Pctr Form PDF Details

The Practising Certificate Training Record (PCTR), applicable to accountants in the United Kingdom, Republic of Ireland, and Cyprus, represents a structured approach to document pre- and post-membership experience for those seeking a practising certificate or audit qualification from the ACCA (the Association of Chartered Certified Accountants). This crucial document underscores the importance of meticulous record-keeping in professional development, specifying that the PCTR should be updated continually rather than retrospectively to reflect the authentic progression and variety of experience acquired over time. Detailed guidance within the PCTR stresses the acceptance of up to one year of pre-membership experience, the necessity of comprehensive employment records, and the explicit requirement of signatures from the applicant and a principal or authorized supervisor to validate the form's integrity. Moreover, it highlights a timeframe, suggesting a direct conversion of years of experience to hours worked, especially emphasizing the portion of time dedicated to audit work for those specifically applying for an audit qualification. Embedded within these technical instructions are provisions for ensuring data protection and handling discrepancies between this document and the ACCA Rulebook, whereby the latter takes precedence, illustrating the careful balance between adherence to professional standards and the flexibility to accommodate individual candidate circumstances. Noteworthy is the recommendation for applicants to ensure their PCTR reflects their evolving role and responsibilities through detailed narratives and reflections, supplemented by examples and further guidance accessible on the ACCA website. This comprehensive approach to professional documentation not only facilitates a systematic tracking of relevant experience for accreditation purposes but also encourages ongoing reflection and professional growth among aspiring accountants.

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Form NamePctr Form
Form Length77 pages
Fillable?No
Fillable fields0
Avg. time to fill out19 min 15 sec
Other namespctr additional pages acca, acca pctr, acca pctr template forms, pctr word version acca

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PRACTISING CERTIFICATE TRAINING RECORD (PCTR)

UNITED KINGDOM, REPUBLIC OF IRELAND AND CYPRUS EDITION

Every effort has been made to ensure that the information in this booklet is accurate and up to date at the time of going to press. ACCA accepts no liability for inconvenience or loss caused by the publication of any out of date or inaccurate information.

This document has no regulatory status. Nothing contained in this document should be taken as constituting the amendment or adaptation of the ACCA RULEBOOK. In the event of any conflict between the content of this document and the content of the ACCA RULEBOOK, the latter shall at all times take precedence.

© ACCA March 2014

Please photocopy or print off sufficient forms as required.

Return your completed PCTR forms for assessment to:

Authorisation

ACCA 2 Central Quay 89 Hydepark Street Glasgow G3 8BW United Kingdom

Guidance

Timely completion

Your PCTR should be completed and signed off on an ongoing basis and not retrospectively. However, if it is necessary to complete any part of your PCTR retrospectively it must be done to the same standard and in the same level of detail as an applicant who has been recording his/her experience on an ongoing basis.

Pre-membership experience

Practising certificate and audit qualification

Up to one year of pre-membership experience may be accepted. This must be recorded in the PCTR together with the two years of post-membership experience.

Practising certificate

Up to one year of pre-membership experience may be accepted. If you wish to claim up to one year of pre-membership experience you must provide the information requested on the next page about your pre-membership experience and then record two years of post-membership experience in the PCTR.

Summary Employment Record

If your principal is not an ACCA member we will need to carry out a status check with his/her professional body. You should provide the name of your principal’s professional body, membership number, post code and date of birth as some professional bodies will not respond to status checks from ACCA unless this information is provided.

Your principal must have been eligible to act as such throughout the period they have signed off in your PCTR. For example, if you are applying for a practising certificate and audit qualification your principal must have been a registered auditor throughout the period covered in your PCTR.

PCTR1 Records

You must complete one PCTR1 Record for each six-month period. Each PCTR1 Record should be an independent summary of the work undertaken in that period so it is not acceptable to copy and paste the content of one Record into other Records. Each PCTR1 Record should contain detailed and varied narrative so that your PCTR clearly shows how you have progressed and developed in your role over the period.

If you are applying for a practising certificate and audit qualification you must provide details of your audit experience in the dedicated sections provided, split between statutory audit work (ie audit work of companies established under the Companies Act) and ‘other’ audit work. For a definition of ‘other’ audit work please see section 3 of the PCTR guidance booklet on our website at www.accaglobal.com/practising

PCTR1 Reflections

You must provide detailed narrative in each of your Reflections.

PCTR1 Reviews

Commentary must be provided in all sections of the Reviews. If any of these are left blank we will not be able to accept your application.

PCTR2 Summary

If your PCTR includes experience with more than one employer you should complete a separate PCTR2 Summary for each employer.

Time Summary

As a guideline, three years of full-time experience equates to 4,620 hours of working time.

If you are applying for a practising certificate and audit qualification at least 44 weeks of your experience in the three years must be in audit work, with at least 22 weeks in statutory audit. As a guideline, 44 weeks of audit experience in three years equates to 1,540 hours and 22 weeks equates to 770 hours.

If you are applying for a practising certificate (without audit qualification), and claiming one year of pre-membership experience using the form on the next page, you should only provide two years of post-membership experience in your PCTR. As a guideline, two years of post-membership experience equates to 3,080 hours of working time.

Signatures

Ensure that you and your principal (and/or authorised supervisor) have signed and initialled in all the required places. If signatures and/or initials are missing your application will be delayed.

Examples

An example of a properly-completed PCTR covering one six-month period is included at the back of these forms. This is for guidance purposes only and it is not acceptable to copy and paste it when completing your own PCTR forms.

Further guidance about completing the PCTR can be found in the guidance booklet on our website at www.accaglobal.com/practising

Pre-membership experience

This page is NOT to be used for applications for a practising certificate and audit qualification

Name of employer

Dates of employment, fromto

Name, address, date of birth, professional body and membership number of your workplace mentor/training supervisor*

Name of employer

Dates of employment, fromto

Name, address, date of birth, professional body and membership number of your workplace mentor/training supervisor*

Name of employer

Dates of employment, fromto

Name, address, date of birth, professional body and membership number of your workplace mentor/training supervisor*

* If your workplace mentor/training supervisor was not a member of ACCA we will need to do a status check with his or her professional body.

Summary Employment Record

MEMBER’S DETAILS

Member’s name

Membership number

DATA PROTECTION – TO BE COMPLETED BY THE MEMBER

I am aware that all information disclosed by me and any relevant related correspondence and documentation may be retained by ACCA for the purposes of establishing my practical work experience, and used in

any subsequent application for an ACCA practising certificate or an ACCA practising certificate and audit qualification. In signing below I accept that ACCA may pass details of these PCTR forms to my employer or former employer who signed off the experience in my PCTR, who may be based in a country that does not have laws to protect this information.

Member’s signature

Date

 

 

Organisation name, postal address, telephone number and email

Nature of business

Job title Dates from / to

Average hours per week

Principal(s) name, job title, professional body, membership number, and date of birth

Principal(s) specimen signature and initials

Authorised supervisor(s) name, job title, professional body, membership number, and date of birth

Authorised supervisor(s) specimen signature and initials

Confirm that your employer is an ACCA Approved Employer – practising certificate development

Please state your employer’s ACCA Approved Employer registration number

Add further sheets as necessary

PCTR1 Record

Sheet No

Page

of

 

 

 

Member’s name

Membership number

 

 

Period from

/

/

to

/

/

Average hours worked per week

Element(s) of competence covered in this period (list element(s))

Activities and work undertaken which contribute to the above element(s)

You must provide detailed and varied narrative in each of your PCTR1 Records. It is not acceptable to ‘copy and paste’.

Continues

PCTR1 Record – continued

Sheet No

Page

of

 

 

 

Member’s name

Membership number

 

 

Period from

/

/

to

/

/

Average hours worked per week

Element(s) of competence covered in this period (list element(s))

Activities and work undertaken which contribute to the above element(s)

Continues

PCTR1 Record – continued

The following two pages should be used to provide details of your audit experience

Sheet No

Page

of

 

 

 

Member’s name

Membership number

 

 

Period from

/

/

to

/

/

Average hours worked per week

Audit element(s) of competence covered in this period (list element(s))

Activities and work undertaken which contribute to the above audit element(s)

Statutory audit work

Continues

PCTR1 Record – continued

Sheet No

Page

of

 

 

 

Member’s name

Membership number

 

 

Period from

/

/

to

/

/

Average hours worked per week

Audit element(s) of competence covered in this period (list element(s))

Activities and work undertaken which contribute to the above audit element(s)

Other audit work

PCTR1 Record – continued

Indicate business size and sector within which you have worked (refer to the key in Section 7 of the PCTR guide on our website)

Sector:

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Other

 

 

 

 

 

 

 

 

 

 

 

 

Size:

A

B

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sheet No

Page

of

 

 

 

Where applicable, tick types of audit clients worked on in the period

 

Statutory

 

Other

Principal’s or authorised supervisor’s verification

I confirm that the member has achieved the following element(s) under withdrawn supervision or in a supervisory capacity (circle element(s)):

A1 A2 A3 B1 B2 C1 C2 D1 D2 E1 E2 F1 F2 G1 G2 H1 H2 I1 I2 J1 J2 J3 K1 K2 K3 L1 L2 L3 M1 M2 M3 M4 M5 N1 N2 O1 O2 O3 O4 P1 P2 P3 Q1 Q2

R1 R2 R3 S1 S2 T1 T2 T3 U1 U2 U3 V1 V2 W1 W2 X1 X2 X3 Y1 Y2 Y3 Z1 Z2

* Principal’s / * Authorised supervisor’s signature

Dated

 

 

* delete unless applicable

Note: Once an element has been confirmed as achieved, please tick the relevant box on the PCTR2 Summary

Now complete the Reflection

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1. Firstly, while filling in the card templates printable, beging with the form section containing subsequent blanks:

Filling out segment 1 in ractising certificate training record pctr

2. The third step is usually to fill in all of the following blanks: Dates of employment from to, Name address date of birth, and If your workplace mentortraining.

Stage number 2 for completing ractising certificate training record pctr

3. Completing Members name, Membership number, DATA PROTECTION TO BE COMPLETED, Members signature Date, Organisation name postal address, Nature of business, Job title Dates from to, Average hours per week, Principals name job title, Principals specimen signature and, Authorised supervisors name job, and Authorised supervisors specimen is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

Part no. 3 of filling out ractising certificate training record pctr

In terms of Members name and DATA PROTECTION TO BE COMPLETED, be sure you get them right in this section. These are the most important ones in this file.

4. The subsequent part will require your information in the subsequent parts: Authorised supervisors name job, Confirm that your employer is an, Please state your employers ACCA, Add further sheets as necessary, and SHEET NO. It is important to give all of the needed details to go forward.

Writing part 4 in ractising certificate training record pctr

5. To wrap up your form, this last part features several extra blanks. Completing PCTR Record, Sheet No Page of, Members name, Period from, Membership number, Average hours worked per week, Elements of competence covered in, Activities and work undertaken, and You must provide detailed and will certainly wrap up the process and you'll certainly be done in an instant!

Membership number, Sheet No Page of, and Elements of competence covered in in ractising certificate training record pctr

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