In this section you can access guidance for Approved Employer targets relating to the Trainee Development (Gold) stream.
To help you with your application, we've created an Approved Employer criteria and evidence requirements guide for the Trainee Development (Gold) stream.
Download the guidance (PDF format, 131 KB)
The employer ensures that ACCA trainees working in the organisation are aware of ACCA’s Practical Experience Requirement (PER)
To become ACCA members, your trainees will need to complete ACCA’s Practical Experience Requirement (PER). This involves completing 36 months’ employment in a relevant role, and achieving nine performance objectives.
As an Approved Employer your trainees will be entitled to claim the performance objective exemption. This means that they do not need to document any performance objectives achieved while working for your organisation in ACCA’s online My Experience tool. They will still have to use the My Experience tool to record their time in relevant employment.
Trainees working with our Approved Employers should be fully aware of ACCA’s Practical Experience Requirement (PER) and what they need to do to complete it - whether they stay with you or choose to move on to a different role.
It is important to advise your ACCA trainees that your organisation holds approval for Trainee Development, and whether you will allow them to claim the performance objective exemption. If your Trainee Development approval only covers some of your ACCA trainees you must also communicate your eligibility criteria clearly so all trainees know the right process for completing their PER.
If you have any ACCA members working for your organisation you must also make it clear to them that your Trainee Development approval will not allow them to follow the Approved Employer route when completing their CPD. Members can only follow the Approved Employer CPD route if your organisation also holds Professional Development approval.
By agreeing to this statement you are confirming that your organisation will proactively communicate these requirements to your ACCA trainees.
Best practice statement - no evidence required.
Practical Experience Supervisors are appropriately qualified to sign off performance objectives, and they review practical experience with ACCA trainees at least once every 12 months.
All ACCA trainees must be supported by a Practical Experience Supervisor (PES) to oversee their achievement of the performance objectives.
As an Approved Employer you will make sure your trainees have access to a qualified accountant within your organisation who can act as their PES.
The PES will help your trainees to plan for achieving performance objectives in line with their work and study. They will set timescales and performance targets with your trainees. And they will evaluate and review your trainees’ progress towards meeting their performance objectives regularly (at least once every 12 months).
We will need to check that your nominated PES is qualified by an IFAC-recognised accountancy body. We may be able to do this using their membership number and/or other relevant details. Alternatively we may need to ask your nominated PES to send us documentary evidence of their qualification.
The Practical Experience Supervisor verification form will be sent to the contact details provided for.
The employer provides ACCA trainees with opportunities to complete a range of activities that fulfil ACCA’s Performance Objectives.
ACCA trainees need to achieve 9 performance objectives to demonstrate that they can apply the knowledge, skills and behaviours developed through the exams syllabuses to real-life, work activities.
As an Approved Employer you will provide opportunities for ACCA trainees working in your organisation to meet a minimum of nine predefined performance objectives - five Essentials and at least four Technical. These opportunities could be available in a single role, or across multiple roles within your organisation.
We will need to see evidence that the skills and experience trainees develop in their roles fully demonstrate the performance objectives you’ve selected. You can use job descriptions or examples of typical work objectives to demonstrate this. Or your nominated Practical Experience Supervisor (PES) can tell us about the activities trainees undertake in their roles by using our verification form.
To find out more about Performance Objectives, visit our Students' section.
* The Practical Experience Supervisor verification form will be sent to the contact details provided for your nominated PES in your application.
Trainees working for the employer are given paid leave to sit ACCA exams and given study leave to prepare for exams.
Trainees who are still working through their ACCA exams need to be able to balance their work and study requirements to ensure success.
As an Approved Employer, your trainees will either receive paid leave to sit an ACCA exam for the first time, or have this leave accounted for in their annual entitlement. To maximise their chances of success, they will also be able to take a reasonable amount of leave to study for each exam, agreed with you in advance.
The amount and type of leave you offer to your trainees will depend on the shape and size of your organisation. We will need to see evidence that your training policy clearly explains what leave trainees are entitled to, when they can take it, and how they can request it.
Documented training/study policy, contract or other document clearly confirming that paid exam leave and additional study leave (may be paid or unpaid) is provided to ACCA students.
The employer reviews trainees’ exam progress at least once every 12 months.
As an Approved Employer we expect you to review exam progress with your ACCA trainees regularly. These conversations might focus on celebrating exam success, or on offering practical advice and encouragement to those who need support.
By agreeing to this statement you are confirming that your organisation will ensure these conversations take place at least once every 12 months for all of your ACCA trainees.
Best practice statement - no evidence required.
Trainees and their Practical Experience Supervisors are aware of the importance of ethics and professionalism in the workplace.
All ACCA students and members, as well as any partner (or director) in an ACCA practice, should be familiar with the ACCA Code of Ethics and Conduct and the five fundamental principles of:
By agreeing to this statement you are confirming that your company will proactively communicate and reinforce this information to your ACCA trainees. For more information, please see our code of ethics and conduct section.
Best practice statement - no evidence required.