Performance objectives

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class="breadcrumb-item"> <a href="/us/en.html" class="breadcrumb-item__link" aria-selected="false"> Home </a> </li> <li class="breadcrumb-item"> <a href="/us/en/student.html" class="breadcrumb-item__link" aria-selected="false"> Students </a> </li> <li class="breadcrumb-item"> <a href="/us/en/student/practical-experience-per.html" class="breadcrumb-item__link" aria-selected="false"> Practical experience </a> </li> <li class="breadcrumb-item"> <a class="breadcrumb-item__link" aria-selected="true"> Performance objectives </a> </li> </ul> </section>   <div class="page-main__content-area grid-container"> <div class="grid-row"> <div class="aside navContent grid-col grid-col--3-12-at-screen960 grid-col--2-12-at-screen1200"> <div class="section-menu"> <ul> <li class="up back"><a href="/us/en/student/practical-experience-per.html"><span class="fa-icon-container"><span class="icon-left"></span></span>Back to <span class="parent">Practical experience</span></a></li><li class="sibling"><a href="/us/en/student/practical-experience-per/36-months-practical-experience.html">36 months' practical experience</a></li> <li class="current"><span>Performance objectives</span> </li> <li class="sibling"><a href="/us/en/student/practical-experience-per/practical-experience-supervisor.html">Practical experience supervisors</a></li> <li class="sibling"><a href="/us/en/student/practical-experience-per/recording-experience.html">Recording experience</a></li> <li class="sibling"><a href="/us/en/student/practical-experience-per/PER-approved-employer.html">Approved Employers</a></li> <li class="sibling"><a href="/us/en/student/practical-experience-per/faqs-practical-experience-requirement.html">PER FAQ's</a></li> <li class="sibling"><a href="/us/en/student/practical-experience-per/practical-experience-foundation-level.html">Practical experience for Foundation Level</a></li> </ul> </div> <aside class="rf-page-share"> <button class="rf-page-share-item" tabindex="0" data-social="twitter"> <i class="rf-page-share-item__icon icon-social-twitter"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="facebook"> <i class="rf-page-share-item__icon icon-social-facebook"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="linkedin"> <i class="rf-page-share-item__icon icon-social-linkedin-inverted"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="email"> <i class="rf-page-share-item__icon icon-email"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="copy"> <i class="rf-page-share-item__icon icon-copy-to-clipboard"></i> </button> </aside> </div> <div class="main grid-col grid-col--9-12-at-screen960 grid-col--10-12-at-screen1200"> <div class="grid-row"> <div class="main__left grid-col grid-col--7-12-at-screen1000 grid-col--8-12-at-screen1400"> <div class="article-container">  <p class="page-intro"> Performance objectives allow you to demonstrate your knowledge, skills and techniques in the workplace. </p>   <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <p>As part of the practical experience requirement (PER), you'll need to achieve performance objectives. The performance objectives and exams are closely linked. This means that the knowledge you'll develop through your studies are also relevant to the skills and techniques you'll use in the workplace.</p> <p>Performance objectives are the benchmarks of effective performance. They describe the types of work activities you'll be involved with as trainee accountants. They also outline the values and attitudes you should demonstrate.</p> <p>You'll need to achieve nine performance objectives in total:</p> <ul> <li><strong>all five Essentials objectives</strong>, and </li> </ul> <ul> <li><strong>any four from 17 Technical objectives</strong>.</li> </ul> <p>You'll demonstrate your achievement of the performance objectives by performing activities in the workplace. You'll then write a statement to provide examples of your experience which demonstrates to your <a href="/us/en/student/practical-experience-per/practical-experience-supervisor.html" target="_blank">practical experience supervisor</a> that you have to achieved the objectives.</p> <p>For more information on the performance objectives, <a href="/content/dam/ACCA_Global/Students/per/PER-Performance-objectives-achieve.pdf" target="_blank">download the performance objectives booklet (PDF, 724KB)</a>.</p> <p>To learn more about how Performance Objectives link to exams, <a href="/content/dam/ACCA_Global/Students/per/Exams_to_Objectives.pdf" target="_blank">download the exams to objectives factsheet (PDF, 22KB)</a>.</p> <p> </p> </div> </div> </div> <li class="accordion-item" aria-expanded="false"> <button class="accordion-item__trigger" tabindex="0"> <span class="accordion-item__trigger-label"> Essentials - complete all five </span> <i class="accordion-item__icon icon-arrow-down"></i> </button> <div class="accordion-item__content"> <div class="accordion-item__content-inner">  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <p>These are essential, fundamental, business skills that all professional accountants need so you must achieve all five. </p> <ol> <li>Ethics and professionalism</li> <li>Stakeholder relationship management</li> <li>Strategy, innovation and sustainable value creation</li> <li>Governance, risk and control</li> <li>Leadership and management</li> </ol> </div> </div> </div> </div> </div> </li> <li class="accordion-item" aria-expanded="false"> <button class="accordion-item__trigger" tabindex="0"> <span class="accordion-item__trigger-label"> Technical - choose four from 17 </span> <i class="accordion-item__icon icon-arrow-down"></i> </button> <div class="accordion-item__content"> <div class="accordion-item__content-inner">  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <p>There are 17 Technical performance objectives to choose from - and they fall into different technical areas. You can choose to compelete any four of these objectives.</p> <h4>Corporate and business reporting</h4> <ol start="6"> <li>Record and process transactions and events</li> <li>Prepare external financial reports</li> <li>Analyse and interpret financial reports</li> </ol> <h4>Financial management</h4> <ol start="9"> <li>Evaluate investment and financing decisions</li> <li>Manage and control working capital</li> <li>Identify and manage financial risk</li> </ol> <h4>Management accounting</h4> <ol start="12"> <li>Evaluate management accounting systems</li> <li>Plan and control performance</li> <li>Monitor performance</li> </ol> <h4>Taxation</h4> <ol start="15"> <li>Tax computations and assessments</li> <li>Tax compliance and verification</li> <li>Tax planning and advice</li> </ol> <h4>Audit and assurance</h4> <ol start="18"> <li>Prepare for and plan the audit and assurance process</li> <li>Collect and evaluate evidence for an audit or assurance engagement</li> <li>Review and report on the findings of an audit or assurance engagement</li> </ol> <h4>Advisory and consultancy</h4> <ol start="21"> <li>Business advisory</li> </ol> <h4>Data, digital and technology</h4> <ol start="22"> <li>Data analysis and decision support</li> </ol> </div> </div> </div> </div> </div> </li>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h4>Which objectives to choose?</h4> <p>You鈥檒l need to achieve all 5 Essentials and choose 4 Technical objectives.</p> <p>It鈥檚 best to choose Technical objectives that align to your role. You'll find it much easier to achieve the performance objectives if you focus on the objectives that link most closely to your every day work. </p> <p>For example, if you're not working in a specific audit or tax role you won't be getting the right level of experience to achieve these objectives. You should choose other objectives that are more relevant to your role.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h4>How are performance objectives structured?</h4> <p>There are three parts to a performance objective:</p> <ol> <li><strong>A description</strong> - This is a summary of the objective</li> <li><strong>Elements</strong> - Each objective has five elements which outline the tasks, skills and behaviours you must demonstrate to achieve the objective</li> <li><strong>A statement </strong>- You'll need to write a 200-500 word statement where you demonstrate achievement of the objective by providing examples of your work</li> </ol> <p>To complete a performance objective you need to achieve all five elements and write a statement. These are submitted to your practical experience supervisor for approval.</p> <p>Your PER progress - the achievement of the performance objectives, and time spent in a relevant role, are all recorded online in MyExperience, which you access via <em><a href="https://portal.accaglobal.com/" target="_blank">MyACCA</a></em>.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h4>Completing performance objectives with an Approved Employer</h4> <p>Your employer may allow you to record your achivement of performance objectives in a simplified way if:</p> <ul> <li>you work for an <a href="/us/en/student/practical-experience-per/PER-approved-employer.html" target="_blank">ACCA Approved Employer</a> and</li> <li>your employer holds trainee development approval at Gold or Platinum level.</li> </ul> <p>This is because we recognise that some employers have training programmes which support their trainees to complete their objectives. So in these cases, you鈥檒l achieve the objectives through the training you receive from your employer.</p> <p> </p> </div> </div> </div> </div> </div> <div class="main__right grid-col grid-col--5-12-at-screen1000 grid-col--4-12-at-screen1400"> <div class="related-panel related-panel--additional-info"> <div class="related-panel__heading"> <i class="related-panel__icon icon-external-link"></i> <div class="related-panel__heading-content"> <h3 class="related-panel__title">MyExperience</h3> </div> </div> <div class="related-panel__content"> <p class="related-panel__description"> Log into MyACCA and access MyExperience to record your PER progress </p> </div> <div class="related-panel__button-container rf-btn-container"> <a href="https://portal.accaglobal.com/" class="rf-btn rf-btn--full-width" target="_blank"> <span class="rf-btn__text"> MyACCA </span> </a> </div> <div class="related-panel__content related-panel__content--secondary"> <div class="related-panel__list"> </div> </div> </div> <div class="related-panel related-panel--documents"> <div class="related-panel__heading"> <i class="related-panel__icon icon-related-document"></i> <div class="related-panel__heading-content"> <h3 class="related-panel__title">Related documents</h3> </div> </div> <ul class="parDocuments parsysList parsys"> <li class="related-panel__item related-panel__item--PDF"> <a class="related-panel__item-main-link downloadLink" href="/content/dam/ACCA_Global/Students/per/PER-Performance-objectives-achieve.pdf" target="_blank"> <p class="related-panel__item-stamp"> <span class="related-panel__item-stamp-name">Download</span> PDF 5.42MB </p> <div class="related-panel__item-content"> <p class="related-panel__item-name"> <span class="related-panel__item-name-text"> Performance objectives booklet </span> <i class="related-panel__item-icon icon-download"></i> </p> </div> </a> </li> <li class="related-panel__item related-panel__item--PDF"> <a class="related-panel__item-main-link downloadLink" href="/content/dam/ACCA_Global/Students/per/Exams_to_Objectives.pdf" target="_blank"> <p class="related-panel__item-stamp"> <span class="related-panel__item-stamp-name">Download</span> PDF 59KB </p> <div class="related-panel__item-content"> <p class="related-panel__item-name"> <span class="related-panel__item-name-text"> Exams to objectives </span> <i class="related-panel__item-icon icon-download"></i> </p> </div> </a> </li> <li class="related-panel__item related-panel__item--PDF"> <a class="related-panel__item-main-link downloadLink" href="/content/dam/ACCA_Global/Students/per/how-to-write-performance-objective-statements.pdf" target="_blank"> <p class="related-panel__item-stamp"> <span class="related-panel__item-stamp-name">Download</span> PDF 79KB </p> <div class="related-panel__item-content"> <p class="related-panel__item-name"> <span class="related-panel__item-name-text"> How to write performance objective statements </span> <i class="related-panel__item-icon icon-download"></i> 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