PER相關(guān)問答一

　　WHAT IS MY STATUS IF I HAVE PASSED ALL THE ACCA QUALIFICATION EXAMS BUT HAVE NOT YET COMPLETED MY PRACTICAL EXPERIENCE REQUIREMENT (PER)?

　　If you have not completed the PER you cannot become a member of ACCA, are not yet qualified as a professional accountant and cannot enjoy the benefits associated with this status. To become a member of ACCA and qualify as a professional accountant, you must pass all the exams, successfully complete the professional ethics module and complete the PER.

　　In order to perform effectively as an ACCA-qualified accountant and to help you meet future career challenges, you need to develop your skills in the workplace. The PER helps you to:

　　- Apply the knowledge and techniques gained through your studies in practice

　　- Observe and be involved in real-life work situations that help you to develop the skills, attitudes and behaviours that a qualified accountant needs

　　- Develop your judgement, encouraging you to reflect on the quality of your work and how you may improve your work performance in the future.

　　Employers expect ACCA members to show high levels of knowledge and ability in the workplace and to behave ethically. PER enables you to confirm your effective and sustained high-quality workplace performance, making you a more valuable employee.

　　通過了ACCA全部考試但是還沒有完成工作經(jīng)驗要求（PER）會怎么樣？

　　不完成工作經(jīng)驗要求（PER）不能成為ACCA會員、不能授予專業(yè)會計師資格，也不能在此情況下享受會員的相關(guān)福利。要成為ACCA會員并且成為專業(yè)會計師，必須通過ACCA所有科目考試、完成道德測試以及工作經(jīng)驗要求。

　　為了能高效的完成ACCA職業(yè)會計師的工作，迎接未來職業(yè)發(fā)展的挑戰(zhàn)，學(xué)員必須在工作中提高自己的能力。工作經(jīng)驗要求可以幫助學(xué)員：

　　- 在實(shí)踐中應(yīng)用學(xué)到知識和技能

　　- 觀察并參與真實(shí)的工作來提高作為專業(yè)會計師所需要的技能、態(tài)度和行為

　　- 提高判斷能力，鼓勵反思自己的工作質(zhì)量和思考如何在以后的工作中提高工作效率

　　雇主期待ACCA會員在工作中展現(xiàn)他們高水平的知識和能力以及高尚的道德行為。PER能夠證實(shí)學(xué)員持續(xù)有效的高質(zhì)量工作業(yè)績，成為更有價值的員工。