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.