Practical Experience Requirement (PER)

Becoming an ACCA-qualified accountant does not just involve passing your exams and the professional ethics module, you also need to complete our Practical Experience Requirement (PER). It is not just accountants who must gain relevant practical experience, many other professions, such as doctors and lawyers, also have to gain experience to show that they are fit to practise.
You can gain your practical experience before, during or after you complete the exams.

What is PER?

PER provides a structure for you to follow by setting you a range of performance objectives. The performance objectives ensure you gain the experience to demonstrate that you have the abilities required to become a member.
Completing the performance objectives will allow you to:

• apply in practice the knowledge and techniques gained through your studies towards the ACCA exams
• observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviours you will need as a qualified accountant
• develop your judgement, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future

The performance objectives are closely linked to the exam syllabus and we recommend that you co-ordinate your study and practical experience achievement to gain the most from both.

What do I have to do?

To begin achieving your PER, you need to be working in an accounting or finance-related role. You will need to:

• find a workplace mentor
• complete 36 months’ employment in an accounting or finance-related role(s) 
• achieve 13 performance objectives
• record your progress using the trainee development matrix (TDM) 
• make a PER return each year

If you think the opportunities to achieve your PER in your current role are limited, consider other options available to you before you choose to find alternative employment. Aim to get your employer's support to help you gain your PER; consider work shadowing, secondment or an internship; and work closely with your workplace mentor.

Are you a full-time student?

If you are a full-time student or you are not working in a relevant role, start thinking about what steps you will need to take in the future to gain the practical experience you need in order to become a member.
For a more information on the Practical Experience Requirement, read our PER guide for trainees (available from the Related documents box on the left-hand side of this page). This guide explains all you need to know about the Practical Experience Requirements in detail.

Foundations in Accountancy

ACCA is pleased to announce its new entry-level suite of awards - Foundations in Accountancy - which will be first examined in December 2011.
Foundations in Accountancy consists of a suite of awards, including certificates, diplomas and a revised Certified Accounting Technician (CAT) Qualification.
These flexible awards focus on the core skills of financial accounting and management accounting; and the wider role of the accountant in business at higher levels. The range of awards means employers can pick the level of qualification which most appropriately meets their business needs. For students, it provides flexible entry points with certification awarded at each level, allowing students to develop their education and skills, making them an attractive and relevant choice for employers.
Please download the Foundations in Accountancy explained booklet below for more information on the new entry-level suite of awards or use the following links to discover more about the different aspects of Foundations in Accountancy.
Foundations in Accountancy explained

Transfer to membership

Ready to qualify as an ACCA member?

If you have been updating your practical experience requirements (PER) in the Trainee Development Matrix (TDM), you can transfer to membership as soon as you have:

• completed your exams
• completed the Professional Ethics module (where required)
• recorded 36 months' experience in a relevant role using the PER return

and either:

• answered the challenge questions for 13 performance objectives (all nine Essentials and any four Options) and had these signed off by your workplace mentor

or

• are exempt from completing the TDM under your ACCA Approved Employer's gold or platinum Trainee Development stream.

We will track your progress towards meeting the membership requirements then email or write to invite you to transfer as soon as you are ready.
So make sure that you:

• indicate any recent updates to your PER progress by submitting an online PER return now
• keep a copy of any documentation relating to your employment and relevant work experience, this may be required for PER review purposes
• keep your contact details up-to-date, particularly your email address, to ensure you receive your invitation to transfer to membership.

Can't wait?

If you think that you are ready now, you can still submit a membership application, either online through myACCA or by completing and returning the application form in the 'related documents' section - you don't have to wait to receive your invitation. However, please be aware that an online or manual membership application can take up to six weeks to process. If you update your TDM records to meet the membership requirements you're likely to receive your email invitation within two weeks, and could be transferred to membership within a further ten days - a much quicker option!

Not ready yet?

If you are not yet ready for membership then we are happy to support you as you continue working towards completing your PER. Please remember to keep updating the TDM with your progress and ensure that you make a PER return to reflect any updates.
You can access the TDM and other PER guidance by logging into myACCA.

ACCA Professional Scheme archive 2001 - 2007

This section contains an archive of study resources from the previous ACCA Professional Scheme, which you may still find useful in your study for the ACCA Qualification. However, care must be taken as there is no direct correlation between these exam papers and the current ACCA qualification.  Please also note the following:

• All past exam question papers and solutions are the copyright of ACCA and can only be used for classroom and student use. They cannot be published in any form (paper or soft copy), or sold for profit in any way, without first gaining the express permission of ACCA.
• Updated versions of the questions and solutions, where relevant, can be obtained by purchasing an Exam kit or Practise and Revision kit from one of ACCA's official publishers, BPP or Kaplan.

Click on each part for associated resources:

• Professional Scheme Part 1: resources for each paper, including past exam papers, examiners’ reports and syllabus and study guides
• Professional Scheme Part 2: resources for each paper, including past exam papers, examiners’ reports and syllabus and study guides
• Professional Scheme Part 3: resources for each paper, including past exam papers, examiners’ reports and syllabus and study guides

Essential information

Get informed. Get up to speed. Find out what you need to do and when.
Below are links to the essential information you need to know as an ACCA Qualification student. Further information can be found in your post registration pack, that you would have received once registered as an ACCA Qualification student - a copy of which can be found in your myACCA account.

• Fees
• Important dates
• Exam progression rules
• CBE closing dates
• Time limits
• Affiliate information
• Update your contact details

Back to top

P7 Advanced Audit and Assurance

To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

P6 Advanced Taxation

To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.