ACCA PER: Practical Experience Requirement Complete Guide 2026

ACCA PER: Practical Experience Requirement Complete Guide 2026

Passing exams isn't enough for ACCA membership. You also need 36 months of practical experience meeting specific Performance Objectives. This guide explains everything about the PER requirement.

What is the ACCA PER?

The Practical Experience Requirement (PER) ensures ACCA members have real-world experience, not just theoretical knowledge.

Key Components

Understanding the 36-Month Requirement

What Counts

Your experience must be:

• Relevant: Related to finance, accounting, or business
• Supervised: Under a qualified professional
• Recorded: Logged in ACCA's system

What Counts as Relevant Experience

Part-Time and Full-Time Work

• Full-time: 1 month = 1 month PER
• Part-time: Pro-rated (e.g., 50% = 2 months for 1 month PER)

The 9 Performance Objectives

You must demonstrate competence in 9 Performance Objectives (POs), selected from Essentials and Options.

Essentials (Choose 5 from 9)

Technical (Choose 4 from 11)

Choosing Your 9 POs

Match your job role:

• Auditor: POs 1, 2, 4, 5, 9, 10, 12, 15, 17
• Tax specialist: POs 1, 2, 4, 5, 6, 11, 12, 13, 20
• Industry accountant: POs 1, 2, 3, 5, 6, 7, 8, 12, 13

The Workplace Mentor

Who Can Be Your Mentor?

Your workplace mentor must be:

• A qualified accountant (ACCA, ACA, CIMA, or equivalent)
• Someone who can observe your work
• Willing to sign off your experience

Note: They don't need to be your direct manager.

Mentor Responsibilities

1. Observe your work against performance objectives
2. Confirm you've achieved each objective
3. Sign off your experience records
4. Support your professional development

What If No Qualified Accountant Works There?

Options:

• Find an external mentor (ACCA can help)
• Use ACCA's Approved Employer mentor
• Ask a qualified friend/family member who can observe your work

Recording Your Experience

My Experience Portal

Log experience in ACCA's My Experience portal:

1. Log in to myACCA
2. Navigate to My Experience
3. Record activities against Performance Objectives
4. Get mentor approval

What to Record

For each Performance Objective, document:

• Situation: Context of your work
• Task: What you needed to do
• Action: What you actually did
• Result: Outcome achieved

Recording Tips

Do:

• Record regularly (monthly is ideal)
• Be specific about your contribution
• Link to relevant Performance Objectives
• Get mentor sign-off while memories are fresh

Don't:

• Wait until the end to record everything
• Be vague ("helped with audit")
• Claim experience you can't evidence
• Forget to get mentor approval

Timeline Strategies

Scenario 1: Training Contract (Big 4/Mid-Tier)

Typical timeline:

• Years 1-3: Full training while studying
• Experience: Automatically structured to meet PER
• Completion: PER done when contract ends

Advantage: Structured, guided experience

Scenario 2: Industry Role

Typical timeline:

• Years 1-2: Entry-level accounting
• Years 2-3: More responsibility, varied work
• Years 3-4: Complete remaining POs

Challenge: May need to seek varied experience

Scenario 3: Changing Roles

If your role doesn't cover all POs:

• Volunteer for additional projects
• Request secondments
• Change employers if necessary

PER for Different Roles

Audit

Strong coverage of:

• POs 1, 2, 4, 5, 9, 10, 17

May need to develop:

• POs 3, 6, 7, 8 (business-focused objectives)

Tax

Strong coverage of:

• POs 1, 2, 6, 11, 20

May need to develop:

• POs 3, 4, 5, 7 (leadership and strategy)

Industry Accountant

Strong coverage of:

• POs 1, 2, 6, 7, 8, 12, 13

May need to develop:

• POs 9, 10 (audit-focused, if not internal audit)

Financial Services

Strong coverage of:

• POs 1, 2, 3, 4, 5, 6, 8, 14, 19

May need to develop:

• POs 7, 12 (reporting and sustainability)

Approved Employers

What Are Approved Employers?

ACCA Approved Employers are organisations verified to provide quality training.

Types

Benefits of Working for Approved Employers

• Structured experience meeting PER requirements
• Guaranteed mentor support
• Streamlined sign-off process
• Employer understands ACCA needs

Finding Approved Employers

Search ACCA's Approved Employer directory by:

• Location
• Industry
• Employer type

Common PER Challenges

Challenge 1: Not Enough Variety

Problem: Role doesn't cover all 9 POs

Solutions:

• Request project assignments
• Volunteer for cross-functional work
• Seek secondment opportunities
• Consider role change

Challenge 2: No Qualified Mentor

Problem: No one at work can sign off experience

Solutions:

• Find external mentor
• Contact ACCA for support
• Network for mentor connections
• Consider employer change

Challenge 3: Recording Gaps

Problem: Haven't recorded experience regularly

Solutions:

• Start recording now
• Reconstruct from evidence (emails, reviews)
• Get mentor to backdate where appropriate
• Set calendar reminders

Challenge 4: Experience Not Recognised

Problem: Unsure if experience counts

Solutions:

• Check ACCA guidance
• Contact ACCA directly
• Describe experience, not job title
• Focus on transferable skills

PER and Exam Timing

Can You Complete PER Before Exams?

Yes. Many students:

• Start working before/during Applied Knowledge
• Complete PER before final exams
• Qualify for membership immediately upon exam completion

Typical Scenarios

Your PER Checklist

Before Starting Work

• Understand PER requirements
• Identify potential mentors
• Review Performance Objectives
• Set up My Experience portal

During Your Experience

• Record experience monthly
• Meet with mentor quarterly
• Get sign-offs regularly
• Seek varied experience

Approaching Completion

• Verify all 9 POs achieved
• Confirm 36 months logged
• Get final mentor approval
• Apply for membership

Conclusion

The PER requirement ensures ACCA members have genuine practical competence. Key success factors:

1. Start recording early, don't wait until the end
2. Find a good mentor, they're crucial for sign-off
3. Seek variety, ensure you can achieve all 9 POs
4. Document thoroughly, use STAR format
5. Integrate with exams, complete both efficiently

Your practical experience is as valuable as your exam success. Invest in it wisely.

---

Preparing for ACCA exams while gaining experience? ACCAly's flexible study tools fit around your work schedule.