ACCA Competency Based Interview: PER Guide and How to Evidence Your Skills

What Is the ACCA PER?

The ACCA Practical Experience Requirement (PER) requires candidates to complete a minimum of 36 months of relevant work experience and demonstrate competence across a minimum of nine performance objectives (five essential performance objectives plus at least four technical performance objectives from a choice of 17) before they can apply for ACCA membership. The PER is recorded through your online My Experience record and must be signed off by an approved supervisor.

Essential and Technical Performance Objectives

ACCA has five Essential Performance Objectives which must all be achieved: ethics and professionalism, stakeholder relationship management, strategy and innovation, governance, risk and control, and leadership and management. In addition, you must demonstrate at least four Technical Performance Objectives from a choice of 17, covering areas such as financial accounting and reporting, management accounting, audit and assurance, taxation, and financial management. Within each objective, you must demonstrate specific competencies using real work examples.

How to Write Good PER Evidence

Use the STAR format: Situation (what was the context?), Task (what were you responsible for?), Action (what did you specifically do — not the team, you), Result (what was the outcome and how was it measured?). Be specific — vague answers like "I assisted with financial reporting" are insufficient. "I prepared the monthly management accounts for three cost centres, identifying a £45,000 accruals error that was corrected before board submission" is the level of specificity required.

Common PER Mistakes

The most common reasons ACCA members reject PER submissions: evidence is too vague, activities are listed rather than demonstrated, the candidate's personal contribution is unclear, or the evidence doesn't match the specific competency being claimed. Read each performance objective statement carefully and map your evidence precisely to it.

Competency-Based Interviews in the Workplace

Many employers use competency-based interviews that mirror ACCA's PER framework. Questions like "Tell me about a time you identified and managed a financial risk" or "Describe a situation where you influenced a business decision through financial analysis" draw on exactly the same experiences you document for PER. Keeping your PER updated means you always have fresh, specific examples ready for interviews.

Getting Your Supervisor to Sign Off

Your supervisor does not need to be ACCA-qualified but must be a senior colleague who can verify your work. Have regular conversations about your progress — do not save the PER discussion for once a year. Monthly brief updates mean your supervisor is familiar with your development and sign-off is straightforward.

Further Reading

• ACCA Overview
• ACCA Membership Benefits
• Getting Employer Sponsorship for ACCA

Study with Learnsignal

Learnsignal supports ACCA students through exams and provides guidance on the PER and membership process. Explore our ACCA courses.