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ACCA Performance Objectives

Updated: Jun 17, 2023


As Per Professional Experience requirement for ACCA Qualification, students should achieve Performance Objectives.


Performance objectives are in total

• 5 Essential Objectives &

• 17 Technical Objectives which are as follows.


Essential Objectives:

  1. Ethics and professionalism

  2. Stakeholder relationship management

  3. Strategy and innovation

  4. Governance, risk and control

  5. Leadership and management


Technical Objectives

  • Corporate and business reporting

  1. Record and process transactions and events

  2. Prepare external financial reports

  3. Analyse and interpret financial reports

  • Financial management

  1. Evaluate investment and financing decisions

  2. Manage and control working capital

  3. Identify and manage financial risk

  • Management accounting

  1. Evaluate management accounting systems

  2. Plan and control performance

  3. Monitor performance

  • Taxation

  1. Tax computations and assessments

  2. Tax compliance and verification

  3. Tax planning and advice

  4. Audit and assurance

  5. Prepare for and plan the audit and assurance process

  6. Collect and evaluate evidence for an audit or assurance engagement

  7. Review and report on the findings of an audit or assurance engagement

  • Advisory and consultancy

  1. Business advisory

  • Data, digital and technology

  1. Data analysis and decision support


Students should achieve all 5 Essential Objectives and 4 out of 17 Technical Objectives.


There are three parts of a performance objective,


Description: in which student should provide summary of objective

Elements: Each objective has five elements which outline the tasks, skills and behaviours, student must demonstrate to achieve the objective

A Statement: Student will need to write a 200-500 word statement where student demonstrate achievement of the objective by providing examples of his/her work


A student should claim all 5 elements to complete a performance objective.



However there's an exemption for students from performance objective if:

  • He/she works for a ACCA Approved Employer

  • His/Her employer holds trainee development approval at Gold or Platinum level.



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