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ACCA PER Examples: 27 Ideas Across All 22 Performance Objectives (2026)

Published March 18, 2024 Updated October 7, 2026 by Neha Singh

ACCA · Practical Experience Requirement

Stuck on your performance objectives? Below are example ideas for every ACCA PO, from PO1 to PO22, with UK and India context, plus a model structure. One rule first: use them for inspiration only. Your statements must describe your own work in your own words.

Updated 7 October 2026 · By the Eduyush ACCA team, an ACCA Registered Learning Partner · 12-minute read

Quick answer

To complete ACCA PER, you need 36 months of relevant experience and nine performance objectives: all five Essentials (PO1–PO5) and any four of the 17 Technical objectives (PO6–PO22), signed off by your supervisor in MyExperience. Each statement should be 200–500 words, in the first person, with one or two real examples, the skills you used and a reflection. Never copy sample statements. ACCA checks for similarity, and copying has led to members being excluded.

ACCA PER at a glance

The Practical Experience Requirement (PER) is one of three parts of ACCA membership, alongside the exams and the Ethics and Professional Skills module (ACCA: Practical experience requirement). For more detail, see our ACCA PER explained guide and our EPSM guide.

ACCA Practical Experience Requirement at a glance
Requirement	Detail
Experience	36 months in a relevant accounting or finance role
Performance objectives	9 in total: all 5 Essentials + any 4 of 17 Technical
Statement length	200–500 words per objective
Supervision	Signed off by your practical experience supervisor
Where it's recorded	ACCA's MyExperience platform
Also needed for membership	All exams and the Ethics and Professional Skills module

The 22 ACCA performance objectives
Type	Objectives
Essentials (all 5)	PO1 Ethics and professionalism · PO2 Stakeholder relationship management · PO3 Strategy and innovation · PO4 Governance, risk and control · PO5 Leadership and management
Corporate and business reporting	PO6 Record and process transactions and events · PO7 Prepare external financial reports · PO8 Analyse and interpret financial reports
Financial management	PO9 Evaluate investment and financing decisions · PO10 Manage and control working capital · PO11 Identify and manage financial risk
Management accounting	PO12 Evaluate management accounting systems · PO13 Plan and control performance · PO14 Monitor performance
Taxation	PO15 Tax computations and assessments · PO16 Tax compliance and verification · PO17 Tax planning and advice
Audit and assurance	PO18 Prepare for and plan the audit and assurance process · PO19 Collect and evaluate evidence · PO20 Review and report on findings
Advisory, data and technology	PO21 Business advisory · PO22 Data analysis and decision support

Tip: ACCA suggests choosing the technical objectives most relevant to your job, so your supervisor is comfortable signing them off (ACCA: choosing objectives).

Why you must never copy PER examples

Copying can cost you your membership. ACCA's guidance says statements must be uniquely yours and that it checks for similarity (ACCA PO statement guide). In July 2026, ACCA's Disciplinary Committee excluded a member whose PO statements were significantly similar to other trainees', finding he had acted dishonestly, and ordered him to pay costs of £9,289 (ACCA disciplinary decision). The ideas below are prompts to help you recognise your own experience, not text to reuse.

How to structure a PO statement

ACCA's own guide asks you to cover four things in 200–500 words:

What you did: your role and the task, in the first person
One or two examples: specific, real situations from your work
Skills: what you developed or applied
Reflection: what you learned or would do differently

Annotated example statement

PO10 Manage and control working capital: annotated structure (about 230 words)

What I did (context and role): "As an assistant accountant at a mid-sized distributor, I'm responsible for the sales ledger and the weekly aged-receivables report."

Example 1 (specific action and result): "In March, debtors over 60 days had risen to about a quarter of the ledger. I analysed the report by customer and found three accounts made up most of the overdue balance. I called each customer, agreed written payment plans, and set up reminder emails at 30 and 45 days. By June, over-60-day balances had roughly halved."

Example 2 (a second, different task): "I also compared our credit terms with our suppliers' and suggested taking early-payment discounts from two suppliers, which my manager approved."

Skills developed: "Credit control, negotiation, and using ledger data to prioritise collections."

Reflection: "I learned that early, polite contact works better than waiting for invoices to become overdue. Next time I'd credit-check new customers before agreeing terms."

This shows structure only. Your statement must describe your own work, in your own words. Copying or lightly editing this text could be treated as misconduct.

Essential PO examples (PO1–PO5)

Everyone completes all five Essentials. These ideas reflect realistic trainee and early-career work. Use them to jog your memory, then write about what actually happened.

PO1: Ethics and professionalism

Idea 1 (Both): A supplier you were paying turned out to be owned by a colleague's relative. You flagged the potential conflict of interest to your manager under the company's code of conduct instead of processing the invoice.

Skills to highlight: Applying the fundamental principles, especially objectivity and integrity; knowing when and how to escalate. Reflection angle: Next time you'd check the related-party register before processing payments to a new supplier.

Idea 2 (Both): A manager asked you to post an accrual without support to hit a month-end target. You asked for documentation, explained why you couldn't post it without evidence, and the entry was revised.

Skills to highlight: Professional scepticism; handling pressure respectfully. Reflection angle: You learned to raise concerns early and in writing.

PO2: Stakeholder relationship management

Idea 1 (Both): A client's finance director kept missing deadlines for audit information. You set up a shared request tracker and weekly ten-minute calls, and outstanding items fell sharply before fieldwork.

Skills to highlight: Managing expectations; clear, timely communication. Reflection angle: You'd agree the request list at the planning meeting next time.

Idea 2 (Both): A sales head didn't understand why commission accruals differed from his own figures. You walked him through the reconciliation using a one-page summary instead of the full ledger.

Skills to highlight: Explaining finance to non-finance colleagues. Reflection angle: Visual summaries worked better than spreadsheets for this audience.

PO3: Strategy and innovation

Idea 1 (Both): You noticed bank reconciliations took two days each month. You built a Power Query template that matched most transactions automatically, cutting the task to half a day.

Skills to highlight: Spotting improvement opportunities; using technology. Reflection angle: You'd document the template so others could maintain it.

Idea 2 (Both): You helped analyse whether to outsource payroll, comparing in-house costs with three provider quotes, and presented the numbers to your manager.

Skills to highlight: Supporting strategic decisions with data. Reflection angle: You learned to include non-financial factors, such as data security.

PO4: Governance, risk and control

Idea 1 (Both): While reviewing expense claims, you found the same receipt submitted twice. You reported it, and the team added a duplicate-check control in the expenses system.

Skills to highlight: Identifying control weaknesses; recommending controls. Reflection angle: You saw the value of testing controls, not just assuming they work.

Idea 2 (UK / India): You updated the risk register for a new GST e-invoicing requirement (India) or Making Tax Digital rollout (UK), assigning owners and deadlines for each risk.

Skills to highlight: Risk identification and monitoring. Reflection angle: Earlier involvement of IT would have helped.

PO5: Leadership and management

Idea 1 (Both): When a colleague went on leave during year-end, you coordinated the remaining two team members' tasks with a daily checklist so all schedules were finished on time.

Skills to highlight: Planning and delegating; supporting colleagues. Reflection angle: You'd build cover plans before busy periods, not during them.

Idea 2 (Both): You trained a new joiner on the purchase ledger process, wrote step-by-step notes and checked their first month's work.

Skills to highlight: Coaching and knowledge transfer. Reflection angle: Written guides reduced repeat questions.

Technical PO examples (PO6–PO22)

Choose any four. Where UK and Indian practice differ, the example names both.

Example ideas for each technical performance objective
PO	Objective	Example idea (adapt to your real work)	Best for
PO6	Record and process transactions and events	Posted and reviewed month-end journals, accruals and prepayments in [Tally / SAP / Xero], and cleared old suspense account balances.	Both
PO7	Prepare external financial reports	Drafted statutory accounts under FRS 102 (UK) or Ind AS / Schedule III of the Companies Act 2013 (India), including notes and disclosures, for review by the senior.	UK / India
PO8	Analyse and interpret financial reports	Prepared a ratio analysis of a client's last three years of accounts, explaining a fall in gross margin to the manager.	Both
PO9	Evaluate investment and financing decisions	Built an NPV model for a proposed machinery purchase, testing the result against different discount rates and lease-versus-buy options.	Both
PO10	Manage and control working capital	Ran a weekly aged-receivables review and agreed payment plans with slow-paying customers, reducing overdue balances.	Both
PO11	Identify and manage financial risk	Tracked foreign currency exposure on USD supplier payments and helped prepare a hedging summary for the finance manager.	Both
PO12	Evaluate management accounting systems	Reviewed how overheads were allocated across product lines and suggested activity-based drivers for two cost pools.	Both
PO13	Plan and control performance	Prepared the departmental budget for next year, gathering inputs from managers and reconciling them to the company plan.	Both
PO14	Monitor performance	Produced monthly variance reports, investigated material variances and explained the causes to budget holders.	Both
PO15	Tax computations and assessments	Prepared corporation tax computations (UK) or income tax and advance tax computations (India) for small company clients.	UK / India
PO16	Tax compliance and verification	Prepared and reconciled quarterly VAT returns under Making Tax Digital (UK) or GSTR-1 and GSTR-3B returns and TDS filings (India).	UK / India
PO17	Tax planning and advice	Researched available reliefs, such as capital allowances (UK) or Section 80 deductions (India), and drafted a note for the manager's review.	UK / India
PO18	Prepare for and plan the audit and assurance process	Helped prepare the audit planning memorandum, including materiality calculations and the risk assessment for revenue and inventory.	Both
PO19	Collect and evaluate evidence for an audit or assurance engagement	Performed substantive testing on trade receivables, including circularisations and after-date cash testing, and documented exceptions.	Both
PO20	Review and report on the findings of an audit or assurance engagement	Drafted points for the management letter on control weaknesses found during fieldwork for the manager to review.	Both
PO21	Business advisory	Prepared cash flow forecasts and a funding summary for a small business client applying for a bank loan.	Both
PO22	Data analysis and decision support	Built a Power BI dashboard pulling sales and margin data by region, helping managers spot underperforming products.	Both

UK and India context: Use the frameworks you actually work with: FRS 102, UK-adopted IFRS, VAT and Making Tax Digital in the UK; Ind AS, the Companies Act 2013, GST and TDS in India. Specific local detail makes a statement more credible and easier for your supervisor to confirm.

How to write your PER in six steps

Choose relevant objectives. Pick the four technical POs that match your actual job, so your supervisor can confirm what you did.

List real examples. For each PO, note one or two specific tasks you personally did, with when, what and the result.

Write in the first person. Explain what you did, the skills you used and what you'd do differently, in 200 to 500 words.

Use your own words. Never copy or adapt someone else's statement. ACCA checks for similarity.

Review against the objective. Check the example clearly fits the objective and isn't repeated across other POs.

Send to your supervisor. Tell your supervisor in advance and agree a timescale for sign-off in MyExperience.

ACCA PER myths vs facts

ACCA PER myths vs facts
Myth	Fact
You need 9 Essential and 4 Optional objectives.	You need 9 in total: 5 Essentials and 4 Technical.
Copying a good sample statement is fine if you change some words.	ACCA checks for similarity. Copied statements have led to exclusion from membership.
Bigger achievements look better.	Statements must be true and confirmable by your supervisor. Realistic trainee-level work is what ACCA expects.
"Personal effectiveness" is a performance objective.	It was part of an older framework. Today's objectives are PO1 to PO22.
You can write all statements at the end.	ACCA advises writing as you go so examples stay specific.

Common mistakes

✗Copying or paraphrasing someone else's statement. It's the fastest way to a disciplinary case.
✗Writing about the team, not you. Use "I", and say exactly what you did.
✗Being vague. Include the task, the context, what you did and the outcome.
✗Reusing one example across several POs. Each statement needs its own example.
✗Choosing POs your supervisor can't confirm. Pick technical objectives that match your real role.
✗Exaggerating seniority. Claims like "presented to the board" must be true and confirmable.
✗Forgetting the reflection. Say what you learned or would do differently.
✗Leaving it all until the end. Record your time and draft statements as you go.

FAQs

What is ACCA PER?

The Practical Experience Requirement is one of the three components of ACCA membership, alongside the exams and the Ethics and Professional Skills module. You need 36 months of supervised experience in a relevant role and must achieve nine performance objectives, recorded in MyExperience.

How many performance objectives do I need?

Nine: all five Essentials (PO1 to PO5) and any four of the 17 Technical objectives (PO6 to PO22). Choose the technical ones that match your actual job.

How long should a PO statement be?

ACCA's guidance is 200 to 500 words per statement, written in the first person, with one or two real examples, the skills you used and what you learned.

Can I copy PER examples from the internet?

No. Statements must be your own words about your own work, and ACCA checks for similarity. In a 2026 case, a member whose statements were significantly similar to other trainees' was found to have acted dishonestly and was excluded from membership. Use examples like these only for ideas.

Who can be my PER supervisor?

Usually your line manager or another qualified accountant who knows your work. To sign off your performance objectives, the supervisor generally needs to be a qualified accountant recognised by law in your country or a member of an IFAC body. If your manager isn't, ACCA allows an external supervisor arrangement.

Can I count experience from before I registered with ACCA?

Generally yes, relevant experience gained before, during or after your exams can count toward the 36 months, as long as it's confirmed by a supervisor.

Which technical objectives suit a job in India?

Common choices for roles in Indian firms are PO6 (transactions), PO7 (financial reports under Ind AS), PO16 (GST and TDS compliance) and PO19 (audit evidence) for audit or Big Four roles. Pick what your supervisor can confirm.

Is the PER changing with the 2027 ACCA qualification?

ACCA has announced qualification changes from 2027. Check ACCA's PER pages for any changes that affect you, and record and submit statements regularly so your progress is saved.

ACCA PER Explained Simply

36 months, 9 targets and how MyExperience works.

ACCA EPSM Deadline 2027

The ethics module requirement explained.

ACCA Syllabus Changes 2027

What the new qualification means for you.

FCCA vs ACCA

Membership levels and career growth.

ACCA Salary in India 2026

Pay from freshers to CFO.

ACCA Careers

Job roles that count toward PER.

Still working through your exams?

Get the latest BPP and Kaplan ACCA study texts and exam kits from Eduyush, an ACCA Registered Learning Partner.

Shop ACCA books

Note: PER rules can change. Always check the latest guidance on ACCA's website and in MyExperience before submitting.

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ACCA PER Examples: 27 Ideas Across All 22 Performance Objectives (2026)

ACCA PER at a glance

Why you must never copy PER examples

How to structure a PO statement

Annotated example statement