When applying to become an Approved Employer with ACCA, you need to show evidence that your organisation is ready and able to provide good practical training for trainees and members. The types of evidence you need depend on the level of approval you're applying for and whether you're focusing on trainee development or professional development.
For the Trainee Development Stream:
Gold:
- Completed Practical Experience Supervisor (PES) verification form completed by your nominated PES and providing details of their qualification
- Completed Practical Experience Supervisor verification (PES) form identifying trainee roles where ACCA Performance Objectives can be achieved.
- Documented training/study policy, contract or other document clearly confirming that paid exam leave and additional study leave (may be paid or unpaid) is provided to ACCA students
Platinum:
- All required evidence for Trainee Development Gold, plus
- Documented training/study policy, contract or other document explaining what financial support or incentives are provided for ACCA trainees and confirming payment of the membership admission/subscription fee.
For the Professional Development Stream:
- Example of employee development plan or other document showing that employees have the opportunity to identify and complete relevant development opportunities
- Documented learning and development policy or other document explaining the company’s approach to personal and professional development, and any processes for requesting development activity
- At least one of the below:
- List of in-house or outsourced development opportunities available to employees
- Company policy on procedure for employees to access development opportunities.
- Communication to employees promoting opportunities.
- Budget allocation or spending for development opportunities
For the Practicing Certificate Development Stream:
- Individuals intentions towards training for an ACCA practising certificate are discussed and objectives are set as part of the appraisal process
- Principles are qualified accountants eligible to act in this position and, alongside individuals, are aware of requirements for an ACCA practising certificate
- Individuals are provided with support to enable them to meet their practical experience objectives
- Individuals are provided with sufficient/appropriate work experience pre and post membership in order to meet the ACCA practicing certificate requirements
- Individuals training towards an ACCA practising certificate have their objectives re-assessed at least once every 6 months as part of a review.
- Individuals are required to ensure their practical experience is reviewed by their principle or authorised supervisor at least once every 6 months
For the Audit Qualification Development Stream:
- Must be able to meet all the criteria for Practicing Certificate Development PLUS the additional criteria
- Principals ensure that a structured and supportive training environment is in place and maintained
- Individuals intentions towards training for an ACCA practising certificate are discussed and objectives are set as part of the appraisal process
- Principles are qualified accountants eligible to act in this position and, alongside individuals, are aware of requirements for an ACCA practising certificate
- Individuals are provided with support to enable them to meet their practical experience objectives
- Individuals are provided with sufficient/appropriate work experience pre and post membership in order to meet the ACCA practicing certificate requirements
- Individuals training towards an ACCA practising certificate have their objectives re-assessed at least once every 6 months as part of a review.
- Individuals are required to ensure their practical experience is reviewed by their principle or authorised supervisor at least once every 6 months
- Principles are qualified accountants eligible to act in this position and are aware of requirements
For the Sustainability Assurance Stream:
- Sustainability Assurance must be able to meet all of the criteria for Audit Qualification Development approvals PLUS the following additional criteria:
- Individuals eligibility as a statutory auditor and intentions to attain the Sustainability Assurance license are discussed and objectives are set as part of development discussions
- Compliance Principles are qualified accountants eligible to act in this position
- Individuals are supported to identify and complete relevant development activities to demonstrate the necessary competence for providing sustainability assurance reporting
- Individuals are provided with sufficient/appropriate experiential learning in order to meet the requirements for a Sustainability Assurance License
- Compliance Principals are aware of sustainability assurance reporting requirements and the need for continual improvement
- Individuals training towards a Sustainability Assurance licence are required to ensure that their sustainability experience is reviewed on an ongoing basis by their Compliance Principal
More information on the Approved Employer programme can be found on ACCA Global.
Contact us
If you have a question relating to the evidence required as part of approval, or you need extra support, please use the Contact us option below to get in touch with our team.