Approved Employers are assessed against the

evidenced targets and best practice statements in

this assessment matrix.

Visit www.accaglobal.com for detailed descriptions

and evidence requirements for each target.

APPROVED EMPLOYER ASSESSMENT MATRIX

The employer ensures that ACCA Practical Experience Supervisors The employer provides ACCA
trainees working in the organisation are appropriately qualified to sign trainees with opportunities to
are aware of ACCA’s Practical off Performance Objectives, and complete a range of activities
Experience Requirement (PER) they review practical experience that fulfil ACCA’s performance
with ACCA trainees at least once objectives
Trainee every 12 months
GOLD

Development
Trainees working for the employer The employer reviews trainees’ Trainees and their Practical
are given paid leave to sit ACCA exam progress at least once every Experience Supervisors are aware
exams and given study leave to 12 months of the importance of ethics and
prepare for exams professionalism in
the workplace

Platinum Approved Employers must be able to meet all of the criteria for Gold approval PLUS the following additional criteria:

ACCA trainees working for the The employer supports their ACCA trainees to complete the ACCA
employer are provided with Qualification by being aware of the ACCA resources available to support
financial support to achieve ACCA trainees and actively encouraging their employees to use these resources
membership
AND
PLATINUM

Trainee AND
Encouraging trainees to complete ACCA’s Ethics & Professional Skills Module
Development The employer will pay the one-off before attempting any exams at Strategic Professional
admission fee when a trainee
applies for ACCA membership and
/ or the membership subscription The employer provides ACCA trainees with access to personal computers /
fee internet in the workplace and time to access ACCA resources online

ACCA members working with the ACCA members are supported The employer provides detailed
employer are aware of ACCA’s CPD to identify and complete relevant information on the range of
requirements development activities aligned to opportunities for ACCA members
their role and career ambitions to develop against their role and
career ambitions
Professional
Development
Line managers discuss the ACCA members working with
relevance and application of CPD the employer are aware of
activities with ACCA members at the importance of ethics and
least once every professionalism in the workplace
12 months

PLAN DO REVIEW

Individuals’ intentions towards Individuals are provided with Individuals training towards an
training for an ACCA practising support to enable them to meet ACCA practising certificate (and
certificate (and audit qualification) their objectives audit qualification) have their
are discussed and objectives are objectives re-assessed at least once
set as part of an appraisal every six months as part
process, if required of a review

Practising
Individuals, principals and Individuals are provided with Individuals are required to ensure
Certificate authorised supervisors are aware sufficient / appropriate work their practising certificate training
Development of the requirements for an ACCA experience pre and post records are completed and
practising certificate (and audit membership in order to meet reviewed by their principal or
qualification) practising certificate (and audit authorised supervisor at least once
qualification) requirements every six months

Principals and authorised Key

supervisors are qualified Evidenced target – documentary evidence to be supplied with application
accountants and eligible to Best practice statement – no documentary evidence required
act in this position
Practising certificate development – evidence checked post-approval