see also...
Annual return
As part of the PER, every trainee is required to submit an annual return stating what practical experience they have obtained, if any, in the last 12 months.
The purpose of the annual 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, for example if you are a full-time student, you must make an annual PER return.
How do I make an annual return?
To complete your annual return select the ‘annual return’ button in the online TDM – this 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 annual return allows you to:
- view or confirm the performance objectives that have been signed off to date by your workplace mentor(s) if relevant to your circumstances
- confirm the time (in months) that you have been in a relevant role since your last annual 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.
When do I have to do my annual return by?
The closing date to make your annual return is 1 January each year. But this does not mean that you have to wait until December to make your return, you can complete your annual 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 annual 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 an annual return?
Yes. All trainees are required to complete an annual 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 annual return for this year but have more experience to declare – what do I do?
If you need to, you can make more than one annual 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 annual 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 annual 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.