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To submit the FPER Record you must send the signed and completed document to ACCA at:

Admissions Operational Delivery
2 Central Quay, 89 Hydepark Street, Glasgow G3 8BW, United Kingdom
Note: Please retain both an electronic and paper copy of your FPER Record and Summary in your own files as a back-up.
5 Each Essentials Competence has three Challenge Questions associated with it as explained in
the FPER Guide. To demonstrate each of these, you must answer each Challenge Question in
no more than 500 words and have each Essentials Competence signed off by your workplace
mentor when all three answers have been approved.
Note: If you wish to transfer to the ACCA Qualification in the future, you may claim exemptions
from four of the Essentials Performance Objectives within the ACCA Practical Experience
Requirement (PER).
To be awarded these exemptions your workplace mentor must be a fully qualified professional
accountant according to the regulations included on page 6 of the FPER guide.
6 To demonstrate achievement of each Technical Competence, you must place a tick against all
activities included within each competence. You must also write a statement of no more that
250 words explaining how you have gained the relevant experience.
7 Guidance on how to demonstrate that you have achieved Essentials and Technical
Competences and completed examples are available on the FIA website page in the document
`Demonstrating Essentials and Technical Competences for the CAT Qualification'. Please refer
to this before you complete these forms.
8 To record your achievement of each Essentials and Technical competence you should use the
electronic version of this record to type your responses. You can save the document to your
files at any point. When all competences have been completed, you must then complete the
summary pages by ticking the boxes against the competences claimed. When submitting your
FPER Record you must print off the whole document ensuring completion of the relevant
declarations, including all necessary signatures. You may use the email submit button to send
your FPER record to your Mentor to review as required. This facility is on the final page of this
document.
INTRODUCTION
When you have passed the Diploma exams, the two Options exam papers and successfully completed the Foundations in Professionalism module
you must submit your Foundations in Practical Experience Requirements (FPER) to claim full CAT Holder status.

This document contains the FPER Record and Summary, which is where you record and have verified by your workplace mentor, the demonstration
of the required competences to become a CAT Holder.
WHAT YOU NEED TO DO
1 On the next page you must enter your name and student registration number and your
main employment history details. Remember to include all employers from which you have
obtained relevant work experience and the information on who acted as your workplace
mentor, to verify demonstration of competences, at each employer.
2 If you work for an ACCA Approved Employer – trainee development CAT at gold or platinum
level, and you have your employer's permission to claim exemption from FPER, you must
check the relevant box at the top of the form on page 3 of this document and ensure that a
representative of your employer signs and dates the relevant declaration at the bottom of
page 42
3 To claim exemptions based on experience from any or all of the first four CAT exam papers
(FA1, MA1, FA2 and MA2) you must complete all the Technical Competences linked to each
exam from which you are claiming exemption, and tick the relevant boxes on page 42. The
Technical Competences linked to the first four exam papers are shown on Table 1 at the
bottom of page 12 of the FPER Guide and on page 44 in the summary section at the end of
this document.
Note: This requirement applies to anyone claiming exemptions based on experience,
whether or not they are working for an ACCA Approved Employer – trainee development
CAT at gold or platinum level.
4 To record demonstration of the Essentials and Technical competences you must complete
all four Essentials Competences and at least six of the Technical Competences; one from
Group 1; two from Group 2 and three from Group 3.
Student Name Registration Number
STUDENT SUMMARY EMPLOYMENT RECORD
Organisation name, address and telephone
number
ACCA Approved Employers CAT gold or
platinum *
Job title and brief summary of duties and
responsibilities
Dates to/from
Workplace mentor's name, professional
qualification(s) telephone number and email
address
STUDENT AND WORKPLACE MENTOR(S) DETAILS
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* If your employer has been registered as an Approved Employer - trainee development CAT at Gold or Platinum level, subject to your employer's permission you do not need to
complete the FPER record, unless you are claiming exemptions from any or all of the first four papers (FAI, MAI, FA2, MA2). These must be signed off by your workplace mentor.
The technical competencies linked to each of these specific exams is shown on page 42.
Approved Employers Yes *
Approved Employers Yes *
Approved Employers Yes *
EC1 – act professionally at work
You must be fully aware of the legal, professional and ethical standards and values that apply
to you as a professional and to your work as an accountant. This will include understanding
what it means to be a professional, keeping up to date with and complying with all relevant
laws and regulations, upholding fundamental principles of professional behaviour and acting
ethically.

To act professionally you need to:
• Comply with and keep up to date with relevant legislation,
• Uphold professional values and standards
• Act ethically.

Examples of relevant activities include:
Keeping up to date and complying with relevant legal and regulatory requirements which
affect your work, including laws on theft, fraud, money laundering, insider trading and health,
safety and security legislation.

Adhering to the following fundamental principles of ethical behaviour with clients, colleagues,
suppliers and customers:
• Integrity
• Objectivity
• Professional and technical competence and due care
• Confidentiality
• Professional behaviour.

Adhering to organisational policies affecting your work, including those relating to handling
client's money and money laundering.

Following organisational procedures or policies for retaining confidential business records, files
and other documents safely and securely.

Resolving ethical dilemmas or managing conflicts you have faced at work.

ESSENTIALS COMPETENCES – ALL FOUR must be completed
Key knowledge and understanding
• Understanding what it means to be a professional
• Knowing about relevant laws and regulations affecting bookkeepers and accountants
• Understanding the fundamental principles contained within the ACCA's Code of Ethics and
Conduct
• Appreciating that there are different ethical perspectives which apply to resolving dilemmas
and conflicts.

Linked assessments
Foundations in Professionalism (FiP)
Accountant in Business (FAB).


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CHALLENGE QUESTION

Question 1: Describe an occasion where you had to apply your knowledge of relevant laws, uphold fundamental principles or resolve and ethical conflict or dilemma at work.
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 2: What did you learn from this experience and how will it influence your future behaviour at work?
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 3: What would have been the possible consequences if you had not complied with legal and regulatory requirements or had behaved unprofessionally or unethically?
ANSWER – Maximum
500 words (completed
by the student)
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.

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Name Signature Dated
EC2 – manage self

As a professional, you are required to demonstrate an attitude and behaviours appropriate to
the workplace. This includes organising and prioritising your own workload and aiming to
deliver work of high quality that meets agreed objectives. You will need to work effectively with
other people from both your own and other organisations. You must also be committed to
your own learning and development, and take action to address your identified learning and
development needs.

To perform effectively you need to:
• prioritise and plan your work to meet objectives, managing conflicting pressures and
making best use of time and resources
• ensure the quality of your work always meets or exceeds agreed requirements
• develop and maintain effective working relationships
• actively develop your own skills and knowledge, acting on feedback where appropriate
• demonstrate a professional attitude to the culture of the organisation in which your work.

Achievement of this performance objective requires consistent performance over a period of
time. Evidence of this may include validation from third parties, and may be demonstrated as
part of carrying out other duties.
Examples of relevant activities include:
• actively evaluate your own performance and participate in your organisation's appraisal
process
• identifying your own development needs and regularly review your personal development
plan
• working effectively and reliably to ensure that everything for which you are personally
responsible is completed to a high standard
• working effectively as part of a team, providing support for others where appropriate
• working effectively on partnership/joint projects with workers in other organisations.

These examples illustrate how you might demonstrate your performance. They are not
obligatory – you may prefer to think of other ways that show how you perform effectively in
this area.

Linked exam papers
All examination syllabuses test a range of personal effectiveness skills, including skills required
for managing self.

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CHALLENGE QUESTION

Question 1: What have you learned about how you work as an individual?
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 2: How have you changed your behaviour or approach to the workplace as a result of what you have learned?
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 3: How has this helped improve work outputs or business results in your area?
ANSWER – Maximum
500 words (completed
by the student)
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
EC3 – communicate effectively

You will need to communicate clearly in order to work effectively with others. This includes
communicating clearly with colleagues at all levels in your organisation and with people
external to your own organisation. You must identify and minimise any barriers to effective
communication and convey information in a way that others will understand. You may also
need to check your own understanding of information provided by others.

To perform effectively you need to:
• ensure verbal communication is clear and coherent
• ensure written communication is clear, well structured and professional
• listen effectively to gather information and understand other viewpoints
• check that information you have provided is understood and sufficient.

Achievement of this performance objective requires consistent performance over a period of
time. Evidence of this may include validation from third parties, and may be demonstrated as
part of carrying out other activities.


Examples of relevant activities include:
• chairing or actively participate in meetings
• exchanging information with colleagues and/or clients to support the schievement of work
objectives
• making effective use of email
• compiling written reports for management of clients
• delivering formal presentations to management or clients
• exchanging ideas and information, within appropriate boundaries of confidentiality, to
develop supportive networks with other professionals.

These examples illustrate how you might demonstrate your performance. They are not obligatory
– you may prefer to think of other ways that show how you perform effectively in this area.

Linked exam papers
All examination syllabuses test a range of personal effectiveness skills, including
communication skills.
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CHALLENGE QUESTION

Question 1: Describe situations where you have effectively demonstrated each of the forms of communication mentioned
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 2: What did you do to help you communicate effectively?
ANSWER – Maximum
500 words (completed
by the student)
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ANSWER – Maximum
500 words (completed
by the student)
CHALLENGE QUESTION

Question 3: How have your communication skills helped you to improve your performance elsewhere?
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
EC4 – use information and communications technology

You will use information and communications technology to improve your work output. You
must make yourself aware of the software packages used in your workplace and make practical
use of the software available to support your own work objectives. This might include using
technology to gather and present information, calculate and interpret data, and to
communicate with others.

To perform effectively you need to:
• select the appropriate software for the task, accroding to the needs and resources of your
organisation
• access files on your computer or your organisation's network
• create, edit and formar files
• use formulae, functions and tools to manipulate, analyse and interpret data
• use a search engine to find information on the internet or intranet
• send and receive emails (using features wuch as address books, attachments etc)
• protect software and data from security risks such as theft, viruses or unauthorised access.

Achievement of this performance objective requires consistent performance over a period of
time. Evidence of this may include validation from third parties, and may be demonstrated as
part of carrying out other activities.
Examples of relevant activities include:
• using standard software packages including word processing and spreadsheet applications
• using standard accounting software packages
• using the internet and other IT resources for research purposes
• using standard software packages for organising and analysing data eg databases
• using standard software packages for the design and/or delivery of presentations
• using email applications to communicate both inside and outside your organisation.

These examples illustrate how you might demonstrate this performance objective. They are not
obligatory – you may prefer to think of other ways that show you how to perform effectively in
this area.

Key knowledge and understanding: business management
Apply information systems and knowledge management to implement and support business
functions and strategic objectives.

Linked exam papers
All examination syllabuses test a range of personal effectiveness skills, including information
and communication technology skills.
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CHALLENGE QUESTION

Question 1: Describe your experience of using information technology
ANSWER – Maximum
500 words (completed
by the student)
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CHALLENGE QUESTION

Question 2: How have you applied your IT skills to improve your personal performance?

ANSWER – Maximum
500 words (completed
by the student)
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ANSWER – Maximum
500 words (completed
by the student)
CHALLENGE QUESTION

Question 3: How have your IT skills and associated improved performance benefited the wider organisation?

WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
GROUP 1 TECHNICAL COMPETENCES – Linked to Introductory Certificate level.

TC1: (Links with FA1)

VERIFY AND RECORD INCOME AND RECEIPTS FROM ORIGINATING DOCUMENTS
This Technical Competence area is about demonstrating that you are competent in the verification, preparation and coding of originating documents and in recording income and processing
receipts from customers. This TC may be demonstrated using manual or computerised systems.
Using sales orders to prepare invoices
Checking delivery notes anst sales orders
Coding invoices and credit/debit notes in
computerised or manual accounting systems
Checking that customer information and
calculations are correct, including sales tax (VAT)
and ensure that discounts allowed have been
applied correctly
Checking and reconciling cash received against
receipts or invoices issued
Recording and processing cash receipts and
payments in the petty cash and/or cash book
and in the sales ledger
Producing statements of account for customers
Explain how you have
demonstrated this :
(Maximum 250 words)

TECHNICAL COMPETENCES – Select a minimum of SIX; one from Group 1; two from Group 2 and three from Group 3
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC2: (Links with FA1)

VERIFY AND RECORD PURCHASES AND PAYMENTS FROM ORIGINATING DOCUMENTS
This Technical Competence area is about demonstrating that you are competent in the verification, preparation and coding of originating documents relating to purchase transactions and
payments to suppliers. This TC may be demonstrated using manual or computerised systems.

Recording and processing cash payments in the
petty cash and/or cash book and in the
purchases ledger
Checking and reconciling cash paid against
supplier invoices
Checking that supplier information and
calculations are correct, including purchase tax
(VAT) and ensure that discounts have been
applied correctly
Accurately calculating payments in accordance
with purchase invoices or supplier statements
Obtaining authorisation for payments
Coding invoices and credit/debit notes in
computerised or manual accounting systems
Checking supplier invoices against goods
received notes and check that prices charged
and quantities delivered are correct
Explain how you have
demonstrated this :
(Maximum 250 words)

WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC3: (Links with FA1)

PREPARE LEDGER ACCOUNTS AND AN INITIAL TRIAL BALANCE
This Technical Competence area is about demonstrating that you are competent in recording, totalling and balancing ledger accounts, reconciling them to control accounts, completing journal
entries and can extract a draft trial balance, identifying and correcting errors. (This TC can be demonstrated using a computerised or manual accounting system).

Producing an initial trial balance
Preparing adjusting journals and obtaining
authorisation
Providing reconciliation of totals against control
accounts and identify discrepancies
Totalling main and subsidiary ledger accounts
Identifying any discrepancies against bank
statements and prepare a bank reconciliation
statement and correct any errors or omissions
in the cash book
Explain how you have
demonstrated this :
(Maximum 250 words)

WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC4: (Links with FA1)

PROVIDE BASIC INFORMATION ON COSTS AND REVENUES
This Technical Competence area is about demonstrating that you are competent in providing basic information about revenue and costs, including comparing costs and revenues against previous
periods, forecasting cost and revenue data and in using spreadsheet packages effectively to support these activities.

Providing basic information on costs and
revenues to management
Extracting information on costs and revenues for
a previous or corresponding period
Processing source cost accounting documents
Classifying and coding different sources of
revenue
Classifying and coding different types of cost
Explain how you have
demonstrated this :
(Maximum 250 words)

WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
GROUP 2 TECHNICAL COMPETENCES – Linked to Intermediate Certificate level.

TC5: (Links with FA2)

CORRECT ERRORS AND PROCESS ACCOUNTING ADJUSTMENTS IN AN EXTENDED TRIAL BALANCE
This Technical Competence area is about demonstrating that you are competent in collecting and collating financial accounting information (complete or incomplete), identifying and correcting
errors and processing accounting adjustments through an extended trial balance.

Explain how you have
demonstrated this :
(Maximum 250 words)

Reconstructing ledger accounts from
incomplete records and prepare an initial trial
balance
Opening a suspense account to record any
imbalance
Identifying and correcting errors to close the
suspense account through journal entries
Processing necessary accounting adjustments
and preparing the extended trial balance
Establishing necessary accounting adjustments
under the accruals concept
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC6: (Links with FA2)

MAINTAIN RECORDS RELATING TO CAPITAL ACQUISITION AND DISPOSAL
This Technical Competence area is about demonstrating that you are competent in keeping records relating to tangible non-current asset acquisition, depreciation and disposal.
Explain how you have
demonstrated this :
(Maximum 250 words)

Reconciling the non-current asset registers
with ledger accounts
Maintaining asset registers
Calculating profit or loss on disposals
Calculating depreciation and recording it in
the accounts
Recording acquisitions and disposals of
non-current assets
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC7: (Links with FA2)

PREPARE THE FINAL ACCOUNTS OF UNINCORPORATED ENTITIES
This Technical Competence area is about demonstrating that you are competent in preparing income statements and statements of financial position for sole traders and partnerships.
Explain how you have
demonstrated this :
(Maximum 250 words)

Following organisational policies and
procedures complying with external regulations
related to the timely preparation and
submission of final accounts to external
authorities
Identifying and reporting any discrepancies or
issues related to any items contained within the
final accounts and getting them resolved
Producing statements of financial position for
sole traders and/or partnerships in the correct
format from information in the extended trial
balance
Producing income statements for sole traders
and/or partnerships in the correct format from
information in the extended trial balance
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC8: (Links with FA2)

PREPARE AND COMPLETE SALES TAX/VAT RETURNS
This TC is about demonstrating that you are competent in preparing, completing and submitting sales tax data and/or VAT returns.
Explain how you have
demonstrated this :
(Maximum 250 words)

Locating and collecting the relevant data
required to complete sales tax or VAT returns
Calculating inputs and outputs
Calculating sales tax/VAT payable or receivable
Complying with relevant laws and regulations
relating to sales tax/VAT and communicate and
cooperate with the relevant authorities
Completing a sales tax/ VAT return
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC9: (Links with MA2)

RECORD AND ANALYSE INFORMATION RELATING TO DIRECT COSTS
This Technical Competence area is about demonstrating that you are competent in classifying and recording direct costs and are able to analyse them for management information purposes.
Explain how you have
demonstrated this :
(Maximum 250 words)

Checking direct cost information relating to
inventories held
Analysing direct costs relating to specific cost
centres and to units of product and service
Classifying, recording and processing direct cost
information relating to labour and other direct
costs
Classifying, recording and processing direct cost
information relating to raw materials or finished
goods using an inventory cost system such as a
FIFO, LIFO, Average or Standard costs
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC10: (Links with MA2)

RECORD AND ANALYSE INFORMATION RELATING TO INDIRECT COSTS
This Technical Competence area is about demonstrating that you are competent in classifying and recording indirect costs for management information purposes.
Explain how you have
demonstrated this :
(Maximum 250 words)

Making adjustments where overheads are under
or over recovered
Determining relevant activity levels for
individual cost centres and calculating
appropriate overhead absorption rates
Identifying and classifying indirect (overhead)
costs, including service centre costs, and
apportioning them to individual cost centres
Identifying and classifying indirect (overhead)
costs and allocating them to individual cost
centres
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC11: (Links with MA2)

RECORD AND ANALYSE INFORMATION RELATING TO COSTS, REVENUES AND PROFIT
This Technical Competence area is about demonstrating that you are competent in recording, estimating and analysing departmental, unit, job or process costs and revenues to calculate
and optimise profitability.
Explain how you have
demonstrated this :
(Maximum 250 words)

Analysing and estimating costs by their
behaviour using basic statistical techniques to
distinguish between fixed, variable and semi-
variable costs
Calculating departmental, unit, job or process
costs and revenues using appropriate
assumptions
Determining the profitability of a department,
unit, job or process using relevant costing
techniques
Use decision-making techniques such as break-
even analysis, cost-volume-profit and limiting
factor analysis to support business decisions on
pricing and output.
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC12: (Links with MA2)

MANAGE AND CONTROL CASH RECEIPTS, PAYMENTS AND BALANCES
This Technical Competence area is about demonstrating that you are competent in managing, forecasting and monitoring overall cash receipts, payments and balances.
Explain how you have
demonstrated this :
(Maximum 250 words)

Investing surplus funds where permitted
Arranging overdraft and loan facilities according
to anticipated requirements
Monitoring cash receipts and payments to
identify significant deviations from anticipated
cash requirements
Forecasting cash payments and receipts to
ensure adequate cash is available
Ensuring financial regulations and security
arrangements are followed to prevent fraud and
error
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
GROUP 3 TECHNICAL COMPETENCES – Linked to Diploma level.

TC13: (Links with FFA)

DRAFT FINANCIAL STATEMENTS FOR DIFFERENT BUSINESS SECTORS
This Technical Competence area is about demonstrating that you are competent in preparing statutory financial statements, including income statements, statements of financial position and cash
flows and providing all supporting information under relevant legal and regulatory requirements for the sector in which you have experience*.

* The sectors that apply include, but are not restricted to: accounting practice, industry and commerce; central government; local government; the health sector.

Explain how you have
demonstrated this :
(Maximum 250 words)

Drafting notes or information relevant to the
financial statements
Stating financial policies and making
adjustments for changes in accounting
estimates and errors
Drafting supplementary or explanatory
schedules or reports to be included in the
financial statements
Drafting financial statements for single
companies and groups of companies in
accordance with accepted format and
conventions, ensuring compliance with
relevant laws, regulations, accounting standards
and the requirements of external authorities
including the tax and company registration
authorities
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC14: (Links with FFA)

INTERPRET FINANCIAL STATEMENTS FOR DIFFERENT BUSINESS SECTORS
This Technical Competence area is about demonstrating that you are competent in identifying the different elements of financial statements and interpreting financial performance and position for
the sector in which you have experience*.

* The sectors that apply include, but are not restricted to: accounting practice, industry and commerce; central government; local government; the health sector.
Explain how you have
demonstrated this :
(Maximum 250 words)

Identifying the components of financial
statements and their relationships with each
other
Interpreting the relationships between elements
within financial statements using relevant
techniques, including ratios and relevant
performance measures or indicators
Analysing the financial performance and
position of entities and identifying comparisons
between organisations and trends over time
Identifying and explaining unusual features or
significant issues in financial performance and
position between organisations and over time
and presenting valid conclusions or
recommendations
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC15: (Links with FMA)

USE MANAGEMENT ACCOUNTING TECHNIQUES TO SUPPORT PLANNING AND DECISION-MAKING
This Technical Competence area is about demonstrating that you are competent in using relevant management accounting techniques to support planning and decision-making.
Explain how you have
demonstrated this :
(Maximum 250 words)

Selecting relevant techniques to appraise
alternative investment projects and to add most
value where investment funds are limited
Forecasting and evaluating costs and revenues
to support business planning
Applying relevant costing and other techniques
to analyse costs against jobs, processes and
products appropriately
Using relevant statistical techniques to analyse
costs and revenues into their different types for
making business estimates
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC16: (Links with FMA)

MEASURE AND EVALUATE FINANCIAL PERFORMANCE
This Technical Competence area is about demonstrating that you are competent in using relevant management accounting performance measurement techniques to support management.
Explain how you have
demonstrated this :
(Maximum 250 words)

Comparing financial performance between
products, services, departments and divisions
within a business and over time
Identifying and recommending options for
reducing costs, increasing effectiveness and
making efficiencies through improving business
processes and operations
Reconciling and comparing management
accounting information from different sources
Collating and analysing information on costs
and revenues
Calculating relevant ratios and performance
measures to evaluate economic, efficient and
effective use of resources in achieving business
objectives
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC17: (Links with FMA)

PLAN AND CONTROL FINANCIAL PERFORMANCE
This Technical Competence area is about demonstrating that you are competent in using relevant management accounting planning and control techniques to support management.
Explain how you have
demonstrated this :
(Maximum 250 words)

Prepare individual budgets for sales, production,
inventories, expenses and cash
Producing schedules and reports of data and
information that budgets can be prepared from
Producing forecasts of demand, revenues,
resource needs and costs
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC18: (Links with FAB)

USE AND EVALUATE ACCOUNTING SYSTEMS AND FINANCIAL CONTROLS
This Technical Competence area is about demonstrating that you are competent in using, managing and improving accounting systems and controls.
Explain how you have
demonstrated this :
(Maximum 250 words)

Recommending changes to accounting systems
or controls to improve their economy, efficiency,
or effectiveness
Reviewing operational arrangements for the
reliability and security of accounting systems or
controls
Identifying areas of inefficiency, weakness or risk
in accounting systems or controls
Using accounting systems to support your work
Updating and implementing new accounting
systems or controls
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


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Name Signature Dated
TC19: (Links with FAU)

IMPLEMENT INTERNAL OR EXTERNAL AUDIT PROCEDURES
This Technical Competence area is about demonstrating that you are competent in the planning, conduct and reporting of an internal or external audit assignment.
Explain how you have
demonstrated this :
(Maximum 250 words)

Conducting substantive tests and reporting any
unusual items to the audit supervisor
Deciding upon appropriate tests and making
suggestions for the audit plan
Planning an audit by gathering background
information, identifying control objectives,
assessing risks and identifying any control
deficiencies
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


Page 38 of 42
Name Signature Dated
TC20: (Links with FTX)

PREPARE PERSONAL TAXATION COMPUTATIONS AND COMPLETE TAX RETURNS
This Technical Competence area is about demonstrating that you are competent in the preparation of personal tax computations and completing relevant returns.
Explain how you have
demonstrated this :
(Maximum 250 words)

Calculating taxable income and benefits from
employment, identifying personal allowances
and allowable expenses
Calculating taxable investment income by
preparing schedules of property and investment
income and applying relevant deductions and
reliefs
Calculating taxable capital gains by identifying
chargeable assets and investments, allowances
and reliefs
Computing income tax and capital gains tax
payable from all sources and completing and
submitting the relevant tax return
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.


Page 39 of 42
Name Signature Dated
TC21: (Links with FTX)

PREPARE BUSINESS TAXATION COMPUTATIONS AND COMPLETE TAX RETURNS
This Technical Competence area is about demonstrating that you are competent in the preparation of business tax computations and completing relevant tax returns.
Explain how you have
demonstrated this :
(Maximum 250 words)

Identifying and valuing chargeable assets that
have been disposed of, applying any reliefs,
deducting allowable costs and computing
chargeable gains
Classifying expenditure and receipts on the
acquisition and disposal of capital assets, and
computing capital allowances
Adjusting trading profits and losses for tax
purposes, adjusting for allowable expenses and
the private use of assets by owners, and
computing assessable business income
Page 40 of 42
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.

Name Signature Dated
TC22: (Links with FFM)

GRANT CREDIT AND MONITOR AND CONTROL THE COLLECTION OF DEBTS
This Technical Competence area is about demonstrating that you are competent in managing credit facilities and credit control.
Explain how you have
demonstrated this :
(Maximum 250 words)

Monitoring accounts receivable and providing
information to customers about their accounts
and to the organisation on the overall control
of receivables
Using credit checking agencies or other
methods to identify credit risks to determine the
opening of credit facilities or to refuse credit
where appropriate
Agreeing credit terms with customers according
to your organisation's policy
Collecting debt and managing late payments
by appropriate means
Page 41 of 42
WORKPLACE MENTOR'S SIGN OFF
I confirm that the explanation given and experience obtained meets the competence(s) requirements.

Name Signature Dated
Essentials Competences – tick box if yes
(All FOUR to be achieved)

EC No: 1 2 3 4
Achieved




Technical Competences – tick box if yes
(Minimum of SIX to be achieved in total)

Group 1
Linked to Introductory Certificate Level examinations (Minimum ONE at this level)
TC No: 1 2 3 4
Exam link FA1 FA1 FA1 MA1
Achieved


Group 2
Linked to Intermediate Certificate Level examinations (Minimum TWO at this level)
TC No: 5 6 7 8 9 10 11 12
Exam link FA2 FA2 FA2 FA2 MA2 MA2 MA2 MA2
Achieved



Group 3
Linked to Diploma Level examinations (Minimum THREE at this level)
TC No: 13 14 15 16 17 18 19 20 21 22
Exam link FFA FFA FMA FMA FMA FAB FAU FTX FTX FFM
Achieved



APPLICATION FOR EXEMPTIONS BASED ON EXPERIENCE:
Based upon my practical work experience, I wish to apply for exemptions from the following
FIA Introductory and/or Intermediate level examination(s). (Tick box if yes). Note that all
technical competences linked with exam papers being claimed for must be completed, the
appropriate boxes checked, and signed off by your workplace mentor.

FA1, Recording financial transactions

MA1, Management Information


FA2, Maintaining financial records

MA2, Managing costs and finances
Student's signature
Student authentication

I confirm this is a true record of my experience and competence achieved.
Dated
Workplace Mentor's verification
I have reviewed the employment record of the above student and can confirm that the student has at least 12 months' relevant experience and: (Check one of the two
below options)
Page 42 of 42
Dated Signature Name
I confirm that I have reviewed the competences achieved in the FPER Record and that they have been correctly summarised above.
I confirm that the student has worked for an ACCA Approved Employer - trainee development CAT at Gold or Platinum level and is eligible to claim exemption
from demonstrating the Essentials and Technical competences
Submit Via Email