Practical Experience Requirement (PER)

One of the most vital requirements you must meet so as to achieve ACCA membership is to gain 36 months of relevant practical experience in an accounting or finance related role(s). Experience provides you with frameworks that support sustainable improvements in workplace performance and create more motivate employees. Your employer will play a vital role in ensuring that you gain appropriate work experience during your employment.

Experience can be gained in any sector and size of organization, as long as you spend the majority of your time on activities and tasks that are accounting, finance, audit and assurance related, or in other related technical areas such as taxation, insolvency and forensics. Experience can be gained before registering with the ACCA, during your ACCA studies or after having passed your exams. You can gain your experience in more than one organizations or roles.

It is not mandatory to work for an ACCA approved employer. What is important is to achieve the total of 36 months of relevant practical experience.


In addition to the above, you must also achieve 9 performance objectives (all 5 Essentials and any 4 from 15 Technicals) approved by your Practical Experience Supervisor (the person supervising and mentoring you, and reviewing your work) and you must record and report your PER progress through ACCA’s online system. Performance objectives describe the kind of activities you may execute in your position. They show that as an accountant, you possess both the technical ability and the right values and attitudes expected from you. For each performance objective there is one narrative statement you will need to answer, and which your Practical Experience Supervisor must approve (sign off).


You will be able to record and track your PER progress through your myACCA account: you can complete the statement for each performance objective you achieve and enter your employment details and time completed in a relevant role.


Students working for ACCA Approved Employers (at either Gold or Platinum level) might be eligible claim exemption from completing the performance objectives (subject to their employer’s consent). This means that if you work for an ACCA Approved Employer you will not need to complete the statement for each performance objective. You will still need to use the ACCA’s online system to record your 36 months of experience in a relevant role. After you have successfully completed your experience requirement (or when leaving an Approved Employer), you will need to complete the relevant ACCA Approved Employer PER Summary Form and submit it to the ACCA to have your records updated and reflect the performance objectives you have achieved.


It is important to confirm with your employer that they do have this level of approval and whether they want to allow you to claim the performance objective exemption.