ACCA Practical Experience Requirement

To become a member of ACCA is it mandatory to complete the PER (ACCA Practical Experience Requirement). The period of ACCA PER is 36 Months.  The PER of ACCA is based on the International Federation of Accountants (IFAC) International Education Standard 5. PER helps to gain knowledge, ethics, values, etc. ACCA is a professional course and PER helps to learn professionalism. The components of PER are –

  • You have to choose and achieve any four technical Performance objectives and five Essentials. After that statement of each objective has to be completed.
  • It is necessary to complete 36 months of training with one or more financial bodies which have to be verified by your practical experience supervisor.
  • Update your PER regularly in your online My Experience record (accessed by myACCA).

To work as a good ACCA qualified accountant it is crucial to work on your skills at both the places (workplace and exams). By learning theory, you will be able to apply that in practical form. By working practically professionalism develops regarding your behavior, skills, and attitudes. It would be helpful in the future to improve your work performance.


It doesn’t matter where you work but what you learned and it should be according to ACCA Practical Experience Requirement. In the period of 36 months, it is also mandatory to record the percentage of time you spend on accountancy and finance activities (25% time should be on finance activities). According to that, your PER is examined. You can fill your any internship record which you may have done earlier but must be reviewed and signed by the supervisor.


ACCA indicators are performance objectives for effective performance. Performance objectives set a minimum standard to demonstrate at the workplace. It is required to achieve nine performance objectives, all five essentials and any four technical. The essential of ACCA Practical Experience Requirement focuses on ethics and professionalism, stakeholder relationship management, strategy and innovation, governance, risk and control, leadership and management. Performance objectives of technical focus on technology areas – management accounting, financial management, taxation, audit and assurance, advisory and consultancy, data and digital technology, and corporate business reporting.


Every performance objective is having a description, statement, elements describing skills, and experience you must demonstrate. In a statement, summarise your work activity. So that supervisor can evaluate your performance objective. Each statement needs 200-500 word statement.


Give a good explanation of each statement that how you achieved it. Mark that you need to cover the board description of each performance objective. It is not necessary to summarise all the activities which you carried out. When you are writing your statement don’t use technical or jargon language or abbreviations, unless they are explained. Be practical while writing and avoid using repeating information.


A practical experience supervisor supports your development in the workplace and reviews your PER progress and achievement. You must get guidance from a practical experience supervisor in the following ways –

  • Firstly, help you find out the performance objective you want to achieve and by which date.
  • How you should gain.
  • Helps you in personality development along with performance objectives.
  • A Practical Experience Supervisor is the one who will review your work and sign it off.
  • A Practical Experience Supervisor also confirms the relevant period claiming 36 months.

It is your duty to find out a Practical Experience Supervisor. It’s your choice to have one or many Practical Experience Supervisors.


If your employer is a platinum or gold  ACCA approved employer then it might be possible trainee development helps you to claim performance objective exemption. But still, it would be required to achieve 36 months of experience and update all the details in My Experience which you can access in myACCA. Remember it would be your employer to decide exemptions, not you. If you have met ACCA membership requirements and applied for exemptions then you are supposed to complete PER and record it and get approved by a Practical Experience Supervisor.

Call Now Button