ACCA Practical Experience Requirement — PER Guide 2026
ACCA Practical Experience Requirement 2026 — what the PER involves, the 17 performance objectives, how to document experience in myACCA, and getting sign-off from a supervisor.
The ACCA Practical Experience Requirement (PER) is one of three components you must complete to become a fully qualified ACCA member — alongside passing all 13 exams and completing the Ethics and Professional Skills module (EPSM). This guide explains exactly what the PER requires, how to document it, and how to get it signed off.
What is the ACCA PER?
The PER requires: 36 months (3 years) of relevant practical accounting or finance work experience; experience that covers a range of ACCA's performance objectives; and sign-off from a workplace supervisor or mentor — who must be a qualified accountant (ACCA member or other CCAB-qualified professional), though they do not need to be in your direct line management.
The 17 Performance Objectives
ACCA structures the PER around 17 performance objectives across five categories: Ethics, professionalism, and governance (4 objectives — all mandatory): demonstrate the application of professional ethics, values, and judgement; contribute to effective governance; identify and respond to risks; and manage compliance with relevant legislation and regulations. Financial accounting and reporting (2 objectives): prepare financial statements; and lead the finance function. Management accounting (2 objectives): prepare management information; and contribute to budgeting. Finance and financial management (3 objectives): identify and evaluate investment and financing opportunities; manage cash and working capital; and manage financial risk. Audit and assurance (2 objectives): plan and conduct audits; and review and report on internal controls. Taxation (2 objectives): calculate tax liabilities; and advise on tax planning. Other (2 objectives): use of technology; and leadership and management.
How to Document Your PER
PER is recorded in your myACCA account. For each performance objective, you record: your role and employer; the specific work activities that demonstrate the objective; and the outcome and your reflection on learning. You need your supervisor or mentor to review and sign off each objective. You can record PER in myACCA at any time — you do not need to wait until you have finished your exams.
Getting Your PER Signed Off
Your supervisor does not need to be your line manager — they need to be a qualified accountant who can attest to your work. If your direct manager is not a qualified accountant, identify another qualified accountant in your organisation (your FD, a finance controller, or an ACCA member colleague) who can act as your supervisor. If there is no qualified accountant in your organisation, ACCA can provide a Workplace Mentor — contact ACCA directly for guidance.
Frequently Asked Questions
Can I count experience before I registered with ACCA? Yes — ACCA allows relevant experience gained before registration to count toward the PER, as long as you can document it and have it signed off by a supervisor who can attest to it.
Do I need all 17 objectives? Not necessarily — ACCA requires you to complete all mandatory objectives (ethics category) and a sufficient number of others to meet the 36-month requirement. Check the current PER requirements on the ACCA website, as the structure can be updated.
What if I have been in a narrow finance role? ACCA acknowledges that not every role provides exposure to all objective areas. You may be able to cover some objectives through voluntary work, project involvement outside your main role, or short-term secondments. Discuss with your supervisor or ACCA if you have concerns about coverage.
Further Reading
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