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ACCA PER

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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

As an employer or workplace mentor, you should encourage

total – all nine Essentials performance objectives and any four

trainees to think about ways they can achieve performance

Options performance objectives.

objectives and provide opportunities for them to do this eg
secondments or job rotations, project work, or learning and

Performance objectives are divided into nine areas which

undertaking new responsibilities. These types of activities

are closely linked to the exam syllabus – reinforcing that any

will help the trainee to meet ACCA’s practical experience

knowledge developed through the exams process will have a

requirements and benefit the organisation in which they work.

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 and responsibilities – they can complete a role profile using My Experience, their online planning and
recording tool; this will help them think about their present work activities and help to identify performance objectives
to tackle first

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 My Experience...