Archives For PER

I have always believed that accountancy is a branch of science that consists of conveying a story using numbers. But sometimes these numbers are intentionally used to conceal the truth or unintentionally convey incorrect and misleading information due to errors. The urge to find out the truth behind the facts presented and provide information that is true and fair led me, Diksha Jeswani, to pursue ACCA.

There were many reasons why I decided to pick the ACCA Qualification. From a very young age, I had an ambition to do something different. When I was looking into potential career options in Dubai, I always wanted to combine my studies along with real world experience. When I heard about ACCA, I realised that this could be something which would fulfil both, along with it being a qualification that is recognised globally, and so I embarked upon this as a career choice.

I also believe that along with gathering knowledge, it is necessary to gain practical experience in a field in order to enhance your understanding of the subject. To fulfil this objective, I started working in an audit firm, Horwath Mak Limited, as an audit associate after clearing the first 3 papers of the ACCA Qualification. I have completed 12 out of 14 papers and will be attempting the final 2 papers this June.

My ambitions for the short term are to pass my remaining papers of the ACCA Qualification, as I have to still pass my optional papers and then to become a member after completing my practical experience requirements (PER). Then I would like to maintain my CPD requirements and try to give back to my profession as much as possible.


I have just found out that I am officially part qualified. It’s taken me a while to find myself at this point because I didn’t know what I wanted to do with my life when I left university.

My Dad said for years that he could see me being an accountant, but I resisted because I didn’t want a ‘boring office job’. However, I enjoyed maths at school, and being the entrepreneurial type, I find business a very interesting subject. So while I was living in Malta, I realised that pursuing a career in accountancy was a way of gaining a better understanding of business.

I studied exams F1 and F2 by distance learning (so I could learn at my own pace at home rather than attending classroom sessions) and a few short months later received my first two pass marks. Around the same time I was offered a place on a new full-time training course at one of the Big4, which I gladly accepted.

During the following few months I studied and passed the exams for F3 and the Maltese variant F4 (my fellow students were also studying F1 and F2; I was a little ahead). I have to say, learning the Maltese case names was fun as I knew very little Maltese! I have a new found respect for all students who take these exams in a non-mother tongue language.

Due to a relocation to the sunny island of Jersey, I missed an exam sitting. However, studying was soon part of my life again when I started a new job in the audit department of a small (medium by local standards!) firm of chartered accountants that September.

Going from full-time student to full-time employee/part-time student was quite a shift and with the steep learning curve of a new job, it meant that unfortunately I failed F7 the first time I sat it. I learnt my lesson from that and worked harder, so have passed everything since, first time.

I am now one and a half years into my Practical Experience Requirements/PER (3 years’ work experience in a relevant role undertaken either along side or after completing the exams) and just starting my professional level papers. I’ve enjoyed learning all of the material I’ve studied so far, and I’m looking forward to expanding my knowledge and understanding in the coming papers.

Please feel free to ask questions or comment below, I will always reply :)