EMPLOYMENTFAST TRACKED

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This Students’ Guide is published and released on 31st March 2022. This guide is available for purchase by prospective students which will provide information to get registered with AAT Sri Lanka. Students are advised to keep themselves updated on amendments and additions in various parts of this guide, which may be brought in from time to time.

Printed in - March 2022

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AAT Sri Lanka 04

Governing Council & Senior Management 05

Registration of Students & the Pathway 06

Registration Procedure 07

Exemptions from AAT Sri Lanka Examinations 09

Exemptions under New Curriculum 10

Important Instructions to Students 13

AAT Sri Lanka Membership 14

AAT Sri Lanka Examinations 15

Examination Structure 17

Examination Action Verb Check List 18

Structure of Question Papers 19

Transitional Provisions 20

Study Time Allocation and the Syllabus Content (Technical Capstone) 22

Preparation for AAT Sri Lanka Examinations 26

Exemptions available for 27AAT Sri Lanka Qualification

Professional Experience for Membership 29

AAT Job Bank 31

AAT Business School 32

Accredited Education Centres (AECs) 33

Application for Student Registration

Application for Exemption from AAT Sri Lanka Examinations

Attached Application Forms;

CO

NT

EN

TS

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The Association of Accounting Technicians of Sri Lanka (AAT Sri Lanka) established in December 1987 on the initiative of the Institute of Chartered Accountants of Sri Lanka, ushered in a new era in the development of accounting education in Sri Lanka. AAT Sri Lanka was incorporated under the Companies Act No. 17 of 1982 and re-registered under the Companies Act No. 07 of 2007.

AAT Sri Lanka was admitted as an Associate Member of the International Federation of Accountants (IFAC) in May 1989 which is the Apex Organisation for Accountants. Where as, in November 2017 AAT Sri Lanka was admitted to full membership of IFAC AAT Sri Lanka was also admitted as the First Associate Member of the Confederation of Asian and Pacific Accountants (CAPA), in 1989 the leading organisation of accounting bodies in the region, and admitted as a full member of CAPA in the year 2015.

The Governing Council of the Association consists of eight Members nominated by the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka), a Member each nominated by the Ministry of Finance & Planing and Ministry of Education, five Members elected by the Members of AAT Sri Lanka and the immediate Past President nominated ex officio.

The Council of the Association is responsible for the administration and management of the Association. The association conducts qualifying examinations and supervises student education and training.

The Examination Structure at present consists of three levels namely Level I, Level II and Level III. Those intending to become AAT Sri Lanka members are required to achieve prescribed academic qualifications and practical training before being admitted to the profession.

The Association ofAccounting Technicians of Sri Lanka

(AAT Sri Lanka)

VisionTo be the most recognized qualification for middle level accounting professionals.

MissionTo provide our students a route to success in life by helping them become competent middle level accountants who add value to their employers. We provide our members an opportunity for career progression & networking, our staff an empowered and enjoyable working environment and education service providers an opportunity to develop their delivery competency while co-operating for mutual gain with accounting & academic institutions.

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Governing Council 2022 - 2023

Chief Executive Officer - Mr. Tishanga Kumarasinghe FMAAT, B.Com (Sp) Int’l Trade, PG.Dip. (PIM-USJ), MSLIM

Chief Financial Officer - Ms. N.Monika K. Ranasinghe FMAAT, MBA (Fin) Sp. (USQ-AUS), FCA, ACMA

Chief Academic Officer - Ms. Nimali Ekanayake FMAAT, FCA, B.Sc.(Mgt), Dip. in Taxation

Head of Examinations - Ms. B.R. Lilani Thanuja FMAAT, FCA, FCMA

Head of - Ms. S. A. Nadee N. PereraStudent Registration & Membership MBA (UK), B.Sc. Mgt. (Sp) (USJ), AIPFM, CBA, MCPM

Head of Business School - Mr. K.A.D.J. Sachith Karunarathna MBA (Col), BBA (Col) MKT, Dip.M. ACIM, MSLIM

Head of Human Resources and - Ms. Saluja HerathAdministration BBA (HRM) Sp (UOC), PQHRM, L.L Dip

Head of Marketing - Mr. Dinuka Subapanditha Dip. in Marketing

Manager - Education & Training - Ms. Ajani Fernando B.Sc. Accounting (Sp) (USJ), CIMA (UK) Passed Finalist

Manager - Information Technology - Mr. J. P. Manoj Niroshan B.Sc. Hons (MIS), Dip. NIBM

President - Mr. Naleen De Silva FMAAT, FCA, ACMA, MBA (USJ)

Vice President - Mr. K.L. Jagath Nandana Perera FMAAT, FCA, B.B. Mgt. (Acc) Sp.

Secretary - Mr. Indraka Liyanage FMAAT, MBA, FIB(s), FICM(UK), AICM, MCIS(UK),PGD(CASL), FCPM, GSLID

Immediate Past President - Mr. Russel Fonseka FMAAT, B.Sc. (BA) Sp. Hon., MBA, FCA, FIB(s)

Dr. D. B. S. Chamara Bandara - FMAAT, FCA, FCMA, PhD

Ms. W. Chamila N. Cooray - FMAAT, FCA, FCMA (UK), FCMA, FCPM, CPA (Aus), B.Sc (Accountancy) 1st Class Hons., MBA

Mr. R Thilak S K Dharmarathne - SAT, CBA, ACPM, EDBA, MBA (Asia e-University)

Mr. Damith Gangodawilage - FMAAT, MBA, PhD (BFA), ACPA, FTII, HNDA, FDAF, ACPM

Mr. Lahiru Jayasinghe - FCA, MBA (PIM), BSc. Bus admin(sp), ACIM, ACMA, ACPM, CLSSBB

Mr. P D Wasantha Kumara - SAT, M.A (Econ), B.Com (Acc) Sp.(USJ), CBA (CASL), HNDA

Mr. Heshana Kuruppu - FCA, B.Sc (Accountancy) 1st Class, MBA (Bank & Finance) PIM, Master in Financial Economics (Uni. of Col).

Ms. F. S. Naayila Marikkar - FMAAT, FCA

Mr. B. K. Kapila Ranasinghe - FMAAT, FCA, FSCMA

Mr. Sunil Wanigabadu - FMAAT, CPA, MCPM

Ms. G.M. Iresha U. Bandara - FMAAT, MFE, ACA, ACMA

Ms. Neelamani Malawiarachchi - BA (Uni. of Col), PGD in Edu. Col, PGD i Mgt-NIE

OTHER COUNCIL MEMBERS

SENIOR MANAGEMENT

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G.C.E. (O/L) any 6 passes (Sri Lanka)

or

G.C.E. (O/L) any 5 passes (UK)

or

G.C.E. (A/L) any 2 passes (Sri Lanka/UK)

or

5 years´ experience as an Accounts Clerk / Audit Clerk / Book Keeper / Accounts Trainee in a recognized establishment

or

Any other equivalent or higher qualification acceptable to the Governing Council of AAT Sri Lanka

Minimum Qualification for Registration

REGISTRATION OF STUDENTS& THE PATHWAY

Only REGISTERED STUDENTS of AAT Sri Lanka are eligible to apply for Examinations of AAT Sri Lanka.

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Closing Dates of RegistrationA person can apply to get registered as a student of AAT Sri Lanka at any time. However, for particular July or January Examinations, following Closing Dates are applicable.

July Examination - before 31st JanuaryJanuary Examination - before 31st July

Note : The above closing dates of registration may change due to unavoidable reasons.The revised dates can be obtained from AAT Sri Lanka, print media notices, AAT website and AAT Official Facebook Page.

Application for Student Registration is a part of this Students’ Guide and is enclosed.

REGISTRATION PROCEDUREAny prospective student who wishes to register with

AAT Sri Lanka should obtain a Students’ Guide.[If you wish to register online, please visit www.aatsl.lk]

How to obtain a Students’ Guide? Submission of Student Registration Application

Special NoteStudents who have sat for the GCE O/L and awaiting results can apply for the registration of AAT Sri Lanka with pending results. Once they pass GCE O/L with minimum of 06 passes, they will be registered as AAT Students.Students who are currently following G.C.E. A/L can also apply for AAT registration.

1. Calling over at Students‘ Service Unit of AAT Sri Lanka-Head office, during office hours from Monday to Friday 8.30 a.m. - 4.45 p.m., Saturday 9.00 a.m. - 4.00 p.m. (Refer last page for contact details).

AAT Branch Offices are also in operation through which the Guide can be obtained.

or

2. Obtaining by post - Followings should be sent; A money order for Rs. 210/- drawn in favour of

the Association of Accounting Technicians of Sri Lanka, payable at the “Narahenpita Post Office” with a self-addressed envelope (12” x 10”) indicating the required Medium (Sinhala / English / Tamil)

or

3. Obtaining from Accredited Education Centres

(Refer Page 34 - 36 for details of AECs)

Price of a Students’ Guide is Rs. 100/-.

Duly completed Registration Application Form should be handed over to AAT Sri Lanka or sent under Registered Cover to Head (Registration & Membership), together with:-

(a) A photo copy of the Birth Certificate

(b) A photo copy of the National Identity Card (If the National Identity Card is not available, a photo copy of the Postal Identity Card or any other certificate for identification)

(c) Certified photo copies of Educational Certificates (For certification details please read the instructions given on the reverse of the Registration Application Form). Original Certificate/s should have student's name, signature of the Principal or Deputy Principal and a rubber stamp containing the Name of the Principal or Deputy Principal placed on it.

(d) Registration fee can be paid to any branch of National Savings Bank (NSB), Hatton National Bank (HNB) or Online via www.aatsl.lk. Cash deposit slips available at the bank should be used if you wish to pay to the bank. After making the payment, please send us the “Customer copy” of the bank slip or online receipt attached to the application (Please refer the payment instructions attached to the application for further details).

(e) Two Passport size coloured photographs (3.5cm x 4.5cm) with Name and N.I.C No. written on the reverse. (One photograph should be enclosed in a small envelope and atrached to the application without damaging the photo.)

(f) Two self addressed & stamped (Rs. 25/-) envelopes (9”x5”)

(g) Self addressed acknowledgement postcard with a stamp affixed.

These should reach AAT Sri Lanka office before the Closing Date of Registration for each Examination.

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N.B. (1) Students should note that by registering as a student

alone will not enable them to sit for AAT Sri Lanka Examinations. Students should send a completed Examination Application Form before the stipulated date to sit for the examinations.

(Refer page No. 15)

(2) An applicant will be registered only according to the name appearing on the Birth Certificate.

Registration FeesRegistration Fee Rs. 3,500/-Concessionary Fee for School Students Rs. 3,000/-(For those under 19 years of age and currently schooling only)

Late applicationsLate applications will be accepted, up to a maximum of seven days after the closing date, subject to below payment structure;

Late Registration Fee Rs. 3,950/-School Students Late Registration Fee Rs. 3,400/-

Upon registration of a student, a Student Identity Card will be issued. On receipt of the Student Identity Card, the student should place his usual signature in the space provided for the purpose.

If the Student Identity Card is lost / misplaced, a Duplicate Student Identity Card could be obtained by sending a letter of request with a payment of Rs.100/-.

It will be useful for all students to use a clear signature and initials separately as may be required.

Student Identity Card

Renewal of Student RegistrationA student should renew the student registration annually by making the relevant payment for each succeeding year, until he completes all levels of AAT qualification and becomes a Passed Finalist [PF] of AAT Sri Lanka. Generally, the renewal fee for the following year should be paid before 30th December of the current year. Current renewal fee is 1,750/-. If renewal is done after the due date, a late renewal fee of Rs. 500/- should be added to the normal fee. (Total fee - Rs. 2,250/-) [Renewal fee is subject to revision.]

Validity of Initial RegistrationInitial registration is valid up to 30th December of the year of initial registration. Regardless of the date of registration, an initial registration is valid till the end of the calendar year only.

• Renewal Notices will be issued to students at the end of November. It is the responsibility of the students to obtain it and get the registration renewed (activated) at the appropriate time, if they have not received the relevant documents before the closing date. This information is also available in www.aatsl.lk.

• A registered student should inform the Registration Division of AAT Sri Lanka of any change of address, mobile number/s and e-mail through a letter or an e-mail.

• Any student who does not renew his/her studentship will not receive Examination Application Forms or any other information. from AAT Sri Lanka.

• Even if a student doesn't sit for any examination during a particular year, he/she should renew the studentship to remain as an active student.

(Format of a Student Identity Card)

1 2 3 4 5 6 7

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Subject/s of AAT Sri Lanka Examinations can be completed either by sitting for AAT Sri Lanka Examinations or by obtaining Exemptions based on qualifications accepted by the Governing Council of AAT Sri Lanka (Example: G.C.E. A/L, University Degrees etc).

An Exemption is equivalent to a Pass in particular subject/s based on previous qualification/s without sitting for the equivalent subject/s of the AAT Examination.

All students who wish to complete subject/s or stage/s of AAT Sri Lanka Examinations by exemption upon acquired qualifications should apply for such exemptions immediately after the registration but before the prescribed deadlines.

However, students who await results of such qualifications to apply for the exemptions after registration could apply for same subsequently, subject to the following closing dates.

As complete result sheet will not be issued subsequently incorporating the subsequent exemptions granted after the closing dates, students are strictly advised to adhere to these closing dates.

Specially, if you have applied for any AAT Examinations in the same period, any exemption applied after the above deadlines will not be processed or fed into our computer system. Hence please be careful about the above deadlines.

Exemptions once granted, will not be cancelled under any circumstances. The choice to complete a subject must be either by Examination or Exemption only.

If you wish to obtain exemptions from other professional qualifications based on AAT completion (Passed Finalist), please refer Page No. 27 and 28 for a special note on exemption on exemptions wherever applicable.

Required exemptions should be obtained before applying for AAT Final (Level III) Examination.

EXEMPTIONSFROM AAT SRI LANKA EXAMINATIONS

Closing Dates for ExemptionsFor July Examination - 31st March

For January Examination - 30th September

Exemption Application Form and payment instructions are part of this Students’

Guide and are enclosed.

Applying for ExemptionsIn order to claim exemptions, students are required to send the duly filled application form, deposit slip along with the certified copies of the relevant qualifications before the specified closing dates. An EXEMPTION CERTIFICATE will be issued once the exemptions are granted.

Please refer to FAQs in www.aatsl.lk to get more information on exemptions.

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(1) Subject Exemptions - Level I (A) Registered students who have passed G.C.E. (A/L) examination (Sri Lanka/UK) in the following

subjects are eligible to be exempted from AAT AA1 examination subjects as shown below.

(B) Those who have passed the Final Examination of the International Association of Bookkeepers (IAB) are exempted from 101 Financial Accounting subject (FAC) in Level - I.

(C) Those who have completed the Certificate in Banking and Finance (CBF/IABF) Examination of the Institute of Bankers (SL / UK) are exempted from following subjects.

(3) Complete Exemption from Level I and Business Law (BLA) Subject at Level II I. Diploma in Management Studies / Higher Diploma in Management Studies of Open University of Sri

Lanka II. First (1st) and Second (2nd) year Examination of the HNDA / HNDC / HNDM conducted by Government

Technical Colleges /Advanced Technological Institutes III. Completion of HNDBA conducted by Government Technical Colleges /Advanced Technological

Institutes

Iv. Other University degrees recognized by University Grants Commission (UGC) of Sri Lanka except the Management and Commerce degrees (non-management degrees).

I. First (1st) and second (2nd) year Examinations of Management and Commerce Degrees recognized by the University Grants Commission of Sri Lanka.

(4) Complete exemption from Level - I and Advanced Financial Accounting and Costing (AFC) subject at Level - II

I. Fundamental (Knowledge Module) of Association of Chartered Certified Accountants - ACCA(UK)

(5) Complete Exemption from Level I and Business Management (BMA) & Business Law (BLA)

I. Higher National Diploma in Business Management (HNDBM) offered by National Institute of Business Management (NIBM)

(2) Complete exemption from Level - I Advance Diploma in Business Management (ADBM) offered by National Institute of Business Management

(NIBM)

Exemptions underNEW CURRICULUM(Effective from July 2020 examinations)

G.C.E (A/L) Subjects Level I exempted Subject Accounting 101 Financial Accounting (FAC)

Combined Mathematics / Pure Mathematics / 102 Business Mathematics and Statistics (BMS)Applied Mathematics / Business Statistics

Economics 103 Economics (ECN)

Business Studies / Commerce and Finance 104 Business Environment (BEN)

IBSL Subject Level - I exempted Subject Business Accounting 101 Financial Accounting (FAC) Business Mathematics and Statistics 102 Business Mathematics and Statistics (BMS)Principles of Economics 103 Economics (ECN)

(6) Complete Exemption from Level-I and Business Law (BLA) & Information Systems in Digital Environment (ISD) Subjects at Level - II

Following qualifications / institutions are accepted in granting exemptions. However, it should be read along with the other details mentioned under the particular number.

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(8) Complete exemption from Level - I and Advanced Financial Accounting & Costing (AFC) & Business Management (BMA) subjects at Level - II

(9) Complete Exemption from Level - I and Level - II except Advanced Financial Accounting & Costing (AFC) at Level II

(10) Complete Exemption from Level - I and Level- II except for Information system in Digital Environment (ISD) at Level II

(12) Complete Exemption from Level - I and Level - II with Management Accounting & Finance subject (MAF) at Level - III

(11) Complete Exemption from Level I and Level II

I. National Certificate for Accounting Technicians (NCAT) conducted by Technical Colleges under the Department of Technical Education & Training

I. Passed Finalist of HNDC / HNDM conducted by - Government Technical Colleges /Advanced Technological Institutes

I. Higher National Diploma in Business Finance (HNDBF) conducted by Sri Lanka Institute of Advanced Technological Education

I. Operational Level of Institute of Certified Management Accountants of Sri Lanka - CMA Sri Lanka (CMA-SL)

I. A Degree in business management discipline from a university which is recognized by University Grants Commission of Sri Lanka with passes in ;

(a) Accounting (b) Business Mathematics & Statistics (c) Information Management & Application (d) Business Law and (e) Economics II. Operational Level of Chartered Institute of Management Accountants (CIMA- UK) III. Third (3rd) year Examination of HNDA (first and second years should also be fully completed.) IV. National Diploma in Accountancy (NDA) conducted by Technical Colleges under the Department of

Technical Education & Training

Subject passed at CA Sri Lanka - Subjects exempted under AAT Sri LankaBusiness Level ExaminationsBusiness Level - I

Financial Accounting 101 Financial Accounting (FAC)

201 Advanced Financial Accounting and Costing (AFC)

Financial Mathematics and Statistics 102 Business Mathematics and Statistics (BMS)

Business Law 203 Business Law (BLA)

Business Environment and Economics 103 Economics (ECN) 104 Business Environment (BEN) 204 Business Management (BMA)

Business Level - II

Audit Business Proccesses & Digitalization 303 Financial Controls and Audit (FCA)

Management Accounting 302 Management Accounting and Finance (MAF)

Digital Business Strategy 202 Information system in Digital Environment (ISD)

Business Communication I 310 Business Communication (BC)

(A) The scheme of exemptions for those who have passed individual subjects of Business Level I & II examinations (2020-2025) of CA Sri Lanka is as follows.

(13) Exemptions available for CA Sri Lanka

(7) Complete exemption from Level - I and Business Law (BLA ) & Advanced Financial Accounting and Costing (AFC) subjects of Level - II

I. Certificate Level of Chartered Institute of Management Accountants (CIMA- UK) II. Foundation Level of Institute of Certified Management Accountants of Sri Lanka - CMA Sri Lanka

(CMA Sri Lanka)

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Subject passed at CA Sri Lanka - Subjects exempted underExecutive Level AAT Sri Lanka ExaminationsKE1 Financial Accounting & 101 Financial Accounting (FAC) Reporting Fundamentals 201 Advanced Financial Accounting and Costing (AFC)

KE 2 Management Accounting 102 Business Mathematics and Statistics (BMS)Information 302 Management Accounting and Finance (MAF)

KE 3 Fundamentals of Law 203 Business Law (BLA)

KE 4 Processes, Assurance & Ethics 303 Financial Controls and Audit (FCA)

KE 5 Commercial Insight for Management 103 Economics (ECN) 104 Business Environment (BEN) 204 Business Management (BMA)

(B) Students who have completed entire Business level I with Skill Pillar need to complete the following subjects in order to become a Passed Finalist of AAT Sri Lanka

i. 202 Information system in Digital Environment (ISD) ii. 301 Financial Reporting (FAR) iii. 302 Management Accounting and Finance (MAF) iv. 303 Financial Controls and Audit (FAC) v. 304 Corporate & Personal Taxation (CPT)

(E) Students who have completed entire Knowledge pillar of Executive level I & II examinations of CA Sri Lanka (2015-2020) should complete the following subjects in order to become a Passed Finalist of AAT Sri Lanka

I. 301 Financial Reporting (FAR)

II. 202 Information system in Digital Environment (ISD)

III. 304 Corporate & Personal Taxation (CPT)

IV. 310 Business Communication (BC)

(F) Students who have completed entire Knowledge pillar and Skills pillar of Executive level I & II examinations of CA Sri Lanka (2015 - 2020) should complete the following two (2) subjects in order to become a Passed Finalist of AAT Sri Lanka

I. 301 Financial Reporting (FAR)

II. 304 Corporate & Personal Taxation (CPT)

(C) Students who have completed entire business level I & II with Skill Pillar should complete the following subjects in order to become a Passed Finalist of AAT Sri Lanka

I. 301 Financial Reporting (FAR)

II. 304 Corporate & Personal Taxation (CPT)

(D) Students who have passed individual subjects of Executive Level I & II examination (2015-2020) (Knowledge Pillar) are eligible for following subject exemptions

Note - 1Any other qualifications acceptable to the Governing Council of AAT Sri Lanka will be decided case by case.

Note - 2If previous entitlement criteria for granting of exemptions have not been revised under the current syllabus, exemptions for such cases would be granted appropriately under the criteria that prevailed at that time.

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IMPORTANT INSTRUCTIONSTO STUDENTS

All registered students should renew their studentship (until they complete AAT Final Exam) normally before 30th December of each year for the forthcoming year.

In all correspondence with the Association, the Student Registration Number should be quoted. Possession of the Student Identity Card is a must for all registered students and it should be brought whenever they visit the Association and at Examinations.

As we do frequent communications with students via SMS & email, students are required to update us with the latest mobile number and the email ID.

A registered student should inform the Registration Division of AAT in writing the change of address, mobile number/s, e-mail address or any other personal information (if any) along with the Student ID wherever applicable.

As every student will have access to his/her account in AAT student portal of AAT website in the future, students are advised to provide their e-mail addresses without fail in the registration application.

Students are requested to log into www.aatsl.lk, AAT official FB page and other AAT Social media platforms frequently for latest updates

The Association does not refund registration fees/ renewal fees/ exemption fees or permit the transfer of such fees under any circumstances.

When making payments for Student Registration, the Application Number starting with "11" should be written clearly on the cash deposit slip or online payment page. For Exemptions "33" should be written before the registration number and for Renewals "44" should be written before registration number.

Closing dates for applying for registration/exemption/renewal should be adhered to by all the students. Students are requested to update themselves with the revision of fee structures and other useful information from time to time.

If not hand delivered, documents to AAT Sri Lanka should be sent under registered cover only.

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Diploma in Accounting and Business (Passed Finalist)

Professional Training + People & Leadership Skills (PLS) workshop

AAT Member (MAAT)[Upon successfull completion of membership interview]

201Advanced Financial

Accounting & Costing

(AFC)

301FinancialReporting

(FAR)Level III

Level II

Level I

203Business Law

(BLA)

303Financial

Controls &Audit(FCA)

202Information Systems in

Digital Environment

(ISD)

302Management Accounting &

Finance(MAF)

204Business

Management(BMA)

304Corporate &

PersonalTaxation

(CPT)

310

Bus

ines

s Co

mm

unic

atio

n (B

C)

101Financial

Accounting(FAC)

103Economics

(ECN)

102Business

Mathematics & Statistics (BMS)

104Business

Environment (BEN)

Levels Courses

AAT Sri LankaMEMBERSHIP

Opportunity to ...▶ obtain IPA (Australia) & IFA (UK) memberships directly based on AAT membership.▶ use "MAAT" designatory letters after member's name.▶ participate for many networking, knowledge filled and skill enhancement seminars, conference,

workshops at special rates or free of charge.

▶ obtain special discounts and benefits

SOME OF THE BENEFITS OF MEMBERSHIP

Please visit www.aatsl.lk for more information

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AAT Sri LankaEXAMINATIONSDATES OF EXAMINATION AND CENTRESAAT Examinations are generally held twice a year in July and January, in Sinhala, Tamil & English media under the normal circumstances. The dates of the examinations are published in newspapers & AAT Sri Lanka website (www.aatsl.lk). It should be noted that the Governing Council of AAT Sri Lanka may change the Dates of Examination and Centres at its absolute discretion. Examination Centres will be located in Colombo, Kandy, Matara, Jaffna, Batticaloa, Badulla, Kurunegala, Anuradhapura, Gampaha, Ratnapura, Galle, Ampara, Kaluthara & Polonnaruwa. Candidates should indicate their choice of centre location when applying for examinations.

ELIGIBILITYOnly AAT Sri Lanka students who have valid registration for the year of the examination including those who have renewed their student registration for that year are eligible to sit for these examinations.

APPLYING FOR EXAMINATIONSExamination Entry Forms and Pay-in-Vouchers are issued free of charge. One common form is used for all levels. Normally, the examination Entry Forms will be posted to eligible registered students. A student may obtain an examination entry form by calling over at the AAT Sri Lanka Examinations Division at Head office or any branch office during office hours from 9.00 a.m. to 5.00 p.m. on week days producing his / her valid Student Identity Card, if any student has not received one from the AAT Sri Lanka by post. Examination Entry Forms will NOT be issued without the valid Student Identity Card.

APPLYING ONLINEStudents can apply for AAT exams online through AAT website, aatsl.lk. Further, you can make the payments via online (credit card) or offline (pay to a bank). You are required to mention the examination payment code "22" infront of your student registration number. If the examination payment is done to the bank you need to upload a photo of the deposit slip to the online application form.

* Required exemptions must be obtained before applying for examination.

FORWARDING EXAMINATION ENTRY FORMS TO AAT SRI LANKACompleted Examination Entry Forms, together with all other necessary documents in a 9’’ x 5’’ envelope (which provided along with the examination entry form), should be sent under “Registered Post” to reach the AAT Sri Lanka Examination Division before the closing date of examination.

If a student calls over at AAT Sri Lanka Examinations Division or any AAT branch he/she can enclose his/her Examination Entry Form and other documents in a 9” x 5” envelope (which provided along with the examination entry form) and put it into the box kept for the purpose.

APPEARING FOR THE EXAMINATIONThe Examinations Division of AAT Sri Lanka will post Admission Cards, Time Tables and Instructions to all eligible candidates about two weeks before the date of the examination. If you have not received the

examination Admission Card by post you can download it from www.aatsl.lk web site. Any errors will have to be corrected before the Examination. The dates of the Examination, posting of admission cards and dates for obtaining duplicates of admission cards (by those who have not received them), will be notified by press notices. The signature and identity of the candidate in the admission card should be attested by a person specified therein.A student who does not receive the admission card should obtain a duplicate admission card on the specified dates. Candidates should appear for the examination on the due dates, with the duly attested admission card and AAT student identity card with proof of their identity, that is the N.I.C or Passport or Driving Licence. All AAT Sri Lanka students are bound by the Examination Rules and Regulations issued with the Admission Card and Time Table.

The above dates may change. The examination dates will be notified to all Active Students.

The scheduled dates of Issuing and Closing of Examination Entry Forms in general circumstances.

Issuing Date Closing Date (with normal fee)

(a) July 2nd April 30th April

(b) January 2nd October 31st October

Examination

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RECORRECTIONS

Marking of answer scripts and processing of marks are done with utmost care with proper systems of internal check and supervision. The results are released with the approval of the Governing Council, on the recommendation of the Examinations Committee. Requests for re-scrutiny of answer scripts is not undertaken as a matter of policy in accordance with the tradition followed by some of the professional examining bodies, because, results are released after careful scrutiny. AAT Sri Lanka does not, therefore, enter into any correspondence on the results released. This fact is stated in the results sheets issued to candidates.

RELEASE OF RESULTSThe results of examinations could be viewed on AAT Sri Lanka official website www.aatsl.k Level III examination pass results could also be viewed on Notice Boards at AAT Sri Lanka office premises after release. Individual results sheets are posted to candidates. Duplicate result sheets will not be issued under any circumstances. It is therefore important to preserve results sheets and to keep photocopies for reference. However, certified duplicate examination results may be obtained on application in the prescribed form, upon payment of relevant fees and affidavit.

FREQUENTLY ASKED QUESTIONS [FAQs] You can clarify any issues relating to examination by calling examination division or refering to Frequentl Asked Questioned [FAQs] noted under the examination tab in the AAT website.

INTERPRETATION OF CRITERIA AND AUTHORITY FOR FINAL DECISION

The final authority for decisions on any matter arising from the interpretation of these criteria rests with the Governing Council of AAT Sri Lanka .

FACILITY TO SIT FOR ALL SUBJECTS OF THE LEVEL - I AND LEVEL - II LEVELS TOGETHERA candidate may apply for all the subjects and sit for the Level I and Level II together, or apply and sit for subject by subject, as desired as per the subject wise pass scheme. The maximum number of Technical subjects one may sit in both these levels is eight.

Applying for Level IIIAll subjects in Level III should be applied in the first attempt, and only failed subjects should be applied in the subsequent attempts.

Permanent credit could be obtained for passed subjects even if a candidate does not appear for all subject applied.

A candidate is allowed to sit for the Level III, only if he/she has completed the Level I and Level II by passing those at AAT Sri Lanka examinations or with exemptions.

Talent SubjectIt is compulsory to complete Business Communication (BC) to be a Passed Finalist.

To be eligible to apply Business Communication (BC) the candidate should have fully completed Level I.

RESULTS

In order to pass a subject a candidate should obtain a minimum of 50 marks.

Results will be released as “Pass “or “Fail” together with gradings.

DEFINITIONS OF “SYMBOLS” AND “CHARACTERS”The definitions of “Symbols” and “Characters” used in Results sheets, in addition to Grades, are as follows:

Symbols Definition * Exemption # Not Applied + Absent ** Conversion Pass

Eligibility to sit for the Level III Examination, only on completion of the

Level I and Level II Examinations

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ExaminationSTRUCTURE

Paper Subject No Code Duration

Financial Accounting 101 FAC 03 Hours

Business Mathematics and Statistics 102 BMS 03 Hours

Economics 103 ECN 03 Hours

Business Environment 104 BEN 03 Hours

Paper Subject No Code Duration

Advanced Financial Accounting and Costing 201 AFC 03 Hours

Information Systems in Digital Environment 202 ISD 03 Hours

Business Law 203 BLA 03 Hours

Business Management 204 BMA 03 Hours

Paper Subject No Code Duration

Financial Reporting 301 FAR 03 Hours

Management Accounting and Finance 302 MAF 03 Hours

Financial Controls & Audit 303 FCA 03 Hours

Corporate & Personal Taxation 304 CPT 03 Hours

Paper Subject No Code Duration

Business Communication* 310 BC 03 Hours

Level - I

Level - II

Level - III

Technical subjects.

Talent subject

* BC subject will be held only in English medium and ca be applied either Level II or Level III

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ACTION VERB CHECK LIST

In order to ensure desired teaching and learning, and unambiguous assessment, the new syllabus of AAT Sri Lanka also introduces an ‘Action Verb Check List’. This will be provided to students with their textbooks as well as with each examinations they are to endure.

Examination

Analysis (4)

Draws Connections Among Ideas and Solve Problems

Analyze Examine in details to find the solution or outcome

Differentiate Constitute a difference that distinguishes something

Discuss Examine in detail by arguments

Compare Examine to discover similarities

Contrast Examine to show differences

Outline Make a summary of significant features

Communicate Share or exchange information

Application (3)

Uses and Adapts Knowledge in New Situations

Apply Put into practical use

Calculate Ascertain or reckon with mathematical computation

Demonstrate Prove or exhibit with examples

Prepare Make or get ready for particular purpose

Solve Find solutions through calculations and/or explanation

Assess Determine the value, nature, ability or quality

Graph Represent by graphs

Reconcile Make consistent/compatible with another

Comprehension (2)

Explains & Elucidates Ideas and Information

Define Give the exact nature, scope or meaning

Explain Make a clear description in detail using relevant facts

Describe Write and communicate the key features

Interpret Translate into understandable or familiar terms

Recognize Show validity or otherwise using knowledge or contextual experience

Knowledge (1)Recalls Facts and Basic Concepts

List Write the connected items

Identify Recognize, establish or select after consideration

State Express details definitely or clearly

Relate Establish logical or causal connections

Draw Produce a picture or diagram

LEVEL OF COMPETENCY DESCRIPTION ACTION VERBS VERB DEFINITIONS

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Level I

Section A – 40 Marks (OTQs)10 – 20 Objective Test Questions (OTQs ) (1,2,3 or 4 marks)

Section B – 40 Marks4 compulsory questions each worth 10 marks. Short scenario may be given

Section C – 20 MarksOne compulsory question with 20 marks. Mid -sized scenario may be given

Level II

Section A – 25 marks (OTQs)8 – 15 Objective Test Questions (OTQs) (1,2,3 or 4 marks)

Section B – 50 Marks5 compulsory questions each worth 10 marks. Short scenario may be given

Section C – 25 MarksOne compulsory question with 25 marks. Mid -sized scenario may be given

Level III

Section A – 20 Marks4 compulsory questions each worth 5 marks. Short scenario may be given

Section B – 30 Marks3 compulsory questions each worth 10 marks. Short scenario may be given

Section C – 50 Marks2 or 3 compulsory questions with 10,15, or 25 marks. Mid scenario may be given

(Effective from July 2020 Examination)STRUCTURE OF QUESTION PAPERS

Note 01 All the question papers are of three-hours duration and additional reading time of 15 minutes is given for Level II and Level III question papers. The structure of the Business Communication paper is similar to that of Level II question papers

Note 02Students can apply for courses of Level I and courses of Level II together and Level III can be applied only after the completion of Level I and Level II courses.

Note 03 students can apply for the Business Communication course after the completion of Level I courses.

Note 04 Pass mark per course is 50.

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BASED ON SUBJECTS

BASED ON LEVELS

Curriculum 2015 Curriculum 2020

AA11 Financial Accounting Basics (FAB) 101 Financial Accounting (FAC)

AA12 Quantitative Methods for Business (QMB) 102 Business Mathematics & Statistics (BMS)

AA13 Economics for Business & Accounting (EBA) 103 Economics (ECN)

AA15 Business Operations & Management (BOM) 104 Business Environment (BEN)

AA21 Advanced Financial Accounting (AFA) 201 Advanced Financial Accounting & Costing (AFC)XX

AA22 Cost Accounting & Reporting (CAR)

AA25 Business Law & Ethics (BLE) 203 Business Law (BLA)

AA26 Business Management & Strategy (BMS) 204 Business Management (BMA)

AA31 Financial Accounting & Reporting (FAR) 301 Financial Reporting (FAR)

AA32 Management Accounting & Finance (MAF) 302 Management Accounting & Finance (MAF)

AA33 Processes, Control & Audit (PCA) 303 Financial Controls & Audit (FCA)

AA35 Corporate & Personal Taxation (CPT) 304 Corporate & Personal Taxation (CPT)

SS1 Effective Communication Skills (ECS) 310 Business Communication (BC)

SS2 Information Technology Skills (ITS) 202 Information Systems in Digital Environment (ISD)

Curriculum 2015 Curriculum 2020

Students who completed all courses of AA1 Level They will be exempted from all courses of Level I

Students who competed all courses of AA1 level and AA2 level

They will be exempted from all courses of Level I and II

Students who completed all AA1, AA2 and AA3 levels without Effective communication Skills (ECS)

They will be exempted from 12 courses of Level I, II, and III and they should sit only the Business Communication (BC) course

xx Students who sat AA21 and AA22 and completed only AA21, will be exempted from 201 Advanced Financial Accounting & Costing (AFC) Course.

TRANSITIONAL PROVISIONS

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DETERMINATIONFulfilling my Ambition in life...

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Suggested Weightings in terms of STUDY TIME ALLOCATION AND DETAILED SYLLABUS CONTENT (TECHNICAL CAPSTONE)

Level-I

This course is an introductory course in accounting that intends to provide students with necessary fundamental knowledge in accounting concepts, principles and practices in order to train them to prepare basic financial statements of an organization which will be useful to proceed to higher level accounting courses in Levels II and III.

101 Financial Accounting (FAC)

1. Introduction to Accounting 05 112. Accounting Equation, Double Entry System and Accounting Concepts 25 563. Prime Entry Books, Control Accounts and Trial Balance 27 624. Preparation of Financial Statements 30 685. Bank Reconciliation Statements 08 176. Computerized Environment and Importance of being Ethical 05 11

Total 100 225

Unit Key Topics Weightage Notional % Hours

01 Basic Mathematics for Business 15 3402 Financial Mathematics for Business 20 4503. Financial Operative Measures for Business 10 2204 Data Presentation and Descriptive Measures 15 3405 Comparing Two Quantitative Variables 15 3406 Probability and its Applications 15 3407. Index Numbers and Forecasting 10 22

Total 100 225

Unit Key Topics Weightage Notional % Hours

‘Business Mathematics and Statistics’ is a supportive course that provides students with basic knowledge and application of business mathematics and statistics. The knowledge obtained in this course would be useful to analyze and solve business problems as well as to follow higher level courses.

102 Business Mathematics and Statistics (BMS)

01 Economic Concepts and Systems related to Business Environment. 15 2302. Demand, Supply Equilibrium and ways of Government Intervention 20 3003. Behavior of Production Process and Different Market Structures. 15 2204. National Accounting and Role of the Government 20 3005. Financial System, Money and General Price Level 15 2206. International Trade and Foreign Exchange Market 10 1507. Economic Growth, Development and New Trends in the Economy 05 08

Total 100 150

Unit Key Topics Weightage Notional % Hours

This course is designed to provide students with fundamental knowledge in economic concepts principles and theories in relation to micro and macro-economics to enhance the ability of students to analyze the nature and the impact of economy, financial system, money and general price levels and exchange rates on the business activities and decision-making.

103 Economics (ECN)

01. Concepts of a Business and Different Types of Organizations 20 3002. Business Environment and its Effect on Business Organizations 10 1503. Supportive Services to Businesses 30 4504. Trade in Business Organizations 10 1505. Influences of the Government to Business and the Importance of Business Ethics and Social Responsibility of a Business 10 1506. SMEs as the Backbone of an Economy 05 0807. Contribution of Entrepreneurship 10 1508. Financial Market in Sri Lanka 05 07

Total 100 150

Unit Key Topics Weightage Notional % Hours

The course focuses on developing the skills to comprehend the concept of business, organization and the impact of business environment such as, supportive services, government, society and business ethics on the business activities and decision-making. It is also expected to highlight the importance of SMEs and financial markets for the development of an economy.

104 Business Environment (BEN)

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Level-II

This is an advanced course which is developed on the foundation of financial accounting in Level I to enhance the application of skills to prepare financial statements of a partnership, limited liability company and not for profit organization. This course would further provide the knowledge in basic cost accounting concepts and techniques.

201 Advanced Financial Accounting and Costing (AFC)

01. Elements and Components of Financial Statements and Adjustments for Financial Statements 15 30

02. Financial Statements for a Limited Liability Company 20 4003. Financial Statements for a Partnership 15 3004. Financial Statements using Incomplete Records and Financial Statements for Not for Profit Organizations 20 4005. Cost Accounting 30 60 Total 100 200

Unit Key Topics Weightage Notional % Hours

This course is designed to acquaint the students with more concepts in ISs and IT in organizations and the ethical, social and legal environment for ISs. It is also expected to convince the students about the importance of being vigilant on the new trends in IT and ISs such as AI, Block Chain etc to survive in the ever-changing dynamic digital world.

202 Information Systems in Digital Environment (ISD)

01. Concepts of Information Systems and Impact of Information Systems 10 2002. Information Technology Infrastructure 25 5003. Information Systems in Organizations 30 6004. Ethical, Social and Legal Environment for Information Systems 20 4005. Technology Trends Impacting on Information Systems 15 30 Total 100 200

Unit Key Topics Weightage Notional % Hours

This course intends to acquaint the students with concepts and principles in general management, management process, the functional areas of an organization and the change and strategic management and their importance in achieving organizational goals. This will further help students to gain experience to improve their skills such as teamwork, leadership and communication

204 Business Management (BMA)

01. Introduction to Management and Different Perspectives of Management 10 2002. Functions of Management Process 35 7003. Operation Management 10 2004. Marketing Management 15 3005. Human Resource Management 15 3006. Change Management 05 1007. Introduction to Strategic Management 10 20 Total 100 200

Unit Key Topics Weightage Notional % Hours

Subsequent to successful completion of this course, students will be able to demonstrate an understanding of the law and regulatory framework and the legal environment related to organizations and businesses in Sri Lanka. This will further discuss the laws related to international trade, offences related to the business environment and new regulations.

203 Business Law (BLA)

01. Introduction to the Law and Regulatory Framework of Sri Lanka 05 1002. Law of Contracts 15 3003. Law of Sale of Goods 15 3004. Law of Agency 10 2005. Corporate Law and Partnership Law 10 2006. Law applicable to Negotiable Instruments 08 1607. Labour Law and Alternative Dispute Resolutions 10 2008. Law of Insurance, Leasing, Hire-Purchase and Loans 10 2009. International Trade Law 05 1010. Offences Relating to the Business Environment and New Regulations 12 24 Total 100 200

Unit Key Topics Weightage Notional % Hours

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Level-III

This course starts with providing an understanding of the governance structure, ethics, the conceptual framework of financial reporting, regulatory and disclosure requirements of LKAS and SLFRS to enhance the application and analytical skills of students to prepare financial statements and to analyze and interpret financial and non-financial data and provide information for decision making.

301 Financial Reporting (FAR)

01. Governance Structure, Importance of Ethics in Accounting and Conceptual Framework of Financial Reporting 10 2002. Regulatory Requirements, and Application & Disclosure Requirements of Sri Lanka Accounting Standards in preparing Financial Statements 30 6003. Financial Statements for a Limited Liability Company for Publication Purpose 30 6004. Interpretation of Financial and Non-Financial Data and Information 15 3005. Consolidated Financial Statements 15 30 Total 100 200

Unit Key Topics Weightage Notional % Hours

The aim of this course is to enable students to acquire knowledge in Management Accounting. This deals with decision-making under Risk & Uncertainties, Budgeting & Controlling, Standard Costing, Cost of Capital, Investment Appraisal and Working Capital Management of an organisation. Studying this course will be helpful to improve the decision making skills related to raising and utilization of funds.

302 Management Accounting and Finance (MAF)

01. Introduction to Management Accounting, Relevant Cost in Decision Making and Decision Making under Risk & Uncertainties 25 5002. Process Costing and Digital Costing 15 3003. Different Types of Budgets and Planning & Controlling Vs Budgeting 15 3004. Standard Costing and Variance Analysis 15 3005. Sources of Capital and Cost of Capital 10 2006. Capital Investments Appraisal 15 3007. Working Capital Management 05 10 Total 100 200

Unit Key Topics Weightage Notional % Hours

This course is expected to enhance students’ knowledge & competencies about business processes and Auditing Standards applicable in conducting and reporting the audit of financial statements. Moreover, this also emphasizes on the ethical requirements and quality requirements of an audit of financial statements of an organization.

303 Financial Controls and Audit (FCA)

01. Business Environment and Governance Framework 05 1002. Risk Management Framework 05 1003. Internal Control System and Business Processes 25 5004. Assurance Engagements and Related Services 05 1005. Risk Assessment and Audit process 20 4006. Audit Evidence 15 3007. Audit Reporting 10 2008. Ethical Requirements 10 2009. Quality Requirements of an Audit of Financial Statements 05 10 Total 100 200

Unit Key Topics Weightage Notional % Hours

This course intends to provide the requisite knowledge in taxation of Sri Lanka to identify sources of income to manage taxation for individuals, companies and others. This will focus further on obligations, procedures and concepts of applications of WHT, Capital Gains, VAT, NBT, ESC and stamp duty to enhance the skills of students to manage the taxation of an entity effectively.

304 Corporate and Personal Taxation (CPT)

01. Introduction to Taxation of Sri Lanka 05 1002. Sources of Income 30 6003. Taxation of Individuals & Companies (Resident) 20 4004. Taxation of Miscellaneous Undertakings 10 2005. Obligations and Procedures 10 2006. Concepts and Applications of WHT, Capital Gains Tax and Case Laws 10 2007. Other Business Taxes (VAT, NBT, ESC and Stamp duty) 15 30 Total 100 200

Unit Key Topics Weightage Notional % Hours

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This is an additional course unit apart from the 12 courses to be completed with either level II or level III to enhance the business communication skills. The course intends to provide the students with conversation, reading, writing and presentation skills in effective communication to meet the expectations of employers.

310 Business Communication (BC)

01. Conversational Skills 20 40

02. Reading Skills 20 40

03. Business Writing Skills 20 40

04. Functional Grammar 15 30

05. Business Presentation Skills 15 30

06. Job Interview Skills 10 20

Total 100 200

Unit Key Topics Weightage Notional % Hours

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Preparation for AAT SRI LANKA EXAMINATIONS

FOLLOWING CLASSES AT ACCREDITED EDUCATION CENTRES AAT Sri Lanka conducts its own classes in Colombo in both Sinhala & English media to coach students to prepare for AAT Sri Lanka Examinations.

In addition, AAT Sri Lanka monitors registered classes named as; Accredited Education Centres (AECs) located throughout the country to conduct classes for AAT Sri Lanka examinations, in all the three media; Sinhala, English & Tamil. Currently there are 107 Accredited Education Centres Islandwide for the benefit of students. Accredited Education Centres are listed at the end of this guide.

Information regarding student registration, examinations, job bank & employment opportunities could be obtained from these AECs.

FOR YOUR READINGSCore reading materials such as;

• Self Study TextsThese text books have been written by professionals competent on the subject explaining the contents of the syllabus for the guidance of both lecturers and students preparing for AAT Sri Lanka examinations.

• Pilot Papers & Suggested AnswersA pilot paper is presented when a new syllabus is introduced to indicate the pattern of the question paper at the forthcoming examination. Students are expected to prepare covering the content of the syllabus and identifying core areas.

Suggested answers are also published to the pilot paper for students to familiarize with the type of answers expected.

• Past Papers & Suggested AnswersPerusal of past question papers and suggested answers helps students to master the art of answering questions at examinations. Analytical study helps them to identify core areas in a syllabus picking areas tested repeatedly.

• Examiners’ ReportsExaminers’ Reports provide a review of the performance of candidates in the examinations and detailed analysis of the standards of answering. This will help students to understand and correct their common mistakes. These reports are published for all the subjects of the three levels and in all the media. Students can access these reports through our website.

Study Texts and Suggested Answers are available for students to be purchased at the AAT Sri Lanka Head Office and branches. (Contact details are on the last page). Suggested Answers are also available in the AAT web site to be downloaded at free of charge. These will facilitate students to obtain subject knowledge at a greater depth and pass examinations with ease as the study materials have been prepared to meet the requirements of AAT Sri Lanka Curriculum. Students can obtain further information or clarifications by simply dialing the Students’ Services Unit on 011-2559669 during office hours or personally calling over for the purpose.

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Exemptions available forAAT SRI LANKA QUALIFICATIONPassed Finalists (Diploma in Accounting & Business) and members of AAT Sri Lanka are eligible to register and claim exemptions from several Professional Courses and University degrees.

PROFESSIONAL INSTITUTES Institute of Chartered Accountants of Sri Lanka

(CA Sri Lanka) » Passed Finalists of AAT Sri Lanka are entitled

for complete exemption at Business Level I and two subjects exemptions at Business Level II of the CA Sri Lanka Curriculum effective from March 2020.

The exemptions are as follows:

Business Level I - (Complete Level Exemption)

• BL 1 Financial Accounting • BL 2 Business Mathematics & Statistics • BL 3 Business Law • BL 4 Business Environment & Economics • CS 1 Business Communication I

Business Level II - (Exemptions of 2 Subjects) • BL 5 Audit, Business Processes and

Digitalisation • BL 7 Business Taxation

Special Notice

As per CA Sri Lanka policy studnets who have obtained AAT qualificatiion through other exemptions other than A/L will not be consider.

Institute of Certified Management Accountants of Sri Lanka (CMASL)

Passed Finalists of AAT Sri Lanka are eligible for exemption from all the subjects at Foundation Level and three subjects at Operational Level.

Foundation Level FL 1 - Management Accounting Fundamentals FL 2 - Financial Accounting & Finance

Fundamentals FL 3 - Fundamentals of Management & Economics FL 4 - Quantitative Methods for Business FL 5 - Business English I

Operational Level OL 2 - Advanced Financial Accounting & Finance OL 4 - Commercial Law and Taxation OL 5 - Business English II

Chartered Institute of Management Accountants (CIMA-UK)

Passed Finalists and Members of AAT Sri Lanka are entitled for complete exemption at Certificate Level.

Certificate Level - Complete Level Exemption • BA 1 Fundamentals of Business Economics • BA 2 Fundamentals of Management Accounting • BA 3 Fundamentals of Financial Accounting • BA 4 Fundamentals of Ethics, Corporate

Governance and Business Law

Association of Chartered Certified Accountants (ACCA-UK)

Passed Finalists are eligible for exemptions from the following 03 subjects of the ACCA Knowledge Module of the Foundation Level. [Transcript + PF certificate need to produce]

F1 Accountant in Business F2 Management Accounting F3 Financial Accounting and,

F7 Financial Reporting subject of the skill module of the foundation level

Institute of Public Accountants (IPA) of Australia and Institute of Financial Accountants (IFA) of United Kingdom

The members of AAT Sri Lanka are eligible to obtain the membership of Institute of Public Accountants (IPA) of Australia and Institute of Financial Accountants (IFA) in the United Kingdom.

AAT Business School The Passed Finalists of AAT Sri Lanka are eligible

to obtain complete exemption from the 1st year of Higher Diploma in Accounting & Finance (HDAF) Program out of two years.

Chartered Institute of Personnel Management (CIPM)

Passed Finalists can register for the Chartered Qualification in HRM (CQHRM) with exemption from ACHRM (Advanced Certificate in HRM ACHRM).

Sri Lanka Institute of Advanced Technological Education (SLIATE) / Technical Colleges in Sri Lanka

Passed Finalists are eligible to register for the HNDA Course with 1st year exemption.

Note: Upto AAT 2010 syllabus, only foundation level (5 subjects) will be exempted from AAT 2015 syllabus onwards, 8 subjects will be exempted (foundation leve + 3 subjects from operational level)

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Institute of Chartered Corporate Secretaries of Sri Lanka (ICCS)

The Passed Finalists and Members of AAT Sri Lanka are eligible to obtain the following subject exemptions.

Foundation Stage - A Economics Business Management

Foundation Stage - B Financial Accounting Business Statistics Human Resource Management Corporate Administration

Professional Part II Taxation

UNIVERSITIES - SRI LANKA

University of Sri Jayewardenepura AAT Passed Finalists are eligible to apply for the

registration of following External Degrees:- (a) B. Com. (b) B. Sc. - Business Administration (c) B. Sc. - Public Administration

University of Colombo – Faculty of Graduate Studies

Passed Finalists are eligible for registration for the Executive Diploma in Business Administration.

University of Kelaniya Passed Finalists are eligible to register for the BA

(General / Special) external degree.

The Open University of Sri Lanka Passed Finalists are eligible to apply for the

selection examination of: - Diploma in Management

UNIVERSITIES - FOREIGN

National Institute of Business Management (NIBM) in collaboration with Coventry University UK.

Once upon successfully completion of the evaluation made on the interview and obtaining successful grade in the English Test, Passed Finalist of AAT Sri Lanka who are having industry experience of minimum 3 months are eligible for first year exemption from BA [Hons] Degree in Professional Accounting out of three years.

BMS - Business Management School in collaboration with Northumbria University - UK

Passed finalists of AAT Sri Lanka are eligible to enter Level Four (second year) of BA (Hons) Accounting & Finance Programme, subject to:

(a) Completing the entire AAT Programme in English

or Satisfying the English Language requirements

of Northumbria University.

(b) Payment of the appropriate fee. Students who have registered and successfully

completed the above programme will be awarded the degree of BA (Hons) Accounting & Finance.

Seagis Campus (Pvt.) Ltd. in collaboration with Canterbury Christ Church University (UK)

AAT members who are having more than two years managerial experience are entitled to enter the Master of Business Administration (MBA) Programme of Canterbury Christ Church University U.K. conducted locally at Seagis Campus (Pvt.) Ltd.

BCAS Campus in collaboration with the Southhampton Solent University (UK)

AAT Passed Finalists, completed the qualification in English are eligible to apply for the B.Sc. (Hons) Accounting & Finance degree. The program enables student with AAT qualification ot obtain an honors degree in one year.

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Professional Experience for MEMBERSHIP

Experience Category(No. of days)

Public Practice

Non-Public Practice

Financial Accounting 40 100

Audit & Assurance 80

Taxation 10 10

Management Account-ing and Financial Management

5 20

Information Technology 20 20

General Management and Secretarial Practice 5 10

Experience Category

Non-Public Practice(No. of days)

Financial Accounting 100

Audit & Assurance

Taxation 10

Management Accounting and Financial Management 20

Information Technology 20

General Management and Secretarial Practice 10

1. OVERVIEWAdequate training is required for Passed Finalist to demonstrate that they have gained technical competence, Professional skills, Professional values, Ethics and Attitudes which are necessary for performing this role. One year’s period of Professional Experience / Training should be completed by students followed by participation to People & Leadership Skills (PLS) workshop to become a member of the association.

ASSESSMENT METHODInput AssessmentA minimum of 220 working days of practical work experience per year should be obtained and recorded in the Training Record Book.

Output Assessment Skill Assessment Report by the supervising

member has to be submitted bi-annually Training record book content and trainee evaluation

through one-to-one interview by an assessing member (annual assessment)

Viva Voce Presentation Development of Professional Values, Ethics and

Attitudes

MINIMUM REQUIREMENT FOR OBTAINING TRAINING / PRACTICAL WORK EXPERIENCEComplete one year of Training / Practical Work Experience with a minimum of 220 working days per year.

Special Note: A working day shall be a day with a minimum of 7 and a maximum of 8 working hours. A half-day will be considered on a proportionate basis. Working hours gathered on part time basis or weekend’s assignments will not be considered equivalent to a working day.

MINIMUM REQUIREMENT FOR MONITORED TRAINING

MINIMUM REQUIREMENT NON MONITORED TRAINING

*Please refer to relevant record form available in website(https://aatsl.lk/index.php/en/training/non monitored-training)

2. METHODS OF OBTAINING TRAINING / PRACTICAL WORK EXPERIENCE

2.1. MONITORED TRAINING Professional training under Monitored agreement

method can be obtained from an approved organization in the Audit or Non-Audit sector under the direction of a member of CA Sri Lanka with the intention to claim exemptions for the training requirement at CA Sri Lanka. The approved training organizations list is available in the CA Sri Lanka website (casrilanka.com).

Special Note: To be eligible to claim “One Year” of exemption from CA Sri Lanka training requirement, Trainee is required to undergo “Two Years” of training under monitored training agreement.

DOCUMENTS AND PROCEDURE Select a practicing firm/Audit firm or non-audit

sector organization recommended by AAT Sri Lanka and CA Sri Lanka. (You should undergo the training under the supervision of a Chartered Accountant)

Submit a letter issued by the supervising member at your training organization expressing his willingness to be the supervising member. (The Letter should include Student Name, Student Registration number, Date of Appointment of the students and Designation.)

Obtain a slip from the Education & Training division to purchase the training record book along with the training agreements once you submit the letter issued by the training partner.

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Practical Training Experience for MEMBERSHIP Get the signatures from the Supervising member

at your training organization for all 3 copies of the agreements (Trainee’s Copy, Training Organization’s Copy, AAT Institutes’ Copy).

Submit the Signed and Completed agreements to the Education & Training Division of AAT Institute within two weeks.

Collect your copy (Trainee’s copy) of the Agreement once the letters are posted to your training organization by AAT institute.

BACKDATING TRAINING RECORDSTraining records can be backdated only by 3 months from the agreement received date (only up to the latter date of your AAT registration date or training commencement date).

SUBMITTING QUARTERLY RECORDSFirst two quarter summaries of training records can be submitted at once after the 6 month of training prior to the 7th month end from the agreement commencement date.

Third and Fourth quarter summaries of training records should be submitted after the each quarter. (Within one month subsequent to the quarter ending date).

2.2 NON-MONITORED TRAININGProfessional training under Non-Monitored agreement method can be obtained without entering into an agreement with the training organization and AAT institute. Student can opt for Non-Monitored training under the below mentioned instances.

If the student has already completed training or worked at an organization in Finance/Accounting related field without a valid agreement as prescribed by AAT Sri Lanka.

If your training organization is a firm/ organization other than an approved organization of CA Sri Lanka or your supervising member has qualification other than CA membership.

Training under Non-Monitored training can be obtained in any proprietorship, partnership, Corporate Body, Government organization, Bank and Financial Institution or any other institution under the direction on a supervising member as accepted by AAT Sri Lanka. Examples for places eligible to undergo non-monitored training by a student would be as follows.

- Limited Liability Company

- Firm of Chartered Accountants

- Tax Consultancy

- Management Consultancy

- Approved Audit Firm

Documents and Procedure Download Relevant format of “Practical Accounting

Experience Record Form" from AAT website (https : //aats l . lk / index .php/en/tra ining/non

monitored-training) and obtain adequate copies of this Form (Minimum 52 copies per year) and fill them appropriately. (All the pages and the summary sheet should be bound as a booklet prior to submission.)

There are two formats for those who commenced training before 1st October 2020 and need those who commenced training after 1st October 2020. Make sure to download the relevant format.

The applicant’s signature, supervising member’s signature and company seal should be originally placed on each Experience Record Form.

A copy of the supervising member's certificate for the relevant qualification. (If supervising member is CA or AAT member clearly mention his / her name and CA membership number).

Service letter which covers the training period.

Back- dating training recordsTraining records can be backdated up to the registration date with AAT Sri Lanka or the date you commenced the training whichever is later, with the approval of Education Training Division of AAT Sri Lanka.

Qualification/s the Supervising member can possess to be eligible to supervise AAT trainee a. Member of AAT Sri Lanka

b. Member of CA Sri Lanka

c. Member of CIMA (UK)

d. Member of ACCA (UK)

e. Member of IBSL

f. Member of CMA Sri Lanka

g. A Government Accountant

h. Holder of the Certificate in Certified Business Accountant (CBA) of CA Sri Lanka

i. Holder of HND in Accounting

j. Holder of Degree specialized in Accountancy / Finance

k. Holder of Masters Degree specialized in Accounting / Finance

- A Ministry

- Government Department

- State Corporation

- Statutory Authority

- Banking Institution

- Hotel

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2.3 EXEMPTION ROUTEStudents who have already covered training to fulfill CA Sri Lanka training requirement are eligible to claim exemption for practical training of one year (minimum 220 days) from AAT Sri Lanka.

Documents and Procedure Contact CA Sri Lanka training division (Provide

Name, CASL registration number, CASL Agreement Number) and request them to directly confirm training summary via email to AAT training division (training@aatsl.lk)

Submit all the relevant documents along with the membership application.

IF YOU NEED FURTHER CLARIFICATION,INSTRUCTIONS OR GUIDANCE PLEASE CONTACT;

EDUCATION & TRAINING DIVISIONTel . 2 559 669 – Ext 211

AAT BUSINESS SCHOOLTel . 2 559 670 [Direct]

Tel . 2 559 669 – Ext 206

Or visit

www.aatsl.lk

PEOPLE & LEADERSHIP SKILLS (PLS) WORKSHOPPeople and Leadership Skills (PLS) workshop focuses on developing & strengthening the overall soft skills that are required for accounting professionals to effectively utilize their technical skills. These Skills are mostly sought after by employers.

Students should participate for 2 days of Peoples Leadership Skills (PLS) Workshop conducted by AAT Business School prior to applying for the membership.

Key Areas Weightage (%)

Social Skills for Accountants 15

Service Skills for Accountants 15

Presentation Skills for Accountants 20

Team Working Skills for Accountants 20

Leadership Skills for Accountants 30

Total 100

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BE AN EXPERT?

DEVELOP YOUR CAREER?

TRAIN & DEVELOP YOURSELF?

your objective?What’s

AAT Sri Lanka JOB BANK

We provide the solution throughAAT JOB BANK

EMPLOYERS

Audit Firms

Private Companies

Government Institutes

Departments and Corporates

JOB SEEKERS

AAT Students

Passed Finalists

AAT Members

FREE SERVICE

Free of Charge to job seekers ,

Training Institutions / employers

JOB STATUS

Accounts/Audit Trainees

Accounts Executives

Accounts Assistants

Assistant Accountants

Accountants

The AAT Job Bank plays a dual role and offers mutual benefits to job seekers as well as training organizations/Companies.

The AAT curriculum requires students to obtain both theoretical and professional aspects of the relevant subjects. A Passed Finalist need to have one year of Training to be qualifies as a member of the Association.

The concept of building of the job bank in AAT emerged thus to cater to these dual needs.

This is an invitation to AAT students, Passed Finalists and Members who are seeking training opportunities, employment or career advancement to register with the AAT Job Bank. If you are interested send your latest information in the CV format available in the https://aatsl.lk/index.php/en/training/job-bank web site to jobbank@aatsl.lk.

FOR INQUIRIES - CALL : 011-2559 669 (EXT. 211)

33www.aatsl.lk

AAT BUSINESS SCHOOL Enhancing competencies | Gain Recognition

The AAT Business School, operating under the Association of Accounting Technicians of Sri Lanka, is dedicated towards enhancing the competencies and recognition of AAT Students, Passed Finalists and Members by conducting various courses in Business Communication, Information Technology, Manegement Development and Leadership Skills with the objective of strengthening their recognition in the business arena.

AATBUSINESS SCHOOL

AAT Centre, No.540, Ven. Muruththettuwe Ananda Nahimi Mawatha, Narahenpita, Colombo - 05.T: 0112 559670 (Direct) M: 076 824 1162 | F: 011 2559299 | E: bs@aatsl.lk | E: infobs@aatsl.lk

COURSE IN MICROSOFT OFFICE APPLICATIONS COURSE IN COMPUTERIZED ACCOUNTINGFor whom : Accountancy Students, Employees in the Finance Sector and those seeking foreign employment in the field of AccountancyDuration : 3 MonthsContents : • Tally ERP 9.0 • MYOB • Quickbooks

For whom : Beginners, Students and EmployeesDuration : 4 MonthsContents : • Introduction to Windows • MS-Word • MS-Excel • MS-PowerPoint • MS-Access • Internet & E-mail

Know the specifics of the Sri Lankan Tax System and stay up-to-date with the current tax provisions

Gain a technically correct and commercially sound knowledge in advanced taxation.

For whom : Accounts Executives, Audit Trainees, Accountants and other ProfessionalsDuration : 3 MonthsContents : • Income Tax (Individuals & Companies) • Computations • VAT • Tax Planning • NBT • Tax Administration • Concessionary Tax Rates • Introduction to RAMIS

For whom : Tax practitioners, AAT Passed Finalists, AAT Members and Accounting ProfessionalsDuration : 6 MonthsContents :

Improve your IT Skills to become a smart, efficient and competent user at work

For whom : Young Professionals, Aspiring Entrepreneurs and Mid- level Managers Duration : Physical - 1 day / Virtual - 4 daysContents : • Using the scenario manager for sensitivity analysis • Evaluating investing by using net present value criteria • Summarizing data with database statistical function • Summarizing data by using histograms • Sensitivity analysis with data tables

ADVANCED MS EXCEL FOR DATA ANALYSIS (ADX)

• Excel financial functions• Three-dimensional formulas• Circular reference• Using solver for capital budgeting• The goal seek command

Gain a comprehensive insight into your organization using Advanced Excel features.

COURSE IN TAXATION

DIPLOMA IN APPLIED TAXATION

• Principles of Taxation • Employment & Business Income • Investment Income & Capital Gain • Concessions/Incentives/Exemptions & TDS • Tax Computation (Individuals &

Partnerships)

• Custom Duty and Excise Duty • International Taxation • Banking / Financial Institution & Insurance

Comp. • Compliance Management • Ecommerce, Digital Taxation, Corporate

Governance & Ethics

For whom : AAT Passed Finalists, AAT Members, Diploma in Accounting & Finance completed students (1st Year), Any other qualification acceptable to the study Board of Business School

Duration : 1 YearContents :

HIGHER DIPLOMA IN ACCOUNTING & FINANCEProvide a sound theoretical basis in Accounting, Finance and Management with requisite skills and attitudes

• Advanced Financial Accounting & Reporting • Financial Markets & Insitutions • Management Accounting & Controls • Operations & Project Management • Human Resource Management

• Introductory Taxation • Managerial Economics • Corporate Law • Marketing Management • Accounting Information System

34 www.aatsl.lk

ACCREDITED EDUCATION CENTRES (AECs)

You may receive information, from time to time, using the AAT Sri Lanka logo that you can be admitted to classes covering the AAT Course free of charge. Be extremely vigilant! It has now been discovered that although such educational institutes have made it known that classes are conducted free of charge. Those institutes are unable to provide education until you complete the AAT qualification, and that there is no commitment to do so. Do not therefore let yourself to such “Support Classes” and instead, refer only to the following Accredited Education Centers (AECs) ,registered with AAT Sri Lanka, coming under its direct supervision.

(Institutions with full registration are marked “F” and those partly registered and expected to receive full registration are marked “P” in the shaded boxshaded box)

District / Name of AEC Address Contact No.Medium

E S T

F-P

AmparaF Institute of Global Knowledge 227, First Floor, Main Street, Kalmunai 0777123289 / 0672251304P NMC- Nanasa Management Centre DMH Higher Educational Institute, 08, Siridammarathana Mw, Ampara 0715595242P NMC- Nanasa Management Centre No. 10, Jayawidu Education Centre, Dehiattakandiya 0715595242 / 0711277493P PSC - Professional Studies Centre 70th, Kalmunai Main Road, Samanthurai 768473309 / 0674391980 AnuradhapuraF CBS- Ceylinco Business School 561/B, 45/2, 4th Cross Lane, Sathosa Road, Anuradhapura 0252234352 / 0773650044 BadullaF Stargate Education Institute No. 315, Viharagoda, Badulla. 0702559669 / 0767676715F APS - Academy of Professional Studies 4th Floor, DFCC Bank Building, Main Street, Bandarawela 0716130268 / 0719860014F JMC – Bandarawela 645/5, Badulla Rd, Thanthiriya, Bandarawela 0575 679 764 / 0714 150 399F Institute of ABM - (Shilpa) “Shilpa”, Miyugunagama, Mahiyanganaya. 0702559669 / 0767676715F GCBT - Greenwich College No.18, Coco waththa Road, Badulla 0773413835 / 0552225655P NMC - Nanasa Management Centre Siksa, Puhulyaya, Mahiyanganaya 0715595242 / 0711277493 BatticaloaF ABS- Acctecm Business School No. 16,Thamarakerni Road, Batticaloa 0777696168F HBS College of Accounting No 07,Old Rest House Rd, Batticaloa. 0652059199/0776435333P IBC-Ideal Business College No. 35 1/1, Advocate Abdul Cader Road, Kattankudy - 03. 0779690095P IVL Education I.V.L Educational Services (Pvt) Ltd, 140/3/1, Trinco Road Batticaloa 0718248024P New Success College No. 19A, Saravana Road, Kallady, Batticaloa 0776449019 / 0653126126 Colombo AAT Sri Lanka Week-end Classes Wesley College, Colombo 09. 0112559669 / 0117559669 / 0777559 669F AAA - Academy of Advanced Accounting No.249/2, Sheelananda Mw, Kotikawatte, Angoda 0112157280 / 0712531009 / 0722531009F IAS – Institute of Accounting Studies No. 550, Havelock Road, Colombo 06. 0112505483 / 0704719713 / 0718212522F JMC - Colombo 02 No. 65/2A, Sir Chittampalam A. Gardiner Mw, Colombo 02. 0112430451 / 0115755600 / 0714150400F JMC - Kaduwela 50/1, New Kandy Road, Kaduwela. 0113156323 / 0112571001 / 0714150405F JMC - Maharagama No. 104, Dehiwala Rd, Maharagama. 0112160090 / 0714115498F SipwAy Institute 119/1, Highlevel Road, Maharagama 0773608504F BEST- Britannia Education 53/1, Nalaka Somawardena Mawatha, Kotikawatta. 0773516559 / 0112549623 Services & Tuition F GEC-Genius Education Centre No 145/1, Sipsara Higher Education Institute, Colombo Rd, Wewala, Piliyandala. 0772515055 / 0713320650F KBBS- Knowledge Base Business Studies (Pvt) Ltd No.1C, 2/2 Charlemont Rd, Colombo 06. 0773028400 / 076-5309742F ACA – Academy of Computing and No. 29, Sri Bodhiraja Mw(Shoe Rd), Kotahena, 0717308075 / 0777308075 Accounting Colombo 13. F Sakya Academy of Higher Education (Pvt) Ltd 08, Pierterz Place, Kohuwala, Nugegoda 0777583268 / 0112814908F Wales/Nethumina Higher Education Institute No.55,Willorawatte, Moratuwa 0759371101 / 0112650628F MAC Professional Education Centre No. 256, Galle Road, Rawathawatta, Moratuwa 0112641780 / 0763147028 / 0773278280P VALAKAM Institute No. 7, Sangam Lane, Wellawatte, Colombo 06 0777382108 / 0113150268P IMA – Sri Sumana Higher Education Centre No. 71/4, Yatiyanthota Road, Avissawella 0772258750 / 0362230170 / 0776946152P AOG Campus 139 B, Kolonnawa Rd, Kolonnawa 0772278844 / 0702278844P Gurukula Institute Awissawella Rd., Nawagamuwa 0712520119

35www.aatsl.lk

P Science Centre No. 53/11 A, Horana Rd, Padukka 0726052233 / 0112830082P Sasira Educational Centre No. 48, Maharagama Rd, Piliyandala 0714343785 / 0772910329P Sathara Institute of Education (Pvt) Ltd. 124/1/1, Awissawella Rd, Maharagama 0752991832P K-Aims Business School No. 35/1/1, Upatissa Road, Colombo 04 0772555814P Osis Education Centre No. 10, Alhena Rd, Maharagama 0714343785 / 0772910329P Syntax Education 62/8, Kolonnawa Road, Kolonnawa 0777 474 774 / 0112533774 GalleP IAS – Institute of Accounting Studies 84/2, Osipka Institute, Havelock Road, Galle 777484282 / 0704719713 F Landmark Management Consultants (Pvt) Ltd. No. 133/3/B, Wackwella Road, Galle 0772456880 / 0727456880 / 0912235622 GampahaF ACBS- Advanced Centre for Business Studies No. 21/01, 1st Lane, Thaladuwa Rd, Negombo 0772471192 / 0719999643F JMC - Gampaha No. 136, Yakkala Road, Gampaha. 0332229122 / 0335629764 / 0714114794F JMC - Kiribathgoda 392/1/1, Kandy Road, Kiribathgoda. 0115755609 / 0714884633F JMC - Negombo 24/8, First Lane, Thaladoowa Road, Negombo 0314922125 / 0315679764/ 0714884631/0714150396F JMC - Nittambuwa 538/3, 38 Mile Post, Malwatta, Nittambuwa 0332291031 / 0714150404F IPS- Institute of Professional Studies 185/A, Thaladuwa Road, Negombo 0775775256 / 0724399039F SBS - Synergy Business School No 44, Old Minuwangoda Road,Gampaha 0717077998F LPEC - Lanka Professional Examination No. 94/2/19, Udayacity Building, Makola Rd, Centre (Pvt) Ltd. Kiribathgoda 0112907429 / 0770380740P Velocity Higher Educational Centre No. 3M/24C, National Housing Scheme, Kiribathgoda, Kelaniya 0112911192 / 0771897290P NMPI - New Montana No. 05/B/02, Ja-ela Rd, Gampaha 0719680595 / 0719301271P PASS - Professional Accounting Selection for Success No . 71/1/4, Yakkala Road, Gampaha 0776519317 / 0770150479P Negombo Wisdom College No. 35/3, St. Lazarus Road, Negombo 0312231515 / 0717556255, 0727573709P Sakya Academy of Higher Education (Pvt) Ltd. No. 135/A, Makola Road, Kiribathgoda 0777583268 / 0112814908 HambanthotaF Sisumina Higher Education Centre “Sisumina”, Jayamaga Usas Adyapana Ayathanaya, Kachcheriyagama, Thissamaharamaya 0715345185P DISAPA AAT CENTRE Palliyawatta Road, Thissamaharama 0715534806 JaffnaF JCUD – Jaffna College Undergraduate Department No. 464, Hospital Road, Jaffna. 0212223382 / 0212229149P IBM - Institute of Business Management No. 01, 2nd Lane, Power House Road, Jaffna 021-2227770 / 0777633915P IBM – Innovative Business Managers No. 61, Palali Rd, Jaffna 0777836653 / 0772264643 KalutaraF BHEI – Buddhi Higher Educational Institute No.24/1, Janapriya Mawatha, Panadura. 0382230549 / 0777753889F JMC – Kalutara 30, Kettarama Road, Kaluthara South 0345629764 / 0719762607 F IPC- Institute of Professional Creation (Pvt) Ltd 585, Galle Road, Panadura. 0777701201P RNS – AAT Higher Education Institute “Sinera”, No. 266/3, Rajakeeya Vidyala Rd, Horana 0778305908 / 0764359590P Sakya Academy of Higher Education (Pvt) Ltd. No. 518/1/1, Galle Road, Panadura 0777583268 / 0112814908 KandyP Danuma Higher Education Centre No. 38/24/1/1, Station Road, Gampola 0755910210 / 0812058900F IBA Campus - Institute of Business 14, Asgiriya Road, Kandy. 0773446484 / 0814976976 Administration 0777843932F IPM – Institute of Professional Management 106, Colombo Road, Peradeniya 0776004571 / 0774134594F The First Kandyan International (Pvt) Ltd No. 200/2 C, Fred E. De Silva Mawatha, Kandy 0815629239 / 0718184811F JMC – Kandy No. 34, Katugastota Road, Kandy. 0714884623F NICD- National Institute of Cooperative NICD - National Institute of Co-operative Development Development, Polgolla 0812494343P CMAS – Centre for Management and Accounting 113/9/1, Peradeniya Rd, Kandy 0773554909 / 0776066030 KegalleF Dharul Hasanath Academy Horagolla, Warakapola. 0777303430F JMC – Kegalle 263, Plywood House, Colombo Road, Kegalle 0355679764 / 0718622680F JBA Kegalu Sarasaviya Sipsy, 116A, Palladeniya Rd, Kegalle. 0776092211 / 0715853555 KurunegalaF IBS – Institute of Business Studies 819, Madakumburumulla, Kuliyapitiya. 0715187185 / 0718114588F SIPWIN Institute No. 89/6, Kandy Road, Kurunegala 0372231010 / 0372234119/ 0714463888 F JMC – Kurunegala No. 28/3B, Rajapihilla Mawatha, Kurunegala. 0374932931 / 0714884619F LTC Educational Centre (Pvt) 277 A,Madampe Road, Kuliyapitiya. 037-3879824 / 0773387785 Ltd. - Kuliyapitiya 0777722563

District / Name of AEC Address Contact No.Medium

E S T

F-P

36 www.aatsl.lk

P LTC Educational Centre (Pvt) Sampath Building, No. 15/6, Convent Road, Ltd. - Kurunegala Kurunegala. 0777722563 / 0773387785F Genius School of Professional No.6/6, Sarvodaya Mawatha, Rajapihilla Road, Studies (Pvt) Ltd Kurunegala 0773761999 / 0719993949 / 0372056777F Thakshila Institute No. 10, Main Street, Galgamuwa 0718006819P Ramford Institute of Business No. 64/5, Main Street, Siyambalagaskotuwa, Management (Pvt) Ltd Narammala 0761339875P AMS Higher Education Centre No. 20, Anamaduwa Rd, Galgamuwa 0763381334 / 0372254058 MataraF GTA Institute “Kirula”, No. 272, Dharmawansa Mw, Matara. 0412225969 / 0776098556P IAS-Institute For Accounting Studies Prince Collage, Nupe Junction, Matara 0777758948 / 0718212522P IMI - Idea Management Institute (Pvt) Ltd. Senik Education Institute, Morawaka 0710953463 MataleP The Legend 14/A/1, Gongawela Road, Matale 0777413217 MannarP Infinity Centre for Higher Studies No. 73/5, 3rd cross Street, Chinnakadai, Mannar. 0242227942 / 0776267281 MullaitivuP Future Academy Puthukkudiyirippu, Mullaitivu 0770782326 MonaragalaF IPS- Institute of Professional Studies Bibila Rd, Hulandawa Junction, Monaragala 0552276655 / 0713668605P NMC- Nanasa Management Centre No. 125/1, Danuma Education Centre, Main Street, Bibile 0715595242 / 0711277493 NuwaraeliyaF JMC-Kotmale New Town, Kothmale 0522259517 / 0714115505P HAPSUS - Hillwood Academy of Professional Studies and University Studies No. 91/1C, Hatton Rd, Ginigathhena 0515715571 / 0710399000P New Higher Education Centre No. 58, New Rosita Bazzar, Kotagala. 0774009942 / 0512244450 PollonnaruwaF JMC-Polonnaruwa 17, Ranketha Uyana, Circular Road, Polonnaruwa 0272226765 / 0704300848P NMPI - Sathma Polonnaruwa No. CS 311, Nishshankamalla Mawatha, Polonnaruwa 0719301271 PuttalamF Global Higher Educational Centre No. 38/3, K.K. Street, Puttalam 0325671156 / 0773830897F Omin Business School Wijayarama Mw, Colombo Road, Chilaw 0776556790 / 0322222377F ASI Professional Educational Centre Shilpa Higher Educationl Institute, Ranaviru Gajaba Mw, Cololombo Road, Chilaw 0713486620 / 0322224352P Halam City Campus No.14, Nedunkulam Road, Puttalam 0772381286 / 0777899493P LTC Educational Centre (Pvt) Sipruwana Educational Centre,No. 91, Ltd .- Nattandiya Kuliyapitiya Rd, Nattandiya 0373976414 / 0773387785 RatnapuraF JMC – Ratnapura 05, Lenthediya Road, Moragahayata, Ratnapura. 0452224510 / 0719179575 / 0714884614F Sipelka Institute of Higher Education “SIPELKA” Institute of Higher Education, No. 42/149, Bandaranayaka Mawatha, Ratnapura 0773490856 / 0773367463P Shiksha Management Centre New School, In front of Bus Stand, Embilipitiya 0773722262 / 0718823762P MINETLO Management Susilpa Higher Education Institute, Centre - Balangoda No. 27, Pettigala Rd, Balangoda 0716646340 / 0767727450P MINETLO Management Centre No:149/5, Ground Floor, Asiri Building, Bandaranayake Mw, Ratnapura 0716646340 / 0767727450 TrincomaleeP Infogate Institute No. 39/17, Ariyawansha Mawatha, Kanthale 0717678422 VavuniyaF Sun British Business Management College No. 28, 1st Floor, Station Road, Vavuniya 0766990050 / 0779713221 / 0245615150

P Academy of Digital Business (Pvt.) Ltd adb.edu.lk No. 18D, Ethul Kotte Road, 0777 148 839 / Main Street, Battaramulla. 0773 597 884P Ec Learning.lk www.eclearning.lk No 05, Kalpitiya Road, Ettali, 032 226 88 00 / Puttalam. 07777 95 450P Infinity Space Business School (Pvt) Ltd. www.infinitylearningspace.lk No. 230/1, Ranawiru Jayasanka Mw, 0772474829 / Batakattara, Piliyandala 0112706378P Online Accounting Learning (Pvt) Ltd. www.onlineaccounting.lk No. 22, (Ground Floor) Pepiliyana 0112603290 / Road, Nugegoda 0764943533P Telescopic Cloud Academy (Pvt) Ltd. www.tca.lk No. 366/1, Pahala Kandawala, 031 313 79 99 / Thimbirigaskatuwa 0771 253 999P Tutor Educational Institute (Pvt) Ltd. www.tutor.lk Tutor Educational Institute(Pvt) Ltd, 0770244992/ No. 78/5, Ja Ela Rd, Ekala 0701900264

District / Name of AEC Address Contact No.Medium

E S T

F-P

ACCREDITED EDUCATION CENTRES - Online Medium

Name of AEC Web link Address Contact No. E S T

F-P