If you have not completed the PER you cannot become a member of ACCA, are not yet qualified as a professional accountant and cannot enjoy the benefits associated with this status. To become a member of ACCA and qualify as a professional accountant, you must pass all the exams, successfully complete the professional ethics module and complete the PER.
In order to perform effectively as an ACCA-qualified accountant and to help you meet future career challenges, you need to develop your skills in the workplace. The PER helps you to:
- Apply the knowledge and techniques gained through your studies in practice
- Observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviours that a qualified accountant needs
- Develop your judgement, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future.
Employers expect ACCA members to show high levels of knowledge and ability in the workplace and to behave ethically. PER enables you to confirm your effective and sustained high-quality workplace performance, making you a more valuable employee.
通过了ACCA全部考试但是还没有完成工作经验要求(PER)会怎么样?
不完成工作经验要求(PER)不能成为ACCA会员、不能授予专业会计师资格，也不能在此情况下享受会员的相关福利。要成为ACCA会员并且成为专业会计师，必须通过ACCA所有科目考试、完成道德测试以及工作经验要求。
为了能高效的完成ACCA职业会计师的工作，迎接未来职业发展的挑战，学员必须在工作中提高自己的能力。工作经验要求可以帮助学员：
- 在实践中应用学到知识和技能
- 观察并参与真实的工作来提高作为专业会计师所需要的技能、态度和行为
- 提高判断能力，鼓励反思自己的工作质量和思考如何在以后的工作中提高工作效率
雇主期待ACCA会员在工作中展现他们高水平的知识和能力以及高尚的道德行为。PER能够证实学员持续有效的高质量工作业绩，成为更有价值的员工。
