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How to complete your PER



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so firstly, hello.

This film is all about the importance of the practical experience requirement, or

PER, how it works and what you need to know. Think about your practical experience as

early as possible while studying and ideally complete it at the same time as your

exams. Along with exams and the ethics module is a requirement for membership

and using the ACCA letters after your name. What is PER?

It's important that you can demonstrate your effectiveness in the workplace to

ACCA and also to employers. So all students must complete 36 months in a

relevant role and achieve 9 performance objectives. You don't need to complete

this all in one go, part time and even voluntary work counts, as long as it's in a

relevant role. What counts as a relevant role? It means a role where most of your

time is spent on activities or tasks related to accounting, finance, audit and

assurance or in other related technical areas such as taxation, insolvency and

forensic accounting. To get a better idea of relevant activities, go to my

experience and review the examples provided. If your job includes only a

small amount of accountancy and finance work it can still count as long as you

record the time spent on these activities. For example, if only a quarter

of you time during the year is spent working on accounting and finance tasks

you may only claim three months out of a possible 12 as relevant work experience.

You can use experience from previous roles to help gain your PER,

including experience gained before registering with ACCA. The person who

supervised you work at that time must be able to review and sign off your

performance objectives and the amount of time you are claiming. Performance objectives

are essential in improving your ability to become a member.

They set the minimum standard of work you were expected to achieve and the

values and attitudes you are expected to demonstrate. You need to complete 9 performance

objectives; 5 essentials and 4 technical, all to the satisfaction of

your practical experience supervisor. So, think carefully about what performance

objectives you want to achieve and remember you don't have to do them in

order or achieve them all at once. The performance objectives are made up of

elements which describe the skills and experience you need to demonstrate and the

statement where you

summarize and reflect on your work activity. You will need to claim 5 elements

and compete a statement for each performance objective. You can access your personal

My Experience record through my ACCA. Update it regularly as it proves you

have completed your PER. Even if you are currently studying full-time remember to

update my experience with this information . If you regularly update your

My Experience you'll see how many months of experience you've gained and the number

of performance objectives you've achieved. Let's move on to talk about the

role of the practical experience supervisor. Your supervisor will assess

whether you have achieved the standard required for each performance objective

based on your performance objective statements and performance in the

workplace. The person you choose is key to confirming your PER in the workplace. It's

also your responsibility to find a supervisor. So, there are a few things to

highlight straight away; your practical experience supervisor should be someone

who works closely with you and who knows the work you do and the quality of your

work. Your line manager is a good place to start, or the person you report to on

particular projects and activities.

Your supervisor must be a qualified accountant recognized by law in your

country and or a member of the International Federation of Accountants, IFAC, in order

to sign off your performance objectives. However, your supervisor doesn't need to

be a qualified accountant to sign off the relevant time that you have completed in your

role. So ,if your line manager is not qualified they can sign off your time

and you can nominate a second supervisor to work with your line manager to sign

off your performance objectives; you can have as many supervisors as you like. If

you work for an ACCA approved employer who holds training development approval

at gold or platinum level than you may be allowed to claim a performance objective

exemption, this means that you will not be required to complete the performance

objectives. This exemption exists because ACCA recognizes that your employer

already has a robust training and development program in place and

provides you with the required support to achieve ACCA membership. If you

leave your approved employer where the exemption has been applied you must

complete an approved employer PER summary form which you can find on our website.

When you have found your practical experience supervisor you need to enter

their details and send them an invitation to register as your

supervisor. You won't be able to submit anything to your supervisor or sign up

until they have registered. They will then receive an email asking them to register.

When they have done this you can submit your performance objectives for review.

You can send them individual elements or write your statement and submit the

full objective. You can also submit your time claim for sign off; you'll be

prompted to do this when you end a role or when you reach 36 months. Once your

experience is approved it will show as completed on your My Experience record.

When writing your statement tell us what you did to meet the objective and

highlight any lessons you learned.

Remember that you only need to cover the broad description of each performance

objective; you don't need to summarize all the activities you carried out to

achieve the individual elements. Your situation and experience are unique to

you, so your supervisor and ACCA do not expect to see duplicated answers, whether from

statement to statement or from other trainees. If such duplication occurs then

it may be referred to ACCA's disciplinary committee. At ACCA we carry

out audits to quality assure the PER process and protect the integrity of the

ACCA qualification. We strongly recommend that you regularly keep your My

Experience up to date because we track your progress towards meeting the

membership requirements and will invite you to apply as soon as you are ready.

So, what are you waiting for?

Check out all the great resources and support on our website to help you gain

and record your practical experience. Why not start using the My Experience tool today?

You will be one step closer to completing your journey to ACCA membership.