Performance objectives are benchmarks of effective performance that describe the types of work activities students and affiliates will be involved in as trainee accountants. They also outline the values and attitudes trainees should demonstrate as they fulfil their practical experience requirements.
Trainees are required to achieve 13 performance objectives in total – all nine Esntials performance objectives and any four Options performance objectives.
Performance objectives are divided into nine areas which
are cloly linked to the exam syllabus – reinforcing that any knowledge developed through the exams process will have a clear application in the workplace.
Each trainee is required to plan with their workplace mentor which performance objectives they aim to achieve. This process will help both to identify which performance objectives the trainee can realistically achieve in their current role. Trainees should consider:
• their role – they can complete a role profile using the trainee development matrix (TDM) which can be accesd through myACCA
• their responsibilities
• opportunities for gaining experience
• which exams they have pasd or are currently studying. As an employer or workplace mentor, you should encourage trainees to think about ways they can achieve performance objectives and provide opportunities for them to do this eg condments or job rotations, project work, or learning and undertaking new responsibilities. The types of activities
will help the trainee to meet ACCA’s practical experience requirements and benefit the organisation in which they work.
Once the workplace mentor and the trainee have identified which performance objectives the trainee is going to achieve, the trainee will need to complete a period of work where they are gaining experience and developing their skills. The workplace mentor and the trainee will then need to review this experience. Using the trainee development matrix (TDM) trainees will need to answer a ries of challenge questions that relate to the performance objective they are working towards achieving. Workplace mentors will need to review and sign-off the performance objective if the trainee has achieved it or alternatively, provide further guidance on what future activity needs to be completed.
The table opposite outlines the performance objectives. Detailed information to guide trainees on each performance objective is contained within this booklet.
Performance objectives
ESSENTIALS (all nine to be completed)oPTIoNS (four to be completed)
You must be fully aware of the ethics, values and standards that apply to you as a professional and make their application a consistent feature in all aspects of your work. This will include taking personal responsibility for your actions and regularly reflecting on your experiences to inform future actions and decision making. You must both act and be en to act ethically and with the utmost integrity.
To PErForm EFFEcTIvELy you NEEd To:
• uphold (and be en to uphold) professional ethics, values and standards
• behave with integrity and objectivity eg act independently and avoid any conflict of interest
• maintain professional competence, confidentiality and due care.
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:
王昭君秘史• keeping up to date with all codes of conduct and professional standards枯萎
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• providing a description of how you have dealt with situations where your professional ethics, values or judgement were challenged • discussing with others (eg your manager) how you would deal with situations which could ari in the future where your professional ethics, values or judgement are challenged
• informing clients about the ethical standards that apply to professional activities
• monitoring compliance with relevant legislation, standards and regulations and rai any concerns with the appropriate person • identifing the person or persons within your organisation responsible for providing ethical advice or managing compliance with relevant legislation (eg money laundering legislation).白菜肉卷
The examples illustrate how you might demonstrate this performance objective. They are not obligatory – you may prefer to think of other ways that show how you perform effectively in this area.
KEy KNowLEdgE ANd uNdErSTANdINg: ProFESSIoNALISm, EThIcS ANd govErNANcE
• Demonstrating the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in adherence with relevant professional codes, laws and regulations.
• Understanding the fundamental principles contained within the ACCA’s Code of Ethics and Conduct.
LINKEd ExAm PAPEr
Paper P1, Professional Accountant.
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You will contribute to the effective governance of an organisation by providing support and information which will enable the organisation to operate effectively. This includes promptly providing information requested by nior management and/or decision making bodies in your organisation. You must also ensure that the work carried out in your own area of responsibility is in line with your organisation’s policies and procedures.自渡
To PErForm EFFEcTIvELy you NEEd To:
• provide information, at the appropriate time, required by nior management to support decision making
• implement organisational policies and procedures in your area of responsibility
英文歌曲儿童• ensure compliance with legal, regulatory and social requirements in your area of responsibility.
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 INcLudES:
• responding to requests for information from nior management and/or decision making bodies
• providing information on developments external to organisations eg economic, environmental or legislative
• helping to ensure that meetings in your organisation are well organid and effective.
The examples illustrate how you might demonstrate this performance objective. They are not obligatory – you may prefer to think of other ways that show how you perform effectively in this area.
KEy KNowLEdgE ANd uNdErSTANdINg: ProFESSIoNALISm, EThIcS ANd govErNANcE
• Defining governance and explaining its function in the effective management and control of organisations and of the resources for which management are accountable.
• Evaluating the professional accountant’s role in internal control and review.
LINKEd ExAm PAPEr
担心近义词Paper P1, Professional Accountant.
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