Practical Experience Requirements (PER)
Becoming an ACCA-qualified accountant does not just involve passing your exams and the professional ethics module, you also need to complete our Practical Experience Requirement (PER). PER provides a structure for you to follow by setting you a range of performance objectives. The performance objectives ensure you gain the experience to demonstrate that you have the abilities required to become a member. The performance objectives are closely linked to the exam syllabus and we recommend that you co-ordinate your study and achieving our practical experience requirement to gain the most from both although you can gain your practical experience before, during or after you complete the exams.
A workplace mentor is an individual who supports your development in the workplace and reviews your progress and achievement at work and will typically review your practical experience online. They should be someone you work closely with, who knows the type of work you currently do and who also knows the quality of your work. This will probably be your line manager or whoever you report to on particular projects or activities. Ideally your workplace mentor should be a qualified accountant. If they are not an ACCA member, they should be a member of a professional accountancy or audit body recognised by law in the country in which you work.