APPROVED EMPLOYER – TRAINEE DEVELOPMENT (GOLD/PLATINUM)

Practical experience supervisor (PES) verification

You have been asked to complete this form because your organisation’s Approved Employer Trainee Development status is now due
for review. Your details have been given in the Approved Employer monitoring form as the nominated Practical Experience Supervisor
(PES) for ACCA trainees working in your organisation.
The purpose of this form is to verify:
• that you are appropriately qualified to sign off performance objectives for ACCA trainees working in your organisation.
• that you agree to the roles and responsibilities of acting as a Practical Experience Supervisor for ACCA trainees working with an
Approved Employer.
• that ACCA trainees working in your organisation are able to complete a range of activities that fulfil ACCA’s performance objectives.

Name

Organisation name

Your role in organisation

PART 1 – YOUR QUALIFICATION

To sign off performance objectives for ACCA trainees you must be a qualified accountant, recognised by law in your country and/or
hold professional membership from a member body of the International Federation of Accountants (IFAC).
Please provide the following details:

IFAC membership body (including ACCA)

Membership number Date of admission to membership

ACCA will need to verify the details given above with your membership body. Many membership bodies host web-based directories of
their members, and we will use these services to check your membership using the details above where possible.
If your membership body does not host a web-based directory that covers your membership, we will need to see documentary
evidence of your qualification. This evidence could include:
• Copy of your membership certificate
• Copy of a current membership card
• Copy of a recent invoice for membership fees
• Copy of any other recent correspondence confirming your membership
Please return this documentary evidence alongside this verification form.

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 PART 2 – YOUR ROLE AND RESPONSIBILITIES AS A PRACTICAL EXPERIENCE SUPERVISOR (PES)

Please check the boxes below to confirm that you have read, understood and agree to the following statements:
I understand that ACCA trainees need to complete 36 months’ employment in a relevant accounting and finance role and achieve
a total of nine performance objectives to complete their Practical Experience Requirement (PER).
I am familiar with ACCA’s Essentials and Technical performance objectives, and I understand that it is my responsibility to oversee
the achievement of performance objectives for ACCA trainees working in this organisation. This involves identifying relevant
performance objectives, setting timescales and performance targets for ACCA trainees.
As a Practical Experience Supervisor for ACCA trainees working in this organisation, I will commit to evaluating and reviewing
progress towards meeting ACCA’s Practical Experience Requirement with trainees at least once every 12 months.
I am aware of the ACCA Code of Ethics and Conduct and agree to follow the five fundamental principles of Integrity; Objectivity;
Professional competence and due care; Confidentiality; and Professional Behaviour in my activities and interactions with ACCA
trainees.

PART 3 – ACCA’S PERFORMANCE OBJECTIVES

Performance objectives are benchmarks that describe the type of work activities that students and affiliates will be involved in as
trainee accountants. Trainees are required to achieve nine performance objectives in total – all five Essentials and any four from 15
Technical. Full details of the performance objectives are available in our Performance Objectives document at www.accaglobal.com
The statements below represent the performance objectives which ACCA students and affiliates must achieve to meet our practical
experience requirements. Please confirm which of these can be met while working at your organisation:

ESSENTIALS
Please confirm that the five Essentials performance objectives can be met in ANY role where an ACCA trainee may be employed in
your organisation:
Yes No
PO1 Ethics and Professionalism
PO2 Stakeholder relationship management
PO3 Strategy and innovation
PO4 Governance, risk and control
PO5 Leadership and management

TECHNICAL
ACCA trainees must be able to achieve a minimum of four Technical performance objectives within your organisation. Please use
the table below to tell us which performance objectives trainees can achieve while working with your organisation, and tell us what
role(s) they are able to achieve each objective in. If your organisation is too large to list all of the roles for an objective, please select a
maximum of three roles per objective where the greatest number of ACCA trainees is likely to be employed.
We will need to see evidence of the type of activities your trainees will carry out in these roles that demonstrate the performance
objectives. You can do this either by submitting documentary evidence (such as job descriptions or examples of work objectives) or by
providing a written statement. Please tell us your choice for each selected performance objective.
Please return any relevant documentary evidence with this verification form. Space for your written statements is provided below.  

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PERFORMANCE OBJECTIVE Yes/No RELEVANT ROLE TITLE(S) EVIDENCE STATEMENT
(Yes/No) (Yes/No)
If Yes, please If Yes, please write
provide name your statement
of evidence/doc on page 4 under
submitted relevant PO no.

6 Record and process 1

Yes Yes Yes
transactions and events 2
No No No
business reporting

3
Corporate and

7 Prepare external financial 1

Yes Yes Yes
reports 2
No No No
3

8 Analyse and interpret 1

Yes Yes Yes
financial reports 2
No No No
3

9 Evaluate investment and 1

Yes Yes Yes
financial decisions 2
Financial management

No No No
3

10 Manage and control 1

Yes Yes Yes
working capital 2
No No No
3

11 Identify and manage 1

Yes Yes Yes
financial risk 2
No No No
3

12 Evaluate management 1
Yes Yes Yes
accounting systems
Management accounting

2
No No No
3

13 Plan and control 1

Yes Yes Yes
performance 2
No No No
3

14 Monitor performance 1
Yes Yes Yes
2
No No No
3

15 Tax computations and 1

Yes Yes Yes
assessments 2
No No No
3

16 Tax compliance and 1

Taxation

Yes Yes Yes

verification 2
No No No
3

17 Tax planning and advice 1

Yes Yes Yes
2
No No No
3

18 Prepare for and plan the 1

Yes Yes Yes
audit and assurance process 2
No No No
Audit and assurance

19 Collect and evaluate 1

Yes Yes Yes
evidence for an audit or 2
assurance engagement No No No
3

20 Review and report on 1

Yes Yes Yes
the findings of an audit or 2
assurance engagement No No No
3
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 PERFORMANCE OBJECTIVE Yes/No RELEVANT ROLE TITLE(S) EVIDENCE STATEMENT
(Yes/No) (Yes/No)
If Yes, please If Yes, please write
provide name your statement
of evidence/doc on page 4 under
submitted relevant PO no.

21 Business advisory 1
Yes Yes Yes
Advisory and

2
consultancy

No No No
3

22 Data analytics and 1

Yes Yes Yes
decision support 2
No No No
3

WRITTEN STATEMENTS
Please provide a written description of relevant activities for any of the performance objectives listed above that are NOT supported by
documentary evidence such as job descriptions or examples of work objectives. Space for additional written statements is included as
an appendix to this form. Please continue on a separate sheet if necessary.

PO number Role # (1 – 3) Description of relevant activities

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 APPENDIX – ADDITIONAL WRITTEN STATEMENTS

PO number Role # (1 – 3) Description of relevant activities

PART 4 – DECLARATION

As the nominated Practical Experience Supervisor nominated by this organisation for the purposes of Approved Employer – Trainee
Development approval, I confirm that:
• I am authorised to accept this declaration on behalf of the organisation; and
• the information given within this declaration is correct and will be updated as required.

Please tick this box if you have fully read and understood the above declaration. By doing so you agree to the terms and
conditions stated.

Data Protection
We may use the personal data provided on this form for the purposes of:
• firm administration and application
• regulation of the firm, and to contact nominated individuals
• responding to enquiries and investigating complaints
• complying with regulatory obligations
• sending you ACCA publications and further relevant communications, such as research surveys.
We may share information with our suppliers and our auditors, and relevant enforcement authorities where authorised by law.
Please note that for individuals based outside the UK, your information will be held in ACCA’s main information systems which are
located in the EU and may be accessed by ACCA’s local office in your country of residence. ACCA processes information within the EU,
but may also transfer data outside of the EU as part of its operations and service delivery.
Before providing us with documents containing personal information about individuals, you must ensure that they have been
sufficiently informed and that you have their permission to do so.
For more information on how your information and rights are respected, please see our privacy notice, or contact
[email protected]

Print name

Date (DD/MM/YY) / /

Professional Qualifications Approvals

ACCA 110 Queen Street Glasgow G1 3BX United Kingdom
www.accaglobal.com
V1.0 05/2018
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Essentials Performance Objectives

PO1 – ETHICS AND PROFESSIONALISM

Description The fundamental principles of ethical behaviour mean you should always act in the wider public interest. You need to take into account all
relevant information and use professional judgement, your personal values and scepticism to evaluate data and make decisions. You should
identify right from wrong and escalate anything of concern. You also need to make sure that your skills, knowledge and behaviours are up-to-
date and allow you to be effective in your role.

Elements a Act diligently and honestly, following codes of conduct, taking into account – and keeping up-to-date with – legislation.
b Act with integrity, objectivity professional competence and due care and confidentiality. You should raise concerns about non-compliance.
c Develop a commitment to your personal and professional knowledge and development. You should become a life-long learner and
continuous improver, seeking feedback and reflect on your contribution and skills.
d Identify, extract, interrogate and evaluate complex data to make reliable, informed decisions.
e Interrogate, critically analyse and assess data and other information with professional scepticism. You should challenge opinion and facts
through corroboration and robust testing.

Example activities • Applying legislation appropriately to client needs

• Continually reviewing legislation and regulation that affects your working environment
• Briefing a team on a new standard and how to apply it
• Keeping sensitive information confidential and disclosing only to those who need it or when disclosure is legally required
• Recognising unethical behaviour and telling your line manager about what you have seen
• Avoiding situations where there may be any threat to your professional independence
• Deciding what information is important and reliable, using it to support your decision making
• Completing all the code of conduct and/or professional ethics training provided by your organisation
• Checking transactions and supporting documents to verify the accuracy of accounting records
• Use digital technology responsibly to analyse and evaluate data from a variety of sources, ensuring the integrity and security of this data.

Linked exams Links to all exams

PO2 – STAKEHOLDER RELATIONSHIP MANAGEMENT

Description You manage stakeholder expectations and needs, developing and maintaining productive business relationships. You listen to and engage
stakeholders effectively and communicate the right information to them when they need it.

Elements a Display sensitivity, empathy and cultural awareness in all your communications. This allows you to establish trust and credibility with a range
of stakeholders and gain their confidence.
b Use a range of mediums and make appropriate use of digital technology to communicate clearly, concisely and persuasively in formal and
informal situations.
c Gain commitment from stakeholders by consulting and influencing them to solve problems, meet objectives and maximise mutually
beneficial opportunities.
d Develop and build effective and ethical professional relationships and networks using face to face and digital technology.
e Deal calmly and efficiently with conflicting priorities, deadlines or opinions – both internally and externally – by listening and negotiating.

Example activities • Communicating in a way that suits the audience or audiences, using the right tone, style and medium, including data visualisation
techniques. This could include communicating with clients from different cultures
• Developing relationships in meetings that lead to positive outcomes
• Discussing work problems with colleagues or clients to improve and maintain relationships
• Planning for and engaging positively with the appraisal process
• Using media and technology to contribute to business-related discussions – for example, contributing to intranet community
conversations, hosting virtual meetings or making online presentations
• Presenting internally or externally
• Participating effectively in interviews
• Drafting reports effectively
• Dealing well with conflicting deadlines or requirements
• Acting responsibly and with maturity when there are disagreements
• Addressing service level complaints
• Engaging productively with internal and external stakeholders including business partners
• Discussing expectations of your work with your supervisor
• Working within your supervisor’s requirements and giving them regular progress updates
• Networking at conferences, internally or by joining business-related groups

Linked exams Accountant in Business; Financial Reporting; Strategic Business Leader; Strategic Business Reporting; Advance Financial Management.

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PO3 – STRATEGY AND INNOVATION
Description You contribute to the wider business strategy of your organisation through your personal and team objectives. You identify innovative ways to
improve organisational performance – which may include making or recommending business process changes and improvements.

Elements a Research and be familiar with your employer’s business, the sector it operates within and the wider business environment.
b Listen to and learn from colleagues and experts. Anticipate challenges, show openness and contribute to new ideas and opportunities.
c Plan, identify and monitor your personal targets and standards of delivery so that they meet the wider departmental and strategic
objectives of your organisation.
d Think systematically, critically and innovatively using technological capabilities, where appropriate, when you’re solving business problems.
e Develop financial acumen and commercial awareness. This will allow you to adopt and apply innovative methods and technologies to
identify business problems and evaluate strategic options and manage solutions.

Example activities • Using market data analytics tools to research competitor and customer activities
• Attending courses or conferences and accessing online training that will help you with your work
• Highlighting business problems or system issues
• Planning or managing a project
• Proposing innovative and practical ideas
• Discussing general business matters with your colleagues
• Thinking creatively and speaking openly about business issues and how to solve them
• Using online resources to develop commercial awareness and keep up with emerging technologies. This could include using social and
business media to develop your business networks
• Highlighting issues at work which cause ineffectiveness or inefficiencies and recommending solutions
• Improving organisational systems/tools to drive innovation, process, system and technological change
• Obtaining information from other departments to evaluate performance or suggest business improvements

Linked exams Strategic Business Leader; Advanced Financial Management; Advanced Performance Management.

PO4 – GOVERNANCE, RISK AND CONTROL

Description You contribute to effective governance in your area. You evaluate, monitor and implement risk management procedures, complying with the
spirit and the letter of policies, laws and regulations.

Elements a Provide and present information at the appropriate time to comply with organisational requirements and external regulation.
b Operate according to the governance standards, policies and controls of your organisation. You also review your work and your colleagues’
work to make sure it complies.
c Evaluate and identify areas of risk including data and cyber security risks – assessing the probability of fraud, error, security breaches and
other hazards in your area of responsibility, and the impact they would have.
d Assess the risk of failures in the internal controls and procedures in your area of responsibility.
e Consult with stakeholders and specialists, communicating with them to solve problems and reach conclusions.

Example activities • Collating data on risks, including cyber security risks and assessing their likelihood and potential impact using appropriate technology
• When you identify risks, bringing them to the attention of your line manager
• Complying with authorisation limits and other internal controls
• Complying with money laundering legislation or regulation – and reporting any suspicious activities
• Briefing a team on a new policy, procedure or methodology
• Creating and/or updating policies and/or process documentation/procedures
• Training staff on recent compliance issues
• Reviewing policies, processes or procedures following audit reviews and revise them accordingly
• Contributing or organising a survey or focus group to obtain opinions and feedback from colleagues, clients or customers

Linked exams Accountant in Business; Corporate and Business Law; Audit and Assurance; Strategic Business Leader; Advanced Audit and Assurance.

PO5 – LEADERSHIP AND MANAGEMENT

Description You manage yourself and your resources effectively and responsibly. You contribute to the leadership and management of your organisation –
delivering what’s needed by stakeholders and the business.

Elements a Show initiative with your team – working towards organisational goals, collaborating with and supporting others.
b Manage time and tasks effectively to meet business needs and professional commitments. You are capable of working under pressure.
c Manage resources – including teams – to deliver your objectives to agreed deadlines. You motivate other people and you’re actively
involved in helping them to develop.
d Work with others to recognise, assess and improve business performance. You use different techniques and appropriate technologies to
support business improvement.
e You negotiate effectively and can justify solutions logically and persuasively to colleagues and clients.

Example activities • Effectively managing or leading a group of people

• Identifying and allocating resources
• Coordinating activities involving more than one team or department
• Creating a project plan with timelines
• Participating in a project team using project management methodology
• Learning from and influencing others positively, to reach acceptable and desirable results
• Sharing best practice with colleagues
• Supporting a positive, inclusive and respectful work environment
• Training others on an area of work
• Being a role model to others
• Allocating work effectively to other team members or suppliers

Linked exams Accountant in Business; Strategic Business Leader; Advanced Financial Management; Advanced Performance Management

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Technical Performance Objectives
CORPORATE AND BUSINESS REPORTING

PO6 – RECORD AND PROCESS TRANSACTIONS AND EVENTS

Description You use the right accounting treatments for transactions and events. These should be both historical and prospective – and include non-
routine transactions.

Elements a Implement or operate systems to record and process accounting data using emerging technology where appropriate or feasible.
b Gather information for end-of-period accounting entries – and prepare estimates for adjustments or inter-company accounts.
c Verify, input and process routine financial accounting data within the accounting system using emerging technology where appropriate or
feasible.
d Prepare and review reconciliations and other accounting controls.
e Make sure you’re using accounting standards and policies when you’re processing transactions and events.

Linked exams Financial Accounting; Financial Reporting; Strategic Business Reporting.

PO7 – PREPARE EXTERNAL FINANCIAL REPORTS

Description You take part in preparing and reviewing financial statements – and all accompanying information – and you do it in accordance with legal and
regulatory requirements.

Elements a Contribute to drafting or reviewing primary financial statements according to accounting standards and legislation.
b Make sure that your organisational policies are fit for the purpose of preparing external financial statements.
c Classify information correctly.
d Review financial statements and correct for errors and account for – or disclose – events after the reporting date.
e Prepare or review narrative and quantitative information to include with financial statements.

Linked exams Financial Accounting; Financial Reporting; Strategic Business Reporting.

PO8 – ANALYSE AND INTERPRET FINANCIAL REPORTS

Description You analyse financial statements to evaluate and assess the financial performance and position of an entity.

Elements a Assess the financial performance and position of an entity based on financial statements and disclosure notes.
b Evaluate the effect of chosen accounting policies on the reported performance and position of an entity.
c Identify inconsistencies between the information in the financial statements of an entity and any accompanying narrative reports.
d Evaluate the effects of fair value measurements and any underlying estimates on the reported performance and position of an entity.
e Conclude on the performance and position of an entity identifying relevant factors and make recommendations to management.

Linked exams Financial Accounting; Financial Reporting; Strategic Business Reporting

FINANCIAL MANAGEMENT

PO9 – EVALUATE INVESTMENT AND FINANCING DECISIONS

Description You advise on alternative sources of finance. And you evaluate and review the financial viability of investment decisions.

Elements a Advise on the appropriateness and cost of different sources of finance.

b Identify and raise an appropriate source of finance for a specific business need.
c Review the financial and strategic consequences of undertaking a particular investment decision.
d Select investment or merger and acquisition opportunities using appropriate appraisal techniques.
e Evaluate projects, financial securities and instruments – and advise on their costs and benefits to the organisation.

Linked exams Financial Management; Strategic Business Leader; Advanced Financial Management.

PO10 – MANAGE AND CONTROL WORKING CAPITAL

Description You manage cash and working capital effectively using appropriate technology, planning for any shortfall or surplus including receivables,
payables and inventories.

Elements a Source short-term finance to improve organisational liquidity.

b Analyse and plan appropriate levels of cash and working capital.
c Prepare and monitor organisational cash flow, credit facilities and advise on appropriate actions.
d Contribute to the way current systems for managing cash, short-term liquidity and working capital operate.
e Operate and comply with controls and safeguards over working capital management.

Linked exams Advanced Financial Management.

PO11 – IDENTIFY AND MANAGE FINANCIAL RISK

Description You identify, measure, and advise on the financial risks to the organisation.

Elements a Identify key sources of financial risk to the organisation and how they might arise.
b Assess the likelihood and impact of financial risks to specific business activities.
c Assess whether to transfer, avoid, reduce or accept financial risk.
d Advise on using instruments or techniques to manage financial risk.
e Monitor financial risks, reviewing their status and advising on how they should be managed.

Linked exams Financial Management; Strategic Business Leader; Advanced Financial Management

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SUSTAINABLE MANAGEMENT ACCOUNTING

PO12 – EVALUATE MANAGEMENT ACCOUNTING SYSTEMS

Description You apply different management accounting techniques using appropriate technologies in different business contexts to effectively manage
and use resources.

Elements a Evaluate management accounting techniques and approaches in an organisation.

b Apply appropriate costing techniques to products and services.
c Assess and advise on the effectiveness of an organisation’s management accounting and ICT systems.
d Contribute to developing and improving management accounting systems and internal reporting recognising the impact of emerging
technologies.
e Monitor new developments in management accounting and consider their potential impact on performance and systems

Linked exams Management Accounting; Performance Management; Strategic Business Leader; Advanced Performance Management.

PO13 – PLAN AND CONTROL PERFORMANCE

Description You plan business activities and control performance, making recommendations for improvement.

Elements a Contribute to setting objectives to plan and control business activities.

b Coordinate, prepare and use budgets, selecting suitable models.
c Regularly review your progress against plans.
d Use appropriate techniques to assess and to evaluate overall performance against plans.
e Advise on business performance and recommend improvements.

Linked exams Management Accounting; Performance Management; Strategic Business Leader; Advanced Performance Management.

PO14 – MONITOR PERFORMANCE

Description You measure and assess departmental and business performance.

Elements a Identify the key external factors affecting organisational performance.

b Analyse and provide appropriate information to measure performance.
c Identify and use performance measurement techniques.
d Monitor and evaluate individual and departmental performance to identify areas for development.
e Advise on appropriate ways to maintain and improve performance.

Linked exams Management Accounting; Performance Management; Advanced Performance Management

TAXATION

PO15 – TAX COMPUTATIONS AND ASSESSMENTS

Description You prepare computations of taxable amounts and tax liabilities according to legal requirements.

Elements a Extract and analyse data from financial records and filing information to prepare tax computations and related documents
b Prepare or contribute to the computation or assessment of tax for individuals or single companies or groups and other entities.
c Use appropriate technology to prepare tax computations or assessments and related documents.
d Prepare or contribute to computations or assessments of indirect tax liabilities.
e Explain the basis of tax calculations and the interpretation of the effect of current legislation and case law and ethical frameworks.

Linked exams Taxation; Advanced Taxation.

PO16 – TAX COMPLIANCE AND VERIFICATION

Description You make sure that individuals and entities comply with their tax obligations – on time, and in the spirit and letter of the law.

Elements a Sceptically verify client submissions – and submit on time to the tax authorities.
b Determine the incidence (timing) of tax liabilities and their impact on cash flow/financing requirements.
c Explain tax filing and payment – and the consequences of non-compliance to clients.
d Identify allowable claims, or the need to object to/appeal an assessment, in a timely way.
e Communicate professionally in both routine and specific inquiries.

Linked exams Taxation; Advanced Taxation.

PO17 – TAX PLANNING AND ADVICE

Description You advise on mitigating and deferring tax liabilities through legitimate tax planning measures.

Elements a Explain the differences between tax planning, tax avoidance and tax evasion.
b Review and advise on the potential tax risks and/or tax minimisation measures for individuals and organisations.
c Assess the tax implications of proposed activities or plans, referring to up-to-date legislation.
d Mitigate and/or defer tax liabilities through standard reliefs, exemptions and incentives.
e Know when to refer matters to someone with more specialist knowledge.

Linked exams Taxation; Advanced Taxation

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AUDIT AND ASSURANCE

PO18 – PREPARE FOR AND PLAN THE AUDIT AND ASSURANCE PROCESS
Description You plan and control the engagement process, including the initial investigation. You also plan and monitor the audit programme – legally and
ethically.

Elements a Become familiar with the scope and services to be provided.

b Identify ethical requirements at the start of an engagement or internal audit investigation.
c Use up-to-date auditing standards and legal and ethical frameworks.
d Determine levels of risk and use them to document the audit plan. Design programmes and plan tests for an internal or external audit or
assurance engagement using appropriate technology to assist the process.
e Evaluate risk in an organisation’s internal control structure and make any necessary changes to the audit programme/plan of work.

Linked exams Audit and Assurance; Advanced Audit and Assurance.

PO19 – COLLECT AND EVALUATE EVIDENCE FOR AN AUDIT OR ASSURANCE ENGAGEMENT

Description Carry out an internal or external audit or an assurance engagement, from collecting evidence, through to forming an opinion. You demonstrate
professional scepticism and make sure judgements are based on sufficient valid evidence.

Elements a Coordinate the engagement, including managing people and time to make sure you get results.
b Carry out and document compliance, substantive tests and other audit or assurance work using appropriate technology to assist the audit
and assurance procedures.
c Evaluate evidence, demonstrate professional scepticism, investigate areas of concern and make sure documentation is complete and all
significant issues are highlighted.
d Assess that the audit evidence is sufficient and appropriate.
e Identify the main factors to be considered before forming an opinion and reaching judgements.

Linked exams Audit and Assurance; Advanced Audit and Assurance.

PO20 – REVIEW AND REPORT ON THE FINDINGS OF AN AUDIT OR ASSURANCE ENGAGEMENT

Description You complete an audit, preparing the formal documentation and reporting any control deficiencies to management. You report back to
managers in a formal audit report.

Elements a Review the performance of an audit; making sure that the evidence is accurate, complete and sufficient.
b Contribute to identifying and resolving audit or assurance issues and make sure there are no outstanding queries.
c Discuss the findings and implications of an audit or assurance engagement with management and governance teams.
d Draft written representations and report significant control deficiencies to management and governance teams.
e Prepare audit or assurance reports in accordance with relevant standards, regulations and legislation.

Linked exams Audit and Assurance; Strategic Business Leader; Advanced Audit and Assurance

ADVISORY AND CONSULTANCY

PO21 – BUSINESS ADVISORY

Description Develop clear insight into both internal and external clients’ business issues and provide expert advice, specific to that client, which will add
value to the business or organisational function. You support clients’ objectives and plans to improve, innovate and grow; identify efficiencies
and respond to changing business conditions, helping them to continuously improve.

Elements a Identify and use appropriate financial and non-financial information to build a comprehensive understanding of a client’s business and the
business environment in which they operate.
b Identify ways for clients to use business partnering to make better connections and develop successful, relationships, based on achieving
best practice and creating additional value.
c Identify the objectives of the advisory engagement to develop plans to investigate, implement and support effective change to meet those
engagement objectives.
d Prepare and present plans in an understandable way, which allows the client to evaluate and act on the business advice.
e Advise on the appropriate actions to enable the implementation of the chosen solutions.

Linked exams Strategic Business Leader; Advanced Financial Management; Advanced Performance Management

PO22 – DATA, DIGITAL AND TECHNOLOGY

Description You use commercial acumen to articulate business questions to resolve problems, exploit opportunities and identify and manipulate relevant
data requirements; deeply analysing data by applying appropriate techniques. You can draw clear conclusions and present your findings to
enable stakeholders to make sound business decisions.

Elements a Identify any relevant financial and non-financial data and use it to provide insights to answer important business questions and provide
solutions for your organisation.
b Use appropriate analytical tools to process, manipulate and analyse data. These tools could include spreadsheet applications or more
technical statistical analysis software.
c Apply modelling techniques to deliver specific types of analysis which may include: scenario analysis, forecasting, optimisation problems or
cost-benefit analysis.
d Use data and resulting information ethically and responsibly, analysing and interpreting data sceptically to draw appropriate conclusions
and make recommendations to support effective decision-making.
e Communicate the recommendations to relevant stakeholders in a way they can easily visualise and understand, to exploit business
opportunities, manage risk and evaluate performance.

Linked exams Accountant in Business; Management Accounting; Financial Management; Performance Management; Strategic Business Leader;
Advanced Financial Management; Advanced Performance Management

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