Hi Harry,
I have a question regarding the PER and would appreciate your guidance.
I work as the Finance Manager in a family-owned business. As a result, my opportunities to demonstrate some of the PER competencies in large-scale or varied projects are naturally more limited than they might be in a larger organisation. I am also using an independent mentor to review and sign off my PER, as there are very few people with direct visibility of the work I perform.
One of my projects relates to the 2025 year-end financial reporting process. During my review, I identified several historical accounting issues that had been carried forward from previous years. Instead of accepting the balances as correct because they had previously been prepared by external accountants, I questioned the accounting treatment, investigated the underlying transactions, obtained supporting evidence, researched the relevant accounting requirements, sought specialist advice where appropriate, and prepared the necessary correcting journals before the financial statements were finalised.
I believe this project demonstrates Core Activity C, but it also naturally demonstrates Professional Scepticism and Ethics, Integrity and Professionalism, as the focus was on independently challenging information, ensuring the financial statements fairly reflected the company's financial position, and maintaining professional integrity throughout the process.
Would it be acceptable to use this same project for all three PER requirements, provided that each narrative focuses on a different competency and avoids simply repeating the same facts? Or would CIMA expect completely different examples for each section? I appreciate any guidance you can provide.
Many thanks.
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Alida Stanton
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