About ACCA

Practical Experience

Pass­ing your exams is a huge achieve­ment, how­ever in addi­tion, a key com­po­nent of the ACCA qual­i­fi­ca­tion is obtain­ing rel­e­vant prac­ti­cal expe­ri­ence. You will need to gain 3 years prac­ti­cal expe­ri­ence dur­ing or after your stud­ies in order to obtain mem­ber­ship.

You will need to record and report your PER progress through the trainee devel­op­ment matrix (TDM). There is no time limit to gain­ing prac­ti­cal expe­ri­ence and obtain­ing the ACCA qualification.

You will need to achieve 9 of the per­for­mance objec­tives listed below. This must com­prise of ALL 5 Essen­tial Objectives and 4 from 5 Technical Objectives.


All five required:

  • Professionalism and ethics
  • Stakeholder relationship management
  • Strategy and innovation
  • Governance, risk and control
  • Leadership and management
TECHNICAL OBJECTIVES (four to be completed)

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


Let's Get Social