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student accountant ISSUE 19/2011 31 Find out about practical experience requirements www2.accaglobal.com/students/acca/per faqs: per return We answer your frequently asked questions about the PER return – a key part of gaining the ACCA Qualification. As part of the PER process, every trainee is required to submit a PER return each year, stating what practical experience they have obtained, if any, in the last 12 months. The purpose of the PER return is to help you and ACCA track your practical experience and your progress towards gaining ACCA membership. It also allows ACCA to assist you by developing products and services to help support your training and development. Even if you are not currently working in a relevant role or if you are a full‐time student, you must make a PER return. How do I make a PER return? You should complete your PER return online through the TDM, which can be accessed through myACCA. There are various sections you need to complete depending on your working status but the whole process will only take you a few minutes. The PER return allows you to: ¤ view or confirm the performance objectives that have been signed off to date by your workplace mentor(s) ¤ confirm the time (in months) that you have been in a relevant role since your last PER return ¤ confirm that the information you have given is true by signing a declaration and agreeing that you are committed to your development and to ACCA’s Code of Ethics. every trainee is required to submit a PER return each year, stating what practical experience they have obtained in the last 12 months. does not mean that you have to wait until December to make your return; you can complete your PER return online at any time during the year. For example, if you know that you will be studying full-time for the rest of the year and will not be in a relevant working role, you can make your PER return now, stating that you have no relevant work experience to record at this time. I am not working. Do I still need to make a PER return? Yes. All trainees are required to complete a PER return, including those studying on a full-time basis, those working in a non-relevant role and those not working for other reasons such as ill health. I have already made my PER return for this year but have more experience to declare – what do I do? If you need to, you can make more than one PER return in a year. However, please be aware that your most recent entry will overwrite what you declared previously, so make sure your latest entry includes any previous information entered. You can record as little as one month’s experience when you make your PER return – if it is relevant it will all add up to the 36 months required. PER audit ACCA reviews trainees’ workplace achievement. Non-completion of the PER reporting requirement, lack of recording and continued non‐achievement of performance objectives (where you are in a relevant role) will be among the factors taken into account when selecting trainee records for review. Trainees’ online TDM or paper-based records will be subject to the same levels of PER audit. PER When do I have to do my PER return by? The closing date to make your PER return is 1 January each year. But this
Submit an exam entry at any time Enter for exams online early and save money Enter for one of the next two exam sessions Amend existing exam entries Visit www.accaglobal.com/students/exams/entries Our New exam entry dates JUNE exams March April May Early exam entry (online only) Standard exam entry (online and paper) Late exam entry (online only) December exams How will you Remember? www.accaglobal.com/dontforget September October November Early exam entry (online only) Standard exam entry (online and paper) Late exam entry (online only)
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