ACCA Practical Experience Requirement (PER) Explained

Passing the 13 ACCA exams makes you an ACCA Affiliate. To become a full ACCA member, you also need to complete the Practical Experience Requirement, usually called PER. Here is what it involves and how to plan it.

What is PER?

PER is 36 months of relevant work experience in accounting or finance, supervised by a qualified practical experience supervisor. Alongside the time requirement, you demonstrate a set of performance objectives that show you can apply what you studied at work.

Performance objectives

• Essentials — objectives every trainee completes, covering ethics, professionalism, stakeholder relationships and business management.
• Technical — objectives you choose based on your role, such as financial reporting, audit, tax, management accounting or financial management.

You record your experience and objectives in ACCA’s online experience tool, and your supervisor signs them off. Always check the current requirements on ACCA’s website, as the details are updated from time to time.

When can you start PER?

You can complete it before, during or after your exams. Many students start working after clearing Applied Skills papers, so their experience builds in parallel with Strategic Professional study. Starting early means you can become a member soon after your final exam.

What roles count?

Roles in audit, accounts, financial reporting, tax, internal audit, FP&A and finance operations typically count, provided the work is relevant and properly supervised. A role that is mostly administrative may not meet the objectives.

Common mistakes to avoid

• Not identifying a qualified supervisor at the start of a job.
• Leaving the record-keeping until the end — log experience as you go.
• Choosing technical objectives that do not match your actual work.

Talk to a mentor before you decide

Every student’s starting point is different. At NPA Global, a free counselling session maps your background, exemptions and goals to a clear plan. Book a free session or explore the ACCA course and CMA USA course.