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Acca Per
Performance objectives are benchmarks of effective performance that describe the types of work activities students and affiliates will be involved in as trainee accountants. They also outline the values and attitudes trainees should demonstrate as they fulfil their practical experience requirements.
Trainees are required to achieve 13 performance objectives in total – all nine Essentials performance objectives and any four Options performance objectives. Performance objectives are divided into nine areas which are closely linked to the exam syllabus – reinforcing that any knowledge developed through the exams process will have a clear application in the workplace. Each trainee is required to plan with their workplace mentor which performance objectives they aim to achieve. This process will help both to identify which performance objectives the trainee can realistically achieve in their current role. Trainees should consider: • their role – they can complete a role profile using the trainee development matrix (TDM) which can be accessed through myACCA • their responsibilities • opportunities for gaining experience • which exams they have passed or are currently studying. As an employer or workplace mentor, you should encourage trainees to think about ways they can achieve performance objectives and provide opportunities for them to do this eg secondments or job rotations, project work, or learning and undertaking new responsibilities. These types of activities will help the trainee to meet ACCA’s practical experience requirements and benefit the organisation in which they work. Once the workplace mentor and the trainee have identified which performance objectives the trainee is going to achieve, the trainee will need to complete a period of work where they are gaining experience and developing their skills. The workplace mentor and the trainee will then need to review this experience. Using the trainee development matrix (TDM) trainees will need to answer a

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