Performance objectives
Performance objectives are ACCA's indicators of effective performance and set the minimum standard of work that you are expected to achieve and demonstrate in the workplace.
They describe the kind of work activities you may carry out and the values and attitudes you are expected to possess and demonstrate as a trainee accountant.
If you have ever taken part in a performance management or appraisal process at work, you may find ACCA's performance objectives are similar in structure to those work-related objectives and expectations agreed by you and your manager.
Performance objectives are divided into key areas of knowledge which are closely linked to the exam syllabus – reinforcing that any knowledge developed through the exams will have a clear application in the workplace. You can find out how closely they are linked in our guide Link between PER and exams.
You will demonstrate your achievement of the performance objectives to your workplace mentor by answering three unique challenge questions for each performance objective.
Challenge questions
For each performance objective you complete you will need to answer three challenge questions which are then submitted to your workplace mentor for review and sign off.
The challenge questions help you summarise your work activity so your workplace mentor can evaluate whether you have achieved the standard required for that performance objective. This is the only way you can achieve a performance objective.
For more information on challenge questions, read our guide on answering challenge questions.
You are required to achieve 13 performance objectives in total:
- all nine Essentials - performance objectives one to nine, and
- any four Options - performance objectives ten to 20.
Please note that we do not permit, under any circumstances, the unauthorised copying, reproduction or translation of ACCA qualifications. For further details, please download our copyright statement from the Related documents box on the left-hand side of this screen.
Professionalism, ethics and governance
- 1. Demonstrate the application of professional ethics, values and judgement
- 2. Contribute to the effective governance of an organisation
- 3. Raise awareness of non-financial risk
Personal effectiveness
Business management
- 7. Manage on-going activities in your area of responsibility
- 8. Improve departmental performance
- 9. Manage an assignment
Financial accounting and reporting
- 10. Prepare financial statements for external purposes
- 11. Interpret financial transactions and financial statements
Performance measurement and management accounting
- 12. Prepare financial information for management
- 13. Contribute to budget planning and production
- 14. Monitor and control budgets
Finance and financial management
- 15. Evaluate potential business/investment opportunities and the required finance options
- 16. Manage cash using active cash management and treasury systems