ACCA Work Experience (PER) Complete Guide 2026

ACCA Work Experience (PER) Complete Guide 2026

Passing exams isn't enough, you need practical experience to become an ACCA member. Here's your complete guide to the Practical Experience Requirement.

What is PER?

The Practical Experience Requirement (PER) ensures you can apply theoretical knowledge in real workplace situations. It's essential for ACCA membership.

PER Requirements

Time Requirement

• 36 months of relevant work experience
• Can be completed before, during, or after exams
• Part-time experience counts proportionally

Performance Objectives

You must achieve 9 performance objectives:

• 5 are Essentials (mandatory)
• 4 are chosen from Options (your choice)

Essential Performance Objectives

1. Ethics and Professionalism Demonstrate ethical behavior and professional standards.

1. Governance, Risk, and Control Contribute to governance, risk management, and internal controls.

1. Stakeholder Relationship Management Build and maintain effective stakeholder relationships.

1. Strategy and Innovation Contribute to strategic development and innovation.

1. Leadership and Management Lead and manage people and projects.

Options Performance Objectives

Choose 4 from areas including:

• Financial reporting
• Management accounting
• Finance and financial management
• Audit and assurance
• Taxation
• Performance management

Finding a Supervisor

Approved Employers

ACCA approved employers have streamlined PER processes.

Non-Approved Employers

You need a practical experience supervisor who is:

• A qualified accountant
• Familiar with your work
• Willing to sign off your objectives

No Accountant at Work?

ACCA can help connect you with a mentor.

Recording Your Experience

My Experience Platform

Use ACCA's online platform to:

• Record activities and examples
• Self-assess performance
• Track supervisor sign-offs
• Monitor progress

What to Include

For each objective:

• Specific examples of your work
• How you demonstrated competence
• Outcomes and impact
• Supervisor verification

Tips for Success

1. Start Early Begin recording experience as soon as you register.

1. Link to Daily Work Identify which objectives relate to your current role.

1. Be Specific Provide detailed examples, not generic descriptions.

1. Regular Updates Update your record monthly rather than cramming at the end.

1. Communicate with Supervisor Keep them informed of your progress and objectives.

Career Planning

Seeking the Right Opportunities

If your current role doesn't cover all objectives:

• Discuss with your manager
• Seek project opportunities
• Consider role changes or secondments

Approved Employer Benefits

• Structured training programs
• Dedicated PER support
• Easier supervisor access
• Enhanced career development

Conclusion

PER is more than a checkbox, it's how you develop professional competence. Treat it as a career development tool and you'll become a well-rounded finance professional. Use ACCAly alongside your work experience to reinforce theoretical knowledge.