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Under the ACCA Qualification, the PER:

• sets clear expectations of what you should be able to do in the workplace. These expectations are set out as performance objectives and give you the chance to show achievement in the workplace
• is goal-driven, so you are encouraged to set targets, plan development, and mark progress along with your employer
• provides simple and clear progress-reporting tools, which will help both you and your employer get the most out of the process
• is underpinned by a new, online trainee development matrix (TDM) which will allow your employer to undertake a more proactive and purposeful approach to developing you through tracking your progress and achievement towards goals
• comprises a mix of performance objectives that are classified as either Essentials or Options. These describe the types of work activities you will be involved with in addition to the values and attitudes you should demonstrate as you fulfil your requirement
• requires you to complete an annual return.

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