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Demonstrating the right skills, knowledge and behaviour

As part of the PER (Practical Experience Requirement), you will achieve performance objectives* to demonstrate that you can apply the knowledge, skills and behaviours developed through the exams syllabuses to real-life, work activities.

Performance objectives describe the kind of activities you may carry out within the workplace. They show that, as well as possessing the technical ability, you have the right values and attitudes expected of an accountant.

You are required to achieve 9 performance objectives* in total, including:

  • all five Essentials objectives, and 
  • any four Technical objectives.

Essential performance objectives 

All five required:

  • Professionalism and ethics
  • Stakeholder relationship management
  • Strategy and innovation
  • Governance, risk and control
  • Leadership and management

Technical  objectives 

Choose any four from these categories:

Corporate reporting

  • Record and process transactions and events
  • Prepare external financial reports
  • Analyse and interpret financial reports

Financial management

  • Evaluate investment and financing decisions
  • Manage and control working capital
  • Identify and manage financial risk

Sustainable management accounting

  • Evaluate management accounting systems
  • Plan and control performance
  • Monitor performance


  • Tax computations and assessments
  • Tax compliance and verification
  • Tax planning and advice

Audit and Assurance

  • Prepare for and plan the audit process
  • Collect and evaluate evidence for an audit
  • Review and report on the findings of an audit


You will demonstrate your achievement of the performance objectives to your practical experience supervisor by performing 5 activities in the workplace and writing a narrative statement for each performance objective. 

For more detailed information on the Performance Objectives, download the New Performance Objectives document under the related document section below.

If you work for an approved employer you may be able to take advantage of the performance objective exemption.

Elements and statements

The performance objectives are made up of elements which describe the skills and experience you must demonstrate and a statement where you summarise and reflect on your work activity. You will need to claim five elements and complete a statement for each performance objective.

Your PER progress - achievement of performance objectives, employment details and time completed in a relevant role, are all recorded in My Experience, which you can access through your myACCA account.

Performance objective exemption

If your work for an ACCA Approved Employer who holds trainee development approval at Gold or Platinum level, then they may allow you to claim a performance objective exemption. This means that you do not need to document completing the performance objectives in My Experience.

However, it is important to confirm that your employer has this level of approval and whether they want to allow you to claim the performance objective exemption.

If you qualify for the exemption, you will still need to achieve 36 months' experience and record this in My Experience.

Last updated: 8 Aug 2017

Related documents

  • Performance objectives document

    PDF 718KB