ACCA PER Supervisor Rules and MyExperience Sign-Off Explained

The Practical Experience Requirement is where many ACCA students get stuck, and the stumbling block is often the sign-off rather than the work. ACCA requires 36 months of supervised experience in a relevant accounting or finance role and nine performance objectives, and both need to be approved by a supervisor. ACCA's practical experience FAQ describes five Essential objectives and at least four Technical ones. This guide covers who ACCA says can act as your supervisor, how the MyExperience tool works, and how part-time hours are counted. It follows ACCA's current published rules, which ACCA says will change with the redesigned qualification. For the basics read our ACCA practical experience requirements and ACCA PER guide.

At a glance

What ACCA asks you to complete

ACCA's qualification structure page says students must complete 36 months of relevant experience and achieve nine performance objectives. The practical experience FAQ explains that these are five Essential objectives and at least four Technical objectives. We use ACCA's wording rather than the phrase option objectives that appears on some third-party pages.

Who can be your supervisor

ACCA's FAQ says your supervisor is usually your line manager. To sign off the objectives, the supervisor should be a qualified accountant recognised by law in your country and/or a member of an IFAC body. ACCA also says an external consultant or auditor can act as your supervisor where there is no conflict of interest. That option helps students in small firms or family businesses, but you should keep records showing why the arrangement is independent.

When your line manager is not qualified

ACCA says an unqualified line manager can sign off your time, and you then nominate a qualified second supervisor for the performance objectives. In practice this means two sign-offs: one person confirms the months you worked, and another confirms that the objectives were met. Ask the second supervisor early, because they need to understand what you did to approve it.

How MyExperience works

ACCA's guidance says you reach the experience tool through MyACCA. For each objective you write a statement of 200 to 500 words describing what you did, then claim the objective and send it to your supervisor for approval. Time is claimed when you leave a role or when you reach 36 months. Write your statements while the work is fresh, so your supervisor has specifics to approve.

Part-time and changing jobs

ACCA says part-time hours are counted pro rata, with 1,540 hours equal to 12 months. If you move employers, claim your time as you leave each role, as the process invites. A supervisor who has left the business is hard to contact later, so claim and gather sign-offs before you go.

What we could not confirm

We could not confirm how ACCA treats gaps between roles, whether a supervisor must have supervised you for a minimum period, or the exact evidence it may ask for in an audit of a claim. ACCA's competency interview is a different process, which we cover in our ACCA competency interview guide. Our ACCA work experience guide also looks at what counts as relevant experience.

The Ethics module and your timeline

Experience is separate from the Ethics and Professional Skills Module, which ACCA calls an essential step towards membership. Our Ethics and Professional Skills Module guide covers it. Experience sign-off runs on its own timetable, so start recording objectives as soon as you begin work.

What changes in 2027

ACCA's future qualification pages say the 36-month requirement stays but the objectives will change. If you are partway through your objectives under the current rules, check ACCA's transition guidance before you stop or restart your claims.

Frequently asked questions

How long is the ACCA practical experience requirement?

36 months of supervised experience in a relevant accounting or finance role, according to ACCA.

Who can sign off my performance objectives?

A qualified accountant recognised by law in your country and/or a member of an IFAC body, according to ACCA's FAQ.

Can my line manager sign off if they are not qualified?

They can sign off your time, and you nominate a qualified second supervisor for the objectives.

How long should each objective statement be?

ACCA's guidance describes a statement of 200 to 500 words for each objective.

How is part-time experience counted?

Pro rata. ACCA says 1,540 hours equals 12 months.

Next steps

Read our ACCA PER guide and Ethics and Professional Skills Module guide next. If you are comparing study options, see our Learnsignal pricing page.

Source: ACCA practical experience pages, ACCA qualification structure page, ACCA student FAQs on practical experience requirements and ACCA future qualification page. Checked October 2026.