What is the difference between PER and TDM?
PER is an abbreviation we use to refer to the practical experience requirement of the ACCA Qualification. The PER is three years’ employment in a relevant accounting or finance role and achieving a total of 13 performance objectives (all nine Essentials and any four Options). The trainee development matrix (TDM) is the online tool for ACCA trainees to plan and record their achievement of the practical experience requirements (PER). It will help you through every stage – from planning your development, targeting performance objectives, and writing the answers to your challenge questions – through to having these questions reviewed and signed off by your workplace mentor. You can also use it to complete your annual PER return.
