Acca PER help


Hi everyone,

I would like to ask ACCA qualified accountants one information about the PER.

I find the per confusing. If I go to the objective section in myacca for each PER i can see a short description and 5 elements. My question is

Do I need to use the description in order to write my per ? Or

Do I need to use the 5 elements?

In case I need to use the elements do I need to meet them all? One problem I am finding is that I seem to have a few per where I met 3/4 elements only.

Thanks a lot