, include multiple roles (so you can move employer’s during this time), include roles you worked in before starting the ACCA and covers all organisations and sectors. The only requirement is that you must be spending your time predominantly on accounting or finance work (for example, working as an administrative assistant in an accounting firm is unlikely to count as relevant work experience). Whilst time in an unrelated role will not count towards your 36 months, the work completed may help you achieve one of your performance objectives (see below).

You will need to get all experience signed off by a practical experience supervisor at any location you work at. Your practical experience supervisor must be a qualified accountant (any IFAC member, e.g. ICAEW, ACCA, CIMA etc.), work closely with you and know your work. This will often be your line manager, but in smaller firms may be someone more senior in the finance team.

Performance objectives

During your PER, you will need to demonstrate a number of performance objectives. This includes five essential objectives and any four of 17 technical objectives.

Essential objectives (compulsory)

  • Ethics and professionalism

  • Stakeholder relationship management

  • Strategy and innovation

  • Governance, risk and control

  • Leadership and management

Technical objectives (you must choose four):

  • Management accounting

    • Evaluate management accounting systems

    • Plan and control performance

    • Monitor performance

  • Corporate and business reporting

    • Record and process transactions and events

    • Prepare external financial reports

    • Analyse and interpret financial reports

  • Financial Management

    • Evaluate investment and financing decisions

    • Manage and control working capital

    • Identify and manage financial risk

  • Taxation

    • Tax computations and assessments

    • Tax compliance and verification

    • Tax planning and advice

  • Audit and assurance

    • Prepare for and plan the audit and assurance process

    • Collect and evaluate evidence for an audit or assurance engagement

    • Review and report on the findings of an audit or assurance engagement

  • Advisory and consultancy

    • Business advisory

  • Data, digital and technology

    • Data analysis and decision support

You can work on multiple objectives at once, and complete them in any order.

Recording experience

You should start recording your experience as soon as possible, using the online MyAcca portal.

Each objective requires you to complete a statement that describes the skills you have gained and reflects on what you have learned during this time. You want to ensure that you clearly document any tasks, activities or specific training you have undergone to complete this objective as well as where you would like to expand your knowledge and skills in the future.

Each statement should be around 200-500 words, so you need to be concise and to the point. You can record as you go (we recommend this!), saving your progress as you write. This helps you to see your development over time and will ensure that you reflect on your progress in more depth.

Once you have completed your statement you must submit it for review. Most supervisors will want to meet with you prior to objective submission to talk through your development and help you reflect on your progress.

Approved employers

Working for some ACCA-approved employers may allow you to claim a performance objective exemption. This is available where the ACCA believes that the support and training provided by the firm is sufficient for you to meet the PER. If you leave an approved employer, you will need to ensure that you have completed the relevant forms to record the objectives achieved whilst in your role to prevent having to re-complete them in your new job.

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