"Ideally you should have a role where most of your time is spent on activities and tasks related to accounting, finance, audit and assurance, or in other related technical areas such as taxation, insolvency and forensic accounting. You'll be asked to confirm what percentage of your role is spent on relevant accounting or finance tasks and your time will then be automatically calculated on a pro rata basis.
If your role or organisation doesn't offer sufficient opportunity to achieve your performance objectives, you still have options.
You may start in a junior role where your exposure to different work activities is limited but you should aim to gain more responsibility and accountability over time. This can be achieved through promotions or changing roles.
You may also be able to gain experience in a current role through job rotations, secondments, project work, workshops, job shadowing, and on-the-job training. Or you may consider moving to a different organisation to allow you to take on increasing levels of responsibility and accountability.
You can also achieve performance objectives outside of your employment. For example, you may act in a voluntary capacity as treasurer to a club or society. This experience must still be overseen by an IFAC qualified supervisor who can verify the experience gained in the PER recording tool.
You can use experience from previous roles to help you claim a performance objective, including experience gained before registering with ACCA. If you are planning to do this, as the profession continually evolves, consider carefully if experience gained more than five years ago is still relevant. The IFAC-qualified person who supervised your work at that time must be able to review and sign-off the performance objectives and time you claim using this experience. A supervisor is not permitted to approve experience from roles that they did not oversee."