ACCA PER Explained Simply: 36 Months, 9 Targets

Simplifying ACCA PER: The Complete 2026 Guide

What is ACCA PER? (Simple definition)

ACCA PER (Practical Experience Requirement) is the real‑world work experience you must complete to become an ACCA member, alongside passing exams and completing the ethics module. It answers one question: Can you do the job of a professional accountant in the real world?

If you are still exploring whether the ACCA path is right for you, start with our guide on what ACCA is to understand the full qualification structure.

ACCA PER in 30 seconds 

Why ACCA PER matters for your career

PER is one of the three pillars of your ACCA journey: exams, ethics, and practical experience. Employers want proof you can handle deadlines, stakeholders, ethics, and real‑life pressure – not just exam questions.

Ignoring PER until you finish exams can delay your membership, promotion, or eligibility for practising certificates. For a wider view of what an ACCA career looks like and current pay scales, see our study of ACCA salaries in India.

ACCA PER requirements: 36 months + 9 objectives

1. 36 months of supervised experience

You must complete at least 36 months of relevant, supervised work in finance, accounting, audit, tax, or an allied field.

• Those 36 months do not need to be in one job or country; combine time across roles and employers.
• Part‑time roles and internships can count if the work is relevant and properly supervised.
• Earlier experience may count if it matches ACCA’s PER criteria and can be verified.

2. Nine performance objectives

Alongside your work experience, you must achieve 9 performance objectives: 5 Essentials (for everyone) and 4 Technical (chosen from 17 options).

• 4 Technical – chosen from 17 options based on your role.

• Knowing its description and the five detailed “elements”.
• Demonstrate clearly how your work fulfills the required aspects.
• Writing a focused 200–500-word statement explaining how your work meets it.
• Obtain your supervisor’s review and sign-off.

Essentials vs Technical objectives (made easy)

Essential performance objectives (complete all 5)

• Ethics and professional behaviour
• Stakeholder relationship management and communication
• Strategy and innovation
• Governance, risk, and control
• Leadership and group management

These prove you can act ethically, communicate with stakeholders, understand risk, and contribute to your organisation’s direction.

🛍️ Product

Best ACCA PM (F5) Online Course | Master Performance Management

ACCA Performance Management (PM) Online Course – BPP ECR Recorded Lectures Enhance your Performance Management (PM) expertise with BPP’s Enhanced Clas...

by BPP ✓ Available

🛒 View Product

Technical performance objectives (choose 4)

• Financial reporting and external reporting
• Management accounting, budgeting, and performance management
• Taxation
• Audit and assurance
• Financial management and risk

Choose objectives that match your daily responsibilities. For example, if you are sitting the ACCA FM exam, picking financial management objectives makes gathering evidence natural.

MyExperience: where you record your PER

• Add job details – job title, employer, dates.
• Track how many months you have completed.
• Select which performance objectives you are working on.
• Draft and save your 200–500-word statements.
• Send objectives to your Practical Experience Supervisor for sign‑off.

Pro tip: Log in every few months and update while details are fresh, instead of trying to remember everything at the end of three years.

Who can be your Practical Experience Supervisor?

• Your line manager, finance manager, partner, or another senior qualified professional.
• Someone who understands your day‑to‑day work.

• Register on the ACCA system when you add their details.
• Review your recorded experience and statements.
• Approve your 36-month plan and the objectives online.

Without an active supervisor, you cannot complete PER, so secure this relationship early. To help you approach a potential supervisor, consider using this one-sentence script: 'I am working towards completing my ACCA Practical Experience Requirement and would greatly appreciate your support as my Practical Experience Supervisor to guide and validate my work progress.'

PER with an ACCA Approved Employer

• ACCA recognises your employer’s training and review systems.
• You may not need to record every objective in full detail.

• Complete the full 36 months.
• Follow your employer’s internal PER process.

When to start ACCA PER (and what counts)

• Accounting and finance roles – accounts assistant, finance executive, financial analyst.
• Audit and assurance – external audit associate, internal auditor.
• Tax – tax associate, corporate/indirect tax analyst.
• Specialist areas – financial reporting, treasury, risk management.
• Internships or part‑time roles with genuine accounting responsibilities.

If you are a qualified Indian CA considering ACCA, our blog on ACCA after CA explains how prior experience and exemptions work together.

How to write strong performance objective statements

Simple structure:

1. Context: Describe your organisation, role, and situation.
2. Tasks: List key tasks related to the objective.
3. Actions: Focus on what you did – decisions, analysis, communication.
4. Results: Explain the impact – better reporting, time saved, improved controls.
5. Reflection: Mention what you learned and how it changed your approach.

Refrain from generic wording like "I worked on financial statements." Instead, write concrete examples: "I prepared monthly management accounts for three business units and resolved variances with operations managers." Compare this to a common weak statement: "I was responsible for various tasks in accounting processes," which lacks the specificity needed for a strong performance objective. By seeing these side by side, you can better self-assess and strengthen your own statements.

Read our blog on 40+ ACCA Per Examples for copy paste ready templates.

Common ACCA PER mistakes (and quick fixes)

If you are X, do Y (quick decision guide)

Plan your ACCA journey around PER.

PER should not feel like an afterthought. Integrate it with your exam schedule by checking the upcoming ACCA exam dates and planning roles that correspond with the papers you are studying.

For students exploring whether the investment is worthwhile, our review on whether ACCA is worth it in India breaks down career ROI, including the PER advantage. If you are weighing total costs, the comprehensive breakdown in our ACCA course fees guide will help you budget for exams, materials, and registration alongside your work commitments. Imagine yourself in the future as a newly qualified member, confidently signing audit reports, leading meetings, and making strategic decisions for your organization. This future vision can motivate and cement your commitment to completing the journey ahead.

Students already holding an Indian CA qualification can accelerate both exams and PER – see ACCA exemptions for CA to understand which papers you can skip and how prior audit or accounts experience may count towards your 36 months.

Finally, keep an eye on syllabus updates. Our guide to ACCA syllabus changes 2027 outlines upcoming changes to exam structure and performance objectives, so you can future‑proof your PER evidence before requirements shift.

About the author – Vicky Sarin, CA

Vicky Sarin is a Chartered Accountant with over 25 years’ post‑qualification experience spanning CFO roles in multinational organisations, financial controllership, and strategic-level advisory. He has guided hundreds of ACCA, CA, and CPA students through exam strategy, practical experience documentation, and career planning. As Content Lead at Eduyush, Vicky ensures that all guidance aligns with current ACCA standards and real-world employer expectations.