Practical Experience Requirements

An essential part of becoming an ACCA Member is fulfilling the 36 months’ practical experience requirement. ACCA trainees can work in any sector and size of organisation. You do not have to work for an employer approved by ACCA. What is important is to look for the opportunities to help you meet your PER and to obtain a total of 36 months’ experience in a relevant role or roles and recorded in My Experience. It is also important that your work is appropriately supervised.

As part of the PER (Practical Experience Requirement), you will achieve performance objectives* to demonstrate that you can apply the knowledge, skills and behaviours developed through the exams syllabuses to real-life, work activities.

Performance objectives describe the kind of activities you may carry out within the workplace. They show that, as well as possessing the technical ability, you have the right values and attitudes expected of an accountant.

You are required to achieve 13 performance objectives* in total, including:

  • all nine Essentials – performance objectives one to nine, and
  • any four Options – performance objectives 10 to 20.


Performance objective exemption

If your employer is a Gold or Platinum ACCA Approved Employer – trainee development stream, they may allow you to claim a performance objective exemption. This means that you do not need to complete the challenge questions associated with each of your performance objectives.

ACCA recognises that your employer already has a strong training and development programme in place, which 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 want to allow you to claim the performance objective exemption.

If you qualify for the exemption, you will still need to achieve 36 months’ experience and record this in My Experience.

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