ACCA conducts PER audits to assure the quality of the PER process and to maintain the standards that are set out in the performance objectives. You may be selected for a PER audit before or after you become an ACCA member or as part of the admission to membership process.
Audit process overview
While all PER records are reviewed upon application for membership, if you are selected for a PER audit - either before, during or after this time - you will be referred to the Professional Development PER audit team. They will undertake an in depth review of your entire PER submission and can include, but isn't limited to:
- Verifying your employment history by requesting additional supporting information from you or your employer.
- Reviewing your performance objective statements to verify that sufficient detail and examples have been provided.
- Cross referencing your statements to ensure these are consistent with the responsibilities and tasks confirmed by your employer.
- Confirming your supervisor’s IFAC qualification (if applicable) and that they are eligible to act in this role.
- Assessing your relationship to your supervisor and your employer.
Next steps
The audit team will contact you if they have any questions about the PER information you have provided. If there are any issues you may be asked to redo some or all of your PER. If the team find any irregularities with your PER information then there will be a further investigation and you may be subject to disciplinary action with your ACCA registration at risk.