Foundations in Practical Experience Requirement (FPER)

One of the most vital requirements you must meet so as to become a Certified Accounting Technician is the Foundations Practical Experience Requirement, which demonstrates that you can apply your skills and knowledge within the workplace.

The FPER programme is designed to help you:

  • apply and develop the knowledge, skills and behaviours you have learned through the exams
  • develop your judgement
  • assess the quality of your work
  • improve your work performance.


As a CAT candidate, you will need to:

  • gain 12 months' relevant practical experience
  • appoint a workplace mentor to supervise your work
  • record your experience in your FPER Record and Summary (available through your myACCA account).
  • achieve 10 work-based competences, consisting of four Essentials and six Technical
  • submit a completed and verified paper based version of your FPER Record to the ACCA.


If your employer is a gold or platinum ACCA Approved Employer - trainee development stream, and subject to your employer’s agreement to you claiming the exemption, you will not be required to fully complete the FPER Record. You will only need to sign that you work for an Approved Employer. You would still be required to achieve 12 months' experience and keep a record of this in your FPER record. Make sure you confirm with your employer that they have this level of approval and that they have agreed to you claiming the exemption. 

Please note that you will not be able to claim exemption from the first four papers of the CAT qualification if you are claiming the Approved Employer exemption.

The FPER four Essentials competences count towards fulfilling the ACCA Qualification PER (Practical Experience Requirement).