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FAQs
Can I use experience gained before I registered as an ACCA student towards the PER?
On your PER annual return you may record the total time, in months, you have spent in relevant roles. If you wish to have performance objectives signed off by your previous employer, you will need to provide details of your former employer in the ‘Your Workplace’ section - including details of your workplace mentor(s). You will then be able to answer challenge questions relating to the performance objectives you believe you have achieved during this previous period and submit these for review and sign-off to your former workplace mentor.
Please note that your current employer is unable to sign-off performance objectives gained with a previous employer.
Can lecturing experience count towards my PER?
Yes, up to 12 months’ lecturing experience can count towards the PER for membership. The lecturing experience must be at a level equivalent to the Fundamentals level of the ACCA Qualification and cover basic accounting, business studies and finance-related subjects.
Is it possible for those studying full-time to use a work placement towards ACCA’s PER?
Yes. If your placement is in a relevant role then you may use this experience towards your PER provided that the work experience is of sufficient breadth and depth to contribute towards achieving performance objectives and is properly supervised.
Can I use experience gained in a part-time or temporary position towards ACCA’s PER?
Yes, provided that the work experience is of sufficient breadth and depth to contribute towards achieving performance objectives and is properly supervised. You may find that experience gained in a part-time or temporary position does not allow you to achieve many performance objectives and may not provide sufficient opportunities for career development.
Also, work experience gained on a part-time basis can only count towards the PER for membership on a pro-rata basis. Therefore, wherever possible, it is advisable to obtain full-time work experience* that is relevant, supervised and meets the PER.
*As a guideline, ACCA considers full-time work experience to be 140 hours per month. 1540 hours of part-time work equates to 12 months of full-time work experience. This discounts annual leave etc.
How do I find a workplace mentor to verify my work experience?
Your workplace mentor should be someone that you work closely with and who knows what work activities you are completing and the quality of your work. Ideally, this would be someone like your line manager. You must ensure you have a workplace mentor to support you when gaining your relevant practical experience. Your workplace mentor should be a qualified accountant. For more information go to myACCA to access Support sheet 10: How to find a workplace mentor.
Do I have to work for an organisation that has been approved by ACCA?
No. You do not need to obtain your practical experience for membership in an organisation which has been approved by ACCA. However, if you work for an ACCA Approved Employer – trainee development stream, gold or platinum level you may be able to claim exemption from completing the TDM. This exemption must be agreed with your employer.
After completion of my studies, do I have to work in every employment sector i.e. industry, government and public practice in order to gain the necessary practical work experience?
No. ACCA trainees can chose to work in any business sector or combination of sectors to gain their PER, providing they work in a relevant role and are able to get a range of experience.
How often should I update my TDM?
ACCA recommends that you keep all your TDM information up to date. One of the difficulties trainees often experience when they come to apply for membership is that they find they are missing vital information, such as employer details, or have failed to gain sign-off for performance objectives achieved with a previous employer.
By making sure all the information in your TDM is up to date, you will also have a ‘virtual CV’, ready to use when you need it. Always remember to update your TDM if you are moving to a new organisation or changing job roles, and ensure you have any relevant performance objectives reviewed and signed off by your workplace mentor.


