ACCA PER Guide: Master the Route to ACCA Membership

ACCA PER blog cover


ACCA membership signifies you’ve achieved the Chartered Certified Accountant designation, a globally recognized qualification valued by employers across diverse industries. It opens doors to career advancement and positions you as a highly skilled professional in the accounting, business, and finance sectors.

Also, check out our video on PER :


To become an ACCA member, you need to fulfill the following:

  • Pass all ACCA exams
  • Complete the Ethics and Professional Skills module
  • Meet the Practical Experience Requirement (PER)

The Practical Experience Requirement (PER) is a pivotal milestone in the journey towards becoming a full-fledged ACCA member. Beyond mastering the 13 papers and the EPSM, completing PER solidifies your ability to apply theoretical knowledge to real-world scenarios.

This blog aims to provide a comprehensive understanding of ACCA PER. We will guide you through the process of fulfilling this requirement and address frequently asked questions along the way.

By delving deeper into the intricacies of PER, we hope to equip you with the knowledge and confidence needed to successfully complete this crucial stepping stone on your path to ACCA membership.

What is ACCA PER and Why Does it Matter?

This practical experience requirement ensures you’ve honed your accounting expertise in a professional setting, demonstrating competence and readiness to tackle diverse challenges. To complete your PER, you’ll need to complete 36 months of supervised experience in a relevant accounting or finance role.

To complete your PER, you’ll need to complete 36 months of supervised experience in a relevant accounting or finance role.

The beauty of PER lies in its flexibility. You can gain this experience before, during, or even after tackling your ACCA exams. Experience can be gained through various roles. and with multiple employers rather than limited to a single role or a continuous period. It empowers you to chart your learning path, integrating theoretical knowledge with real-world scenarios.

Navigating the PER Maze: Key Steps to Fulfillment

Here’s a Roadmap to Guide You:

To fulfill the practical experience requirement (PER), students must attain certain performance objectives. These objectives and the exams are closely interconnected. Performance objectives serve as benchmarks for effective performance.

You’ll need to achieve nine performance objectives:

Five Essentials objectives –
These are essential, fundamental business skills that all professional accountants need, so you must achieve all five.

  1. Ethics and professionalism
  2. Stakeholder relationship management
  3. Strategy, innovation and sustainable value creation
  4. Governance, risk and control
  5. Leadership and management

Any four from 17 Technical objectives –

There are 17 Technical performance objectives to choose from – and they fall into different technical areas. You can choose to complete any four of these objectives.

Corporate and business reporting

  1. Record and process transactions and events
  2. Prepare external financial reports
  3. Analyse and interpret financial reports

Financial management

  1. Evaluate investment and financing decisions
  2. Manage and control working capital
  3. Identify and manage financial risk

Management accounting

  1. Evaluate management accounting systems
  2. Plan and control performance
  3. Monitor performance


  1. Tax computations and assessments
  2. Tax compliance and verification
  3. Tax planning and advice

Audit and assurance

  1. Prepare for and plan the audit and assurance process
  2. Collect and evaluate evidence for an audit or assurance engagement
  3. Review and report on the findings of an audit or assurance engagement

Advisory and consultancy

  1. Business advisory

Data, digital and technology

  1. Data analysis and decision support

Where can I work?

ACCA trainees can work in any sector and size of the organisation. What is important is that your role must focus on any aspect of Accounting & Finance. Further, ACCA has a list of Employers it calls ‘ Approved Employers’ you can check the list here. However, it is not mandatory to work with an ACCA-approved employer.

For the Practical Experience Requirement (PER) in ACCA, you can work in various organisations such as public accounting firms, private companies, government bodies, nonprofits, or as a freelancer. Job roles can include statutory audit, internal audit, forensic audits, tax, financial planning & analysis, management accounting, management consulting, Risk, ESG, Corporate Finance & more.

It’s also important that your work is appropriately supervised and that the time you complete towards your 36 months’ experience is signed off by your practical experience supervisor.

ACCA PER Supervisor

Practical experience supervisors hold a significant position within the PER framework. They are also responsible for signing off on your achievements and supervising your experience.

Who can be your Supervisor?

Generally, your practical experience supervisor is either your line manager or a person you report to for specific projects or activities.

To sign off your performance objectives, your practical experience supervisor should be someone who:

  • is a qualified accountant* (CA, ACCA, CPA)
  • works closely with you
  • knows your work.

* A qualified accountant is a member of an IFAC (International Federation of Accountants) member body and/or recognized by law in your country.

Document Your Journey

Meticulously track your work experience. Note down your job titles, responsibilities, and key achievements. Utilize the My Experience record within your My ACCA, account – a handy tool to streamline this process.

You can use the online MyExperience tool within MyACCA to accomplish the PER requirement. This tool will allow you to plan and record your achievements effectively.

The tool will help you to:

  • record your employment, role and supervisor details
  • calculate the amount of experience you’re gaining in your role
  • plan your development and target performance objectives
  • complete the performance objectives
  • submit your experience to your practical experience supervisor for approval
  • Track your progress towards achieving the PER.

Working for an ACCA Approved Employer

ACCA Approved Employers are organizations that have been formally recognized by the Association of Chartered Certified Accountants (ACCA) for their commitment to providing high-quality training and development opportunities for ACCA members and trainees.

ACCA’s Approved Employer programme recognises and rewards employers staff training and development.

If your employer is a gold or platinum ACCA-approved employer. they may allow you to record your performance objectives via a simplified route. You would still be required to achieve 36 months’ experience

Simplified Performance Objective Recording

You would not need to write performance objective statements or claim your objectives via My Experience. This is because ACCA recognises that your employer has a training and development programme that gives trainees the required support to achieve professional status.

However, it is important to confirm that your employer has this level of approval and whether they will allow you to complete the Approved Employer PER confirmation form. (Please note that it is your employer – not you – who decides whether you can follow this simplified route.) If you have met the requirements for membership or leave an approved employer, you must complete the Approved employer PER confirmation form which you can download from My Experience.

This will ensure that you have a record of any performance objectives you have achieved while working for them. Please send a copy of your signed-off Approved employer PER confirmation form to ACCA and they will update your records to reflect your


1. Can I start PER before my ACCA studies?

Ans – Absolutely! The choice is yours – embark on PER before, during, or after your studies. However, what is vital is how you are able to balance your work & studies. It is best to consult a mentor who can guide you on how and when to plan work.

2. Where can I find ACCA PER-worthy organizations?

Ans – The world is your oyster! Explore a diverse range of organizations that offer relevant experience. Accounting firms, banks, corporations, and government agencies are all potential springboards for your PER journey. You may begin your search with the ACCA Approved Employers check the list here. However, your choice of organisation need not be restricted to this list.

3. What if my employer isn’t ACCA-approved?

Ans – No worries! Document your experience diligently and seek approval from a qualified accountant. Their validation holds equal weight in the ACCA PER process.

4. Can CA Article ship count as ACCA PER?

Ans – Yes, your CA Article ship will count as PER for ACCA membership. It completely fulfills the 36 months of experience requirement. Remember to ensure your Article ship aligns with ACCA’s PER experience categories and documentation guidelines.

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