PER Requirement

The three year period is a separate requirement to the PER although most will complete both at the same time. If you can fulfil the PER within 6 months then that is fine, but equally fine if it takes 4 years.

The only advice I would have is to get it completed and signed off as you go along. As soon as you feel you have achieved an objective, write about it and submit it to your supervisor. Your submission should explain and give examples of work you have completed that very clearly cover at least two of the five elements, and from that your supervisor can then see that the tasks you have completed also cover the remaining three.

If in any doubt, try to mention all five. I tend to have done that, but have grouped tasks together so one example covers elements 1 & 3, and another example covers elements 2, 4 & 5. It’s really up to your supervisor and the person completing it is in the best position to know whether they satisfy the requirement or not.

The 36 months is purely working within a suitable setting for 36 months. For example I worked for 21 months in practice, had that signed off by my supervisor there, then went to public sector and have had the remaining 15 months signed off. As long as you are working full time in an accountancy based role then just being employed for 36 months will satisfy the requirement.