ysih w;afmd; - welcome to ca sri lanka · ca sri lanka ....-4- personal pillar performance...

CA Sri Lanka

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YsIH w;afmd;

30 ta” u,,fialr udj;” fld<U 7ÿrl:k ( 0112352000*elaia ( 0112352060

CA Sri Lanka

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m%ldYs; Èkh - 2017-03-03

,shdmÈxÑ jk wjia:dfõ§ YsIHhska úiska YsIH w;afmd; ñ,§ f.k mÍlaId-fjka lshjd ne,Su wfmalaId lrk w;r Bg miqj iEu j¾Ihl§u úfYaIfhka m%dfhda.sl mqyqKqj” úNd.j,g fmkSisàug we;s iqÿiqlï” úIh ks¾foaYh wdÈh ms<sn| úáka úg lrkq ,nk ixfYdaOk iy tl;= lsÍï wdÈh ms<sn| oekqj;aùu i|yd YsIH w;afmd; lshúh hq;=h’

CA Sri Lanka

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mgqk

md,l uKav,h 2016$2017 5

úuiSï' 6

jr,;a .KldêldÍjrhd 7

jr,;a .KldêldÍ wdh;kh (CA Sri Lanka) 8

b;sydih iy wmf.a ld¾Hhka 9

l<uKdlrKh 13

YsIH ,shdmÈxÑh 15

,shdmÈxÑ lsÍfï mámdáh 17

CA Sri Lanka f;dr;=re uOHia:dkh 18

Y%S ,xld jr,;a .Kldêldß wdh;kfha jD;a;Sh wOHdmk wdh;k 20

YsIHhskag jeo.;a Wmfoia 23

YsIH;aj fhdackd l%uh 24

2015 i|yd úIh ud,d wdlD;sh 26

2015 úIh ud,djg wod, ks;sÍ;s 28

úNd. Èk o¾Yk$ úNd. ld, igyka 42

ms,s;=re iemhSfï udOHh 42

.dia;= wdmiq f.ùu$udre lsßu 43

úNd. uOHia:dk 43

úNd. m%;sM, m%ldYhg m;alsÍu 43

;Hd. 43

úNd. i|yd b,a¨ï lsÍfï ls%hd ud¾.h 44

Y%S ,xld jr,;a .Kldëldß wdh;kfha ksoyia lsÍfï m%;sm;a;s 46

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Personal Pillar Performance Assessment By Levels 58

Transitional Arrangements 59

Personal Pillar - m%dfhda.sl mqyqKqj yd ixj¾Okh 61

mqyqKq .súiqu 62

;dlaIKsl yd ld¾h noaO l=i,;d (Technical Competence) 64

wkqu; mqyqKq wdh;k yryd mqyqKq ùu 66

m%dfhda.sl mqyqKq .súiqu' 67

fhdað; mqyqKqùï jevigyk 68

mqyqKq jd¾;d 69

mqyqQKQ .súiqug wod, ixfYdaOk 70

úfoaY.; mqyqKqj 72

mqyqKqlsßï wëlaIKh lsÍu (Monitoring of Training) 73

mqyqKqj iy;sl lsÍu 74

jD;a;sfha kshe,Su i|yd ,ndfok iy;slh

Entitlement for Public Practice 76

mqyqKqfjka ksoyia lsßï 77

,shdmÈxÑh i|yd b,a¨ï m;%h msrùu msKsi Wmfoia 83

YsIH .dia;= 85

CA Sri Lanka

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md,l uKav,h 2016$2017

iNdm;s

,ika; úl%uisxy FCA, FMAAT

Wm iNdm;s

c.;a fmf¾rd FCA, B.Sc. (Bus. Admin.) Sp., CFE (USA)

ysgmq iNdm;s

w¾cqk fyar;a FCA, BSc, MA in Financial Economics, MBA

idudðlhska

lms, w;=fldr, FCA, ACMA tia' tï' tia' ixch nxvdr FCA, MBA (Colombo), BSc (Accy) Sp tka' wd¾' .fckaøka FCA, FCMA ;sjxl chisxy ACA, ACMA(UK), FMAAT uks,a chisxy FCA, FCMA (UK), CPFA (UK) ú' lk.iNdm;s FCA, MPA( Harvard) CPFA (UK), FCMA, FPFA, FMAAT fyaIk l=remamq FCA, BSc (Accy) Sp. Hons, MBA, MFE, ACMA ,lakd;a mSßia FCA, PASSED FINALIST CIMA (UK), ATTORNEY-AT-LAW ÿ,s; fmf¾rd FCA, FCMA fldr,s mSg¾ia FCA,Bsc (Hons), MBA wfYdal mSßia ACA, FCMA(UK), CGMA áIdka iqNisxy FCA, MBA (Finance) (Col), CISA-USA, CPFA (UK), ACMA .dñKs úfcaisxy FCA, MA(ECON) Bsc, (PUB.Ad)(SP)

m%Odk úOdhl ks,OdÍ$f,alï

wreK w,aúia MBA, MBCS, Dip in Bus. Admin.

CA Sri Lanka

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úuiSï'

,shdmÈxÑ wxYh ÿrl:k-011 2352000 È.= wxlh 1100 isg 1106 olajd E-mail:- [email protected] [email protected]

wOHdmk wxYh ÿrl:k -011 2352000 È.= wxlh 1423" 1425" 1426" 1427 E-mail [email protected]

mqyqKq wxYh ÿrl:k -011 2352000 È.= wxlh 1422"1429"1431"1432"1433"1436 E-mail [email protected]

úNd. wxYh ÿrl:k-011 2352000 È.= wxlh 1016" 1017" 1018" 1019"

1020 E-mail [email protected]

f;dr;=re ;dlaIKh ÿrl:k-011 2352000 È.= wxlh 1311 isg 1318 olajd E-mail:- [email protected]

mqia;ld,h ÿrl:k-011 2352000 È.= wxlh 1062" 1063 nyqudOH bx.S%is NdId uOHia:dkh ^MELC& ÿrl:k-011 2352000 È.= wxlh 1300"1302"1305 E-mail:- [email protected]

YsIH fiajd ÿrl:k-011 2352000 È.= wxlh 1108 isg 1112 olajd E-mail:- [email protected]/[email protected]

Y%S ,xld rdcH uQ,H .KldêldÍkaf.a ix.uh (APFASL) ÿrl:k-011 2055857 os.= wxlh 1008" 1045 E-mail:- [email protected]

CA Sri Lanka

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jr,;a .KldêldÍjrhd

ye¢kaùu

jr,;a .Kldêldßjrfhla hkq" .KldêlrKh" ú.Kkh" l<uKdlrK .KldêlrKh" f;dr;=re ;dlaIKh" nÿlrKh" ixia:duh yd jdKsc kS;sh" uQ,H l<uKdlrKh" l<uKdlrK wd¾Ól úoHdj iy fjk;a wdod, úIhhka ms<sn| ukd m%ùk;djhla we;s .KldêlrK lafIa;%fha mQ¾K jD;a;slfhls'

jr,;a .Kldêjre wo fm!oa.,sl iy rdcH wxY foflysu l¾udka; yd jdKsc lafIa;%j, Wiia l<uKdlrK ;k;=re Wiq,;s' Tjqyq Y%S ,xldj ;=< fukau úfoaY rgj,;a jD;a;suh jr,;a .KldêldÍka iy l<uKdlrK WmfoaYljreka f,i fiajh lr;s'

jD;a;Sh wfmalaIdjka

jr,;a .Kldêjrekaf.a fiajdj i|yd b,a¨u iS>%fhka jeä fjñka mj;Sss' mq¿,a l%shdldrlï mrdihl kshe,S isák iS>%fhka by< hk" fm!oa.,sl iy rdcH wxYfha wdh;k i|yd Tjqkaf.a fiajh fnfyúka wfmalaId flf¾' Y%S ,xldfõ jr,;a .KldêldÍjrekaf.a l=i,;d iy lD;yia; nj f,dj mqrdu ms<Sf.k we;s w;r uq¿ idudðl ixLdHdfjka ishhg úisy;la ^30]& úYssIaG f,i úfoaY fiajfha fhÈ isá;s'

tneúka jr,;a .KldêlrKh jD;a;shla f,i f;dard .kakd whf.a wkd.;h úYsIaG jkq we;s nj meyeÈ,sj fmkS hkakls'

Tjqkaf.a fiajh i|yd by< hñka ;sfnk b,a u fya;= fldg f.k" uE; ld,fha§ jr,;a .Kldêjrekaf.a idudkH wdodhu $ fõ;kfhys is>% jeäùula we;sù ;sfí' ta wkqj ;u úNd. iy mqyqKqj id¾:l f,i ksu l< YsIH$ YsIHdjkag m%udKj;a jQ m%;s,dNhla ,nd .; yelsh'

CA Sri Lanka

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jr,;a .KldêldÍ wdh;kh (CA Sri Lanka)

±lau

jHdmdr ;=, yd iudch ;=,o Wiia;u m%ñ;Ska m%o¾Ykh lsÍu yd ta iïnkaOfhka wdo¾Yj;a ùu'

fufyjr

jr,;a .KldêlrKh" jHdmdßl kdhlhska i;= jQ m%uqL;u jD;a;sh iqÿiqlu njg m;alsÍu'

wruqKq

uyck;djf.a m%fhdackh i|yd jQ m%ñ;Ska ilia lssÍu yd tajd mj;ajdf.k hdu'

jD;a;sh ixj¾Okfha yd wOHdmkfha úYsIaGhd ùu'

woyia yd wkqn,h ;=,ska kdhl;ajh úoyd ±laùu

.;sl" i;%Sh fiajdjla iemhSu

yrd;aul w.hka

iDcq nj - m%{djka; nj - kfjHd;a mdokh - fiajdj

CA Sri Lanka

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b;sydih iy wmf.a ld¾Hhka

YS% ,xldfõ jr,;a .KldêldÍ wdh;khla msysgqùug iqÿiq hehs iud.ï kS;sh ms<sn| t,a’ tï’ ã’ o is,ajd fldñiu u.ska 1950 jif¾§ rchg ks¾foaY lrk ,§’ fï wkqj jdKsc weu;s .re wd¾’ Ô’ fiakdkdhl uy;d úiska Y%S ,xld jr,;a .KldêldÍ wdh;kh ixia:dms; lsÍu i|yd kS;s flgqïm;la md¾,sfïka;=jg bÈßm;a lsÍfuka t,a’ tï’ ã’ o is,ajd fldñifï ks¾foaYh 1957 § l%shd;aul úh’ 1959 wxl 23 orK jr,;a .KldêldrS wdh;k mK; wkqu; jQfha 1959 iema;eïn¾ udifha §h’ wud;Hjrhd úiska ksl=;a lrk ,o 1959 foieïn¾ 03 Èke;s .eiÜ ksfõokh wkqj mk; l%shd;aul jQfha 1959 foieïn¾ 15 Èk §h’

md,l iNdfõ m%Odk ld¾Hhka jkqfha

iqÿiqlï ,nd§u i|yd úNd. meje;aùu iy Bg wod, wOHhk mdGud,d kshu lsÍu’

YsIH wOHdmkh iy mqyqKqj wëlaIKh iy md,kh lsÍu’

jD;a;Sh m%ñ;Ska ksis whqre mj;ajdf.k hEu iy m%ñ;Ska mj;ajdf.k hEug wjYH l%u iy mßphka idudðlhskag y÷kajd§u’

.KldêlrKh iy wod, úIhhka ms<sn| m¾fhaIK lsÍu Èß.ekaùu’

jD;a;Sh hym; iy wNsjDoaêh iq/lSu’

my; wh flfrys md,l iNdfõ úfYaI wjOdkh fhduqfõ’

wdh;kfha iqÿiqlï ,;a idudðlhska’

wdh;kfha mdGud,d yodrK iy tys úNd. i|yd fmkS isák YsIH$ YsIHdjka’

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by; i|yka lghq;=j,g wu;rj” bl=;a mkia ^50& jir ;=, wdh;kh úiska my; oelafjk ld¾Hhkao bgqlrk ,§’

1960 § b;d l=vdjg wdrïN l< mqia;ld,h wo jk úg úYd, fmd;a ixLHdjla iys; mqia;ld,hla jYfhka ÈhqKqjla ,nd we;’

1980 uq,a wjêfha isg úfYaIfhka 1983 g miqj” wLKav jD;a;Sh wOHdmkhla fj; keUqreùu i|yd idudðlhskg wjia:djka we;s lsÍfuys,d úfYaI mßY%uhla ord we;’ 1985 olajd mej;s idudðl;ajfha ld,h wkqj muKla wê idudðl;ajh ,nd.ekSug yelsj ;snQ moku” oeka i;=gqodhl f,i wLKav jD;a;Sh wOHdmkh wkqj ,l=Kq w;alr .ekSu mokï fldgf.k wê idudðl;ajh ,eîfï l%uhlg ilia fldg we;’

1987 § YS% ,xld .sKqïlrK Ys,amSh wdh;kh msysgqùug wdh;kh úiska uQ,sl;ajh .eksKs’ .sKqïlrK Ys,amSh wdh;kfha ld¾HNdrh jQfha ;dlaIKsl uÜgfï .KldêldÍ iydhljreka ìyslsÍuhs’ YS% ,xld .sKqïlrK Ys,amSh wdh;kfha md,l iNdjg idudðlhska jeä ixLHdjla m;a lrkqfha wdh;kh úisks’

mß.Kl wdYs%; ‘m<mqreoao’ u; ilia jQ mqyqKqjla idudðlhkag iy isiqkag ,nd§u i|yd 1988 § mß.Kl uOHia:dkhla msysgqjk ,§’ oekg idudðlhska i|yd mdGud,d mj;ajdf.k hk w;r 1991 § YsIHhska i|yd mdGud,d wdrïN lrk ,§’ fuu uOHia:dkh ol=Kq wdishdkq l,dmh ;=, we;s jD;a;Sh .KldêldÍ wdh;khka w;r b;d Wiia uÜgfï tlla jYfhka ms<sf.k we;’

uQ,H ÿIalr;djhkag uqyqK mE YsIHhskag YsIH;aj m%odkh lsÍu i|yd YsIH;aj l%uhla wdh;kh úiska 1988 Èh;a lrk ,o w;r m<uq jir ;=, YsIH;aj y;rla m%odkh flßKs’ 1990 § th YsIH;aj wgla olajd jeä lrk ,§’ oekg j¾Ihlg YsIH;aj 25 la muK m%odkh lrkq ,efí’

wdh;kh úiska fkdlvjd ljqre;a Wkkaÿjla olajk ud;Dld u; fmdÿ foaYk iy iïuka;%K mj;ajkq ,efí’

wOHhk fmdÿ iy;sl m;% ^Wiia fm<& úNd.fhka Wiia m%;sM, ,enQ YsIHhska .KldêlrK lafIa;%hg fhduq lsÍu i|yd 1992 §

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l=i,;d YsIH;aj 10 la m%Odkh lrkq ,nk w;r 2001 jid¾ isg YsIH;aj 25 la olajd jeä lrk ,È'

1972 § “Journal” kñka m,l, iÕrdj oekg jd¾Islj m,lrk w;r tys ku 1988 § “ Chartered Accountant” f,i fjkia lrk ,§’

1980 § wdrïN l, jr,;a .KldêldÍkaf.a cd;sl iïuka;%Kh wo jk úg wdh;k Èk o¾Ykfha jd¾Isl isoaêhlaj mj;S’ fuu iïuka;%Kfha§ ldf,daÑ; lreKq idlÉPdjg Ndckh jk w;r” iïuka;%K ;dlaIK lñgqj úiska ;SrKh lrkq ,nk ud;Dld hgf;a iïuka;%Kfha§ ,sms bÈßm;a lsÍug idudðlhskg wjia:dj ie,fia’

iud.ï” ixia:d iy nexl= w;=ßka “fyd|u ixia:d jd¾;dj iy .sKqï” f;dard .ekSu i|yd ;rÕhla wdh;kh úiska mj;ajkq ,efí’ 1964 § wdrïN l< fuu ;rÕh wojk úg th wm wdh;kh u.ska jHdmdßl iudchg isÿlrk jeo.;a fiajdjla jkq we;'

jHdmdr úÿy, 1980 § wrUk ,§’ Èjhsfka fcHIaG jHdmdr úOdhl ks,OdÍkag jHdmdr iy uQ,H mßmd,kh ms<sn| mqyqKqjla iy wOHdmkhla fuhska iemfhk w;r th iu;a jkakkag ämaf,daud iy;slhla msßkukq ,efí’

rdcH uQ,H l<uKdlrK YlH;djka jevsoshqKq lrkq msKsi Y%S ,xld jr,;a .KldOsldrs wdh;kfha rdcH wxYh f,iska 2012 ckj-drs ui m<uqjk osk Y%S ,xld rdcH uq,H .KldêlrK wdh;kh ia:dmkh lrk ,È'

1975 fkdjeïn¾ udifha§ md,l iNdj úiska jD;a;Sh yeisÍu iy wdpdr O¾u ms<sn| ix.%yhla iïmdokh lrk ,§’ fuh 1993 § hdj;ald,Sk fldg we;’

nÿlrKh iy iud.ï kS;s fCIa;%hkays wod, kS;s jHjia:djkays§ we;=,;a lsÍu i|yd wdh;kh fkdfhla uQ,Huh iy fjk;a fhdackd bÈßm;a lsÍfuka rchg uy;a iyhla § we;’ miq.sh j¾I lsysmh ;=,§ fulS fhdackd rch by,ska ms<sf.k we;’

wod, cd;Hka;r wdh;k úiska iïmdokh lrk ,o .sKqïlrK m%ñ;Ska iy ú.Kk m%ñ; wjYH ixialrK iys;j wdh;kh úiska ksr;=reju iïu; lrf.k YS% ,xld .sKqïlrK m%ñ;s iy YS% ,xld

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ú.Kk m%ñ;s f,i m%ldYhg m;a lr we;'

1983 isg wdh;kh úiska jD;a;shg wtZ;ska we;=,;a jQ idudðlhskg iy;sl m;a m%odkh lsÍu i|yd jd¾Islj iy;slm;a m%odfkda;aijhla mj;ajkq ,nhs’

CA Sri Lanka wdh;kh my; i|yka wdh;k j, idudcsl;ajh orhs'

wdishd iy Ydka;slr .KldêldÍkaf.a ikaOdkh (CAPA)

.KldêldÍkaf.a cd;Hka;r iuQyh (IFAC)

ol=Kq wdishd .KldêldÍkaf.a iuQyh (SAFA)

jD;a;slhskaf.a ix.ï ixúOdkh (OPA)

wdishkq Ydka;slr l,dmSh m%ñ;s iïmdol lKavdhï (AOSSG)

wdh;kh my; i|yka wdh;k j,o ksfhdackh fõ’

mß.Kl iy f;dr;=re ;dlaIK md,l iNdj (CINTEC)

iud.ï kS;s WmfoaYl lñgqj’

iq/l=ïm;a iy úksuh fldñiu’

mYapd;a Wmdê l<uKdlrK wdh;kh (PIM)

cd;sl jHdmdr l<uKdlrK wdh;kh (NIBM)

Y%s ,xld .sKqïlrK yd ú.Kk m%ñ;s iólaIK uKav,h

YS% ,xld Wiia ;dlaIK wOHdmk wdh;kh'

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l<uKdlrKh

idudðlhska 16 fofkl=f.ka iukaú; md,l iNdjla u.ska wdh;kfha lghq;= md,kh lrkq ,efí’ wdh;kfha ish¨u idudðlhska úiska iNdm;s” Wm iNdm;s iy md,l iNdfõ idudðlhska ih fofkl= f;dard m;alr.kq ,efí’ fj<|“ wf,ú ixj¾Ok” iuQmldr iy mdßfNda.sl fiajd .re wud;Hjrhd úiska md,l iNdjg b;sß idudðlhska wgfokd m;alrkq ,nhs’ md,l iNdfõ ld,h jir folls’

idudðl;ajh

wdh;kfha idudðlfhda wdYs%; fyda wê idudðl;ajh orkafkda fj;s’

wdYs%; idudðlfhda

wjidk úNd.h” nyq úIh.; m%f;Hdal wOHhkhla iy md,l iNdj úiska kshu lrk ,o m%dfhda.sl mqyqKq wjYH;djhka iïmQ¾K l< wfhl=g wdh;kfha wdYs%; idudðl;ajhg we;=¨ùug b,a¨ï l< yelsh’ md,l iNdj úiska tfia we;=,;a lr.ekSfuka miqj tjeks mqoa.,fhl=g “jr,;a .KldêldÍ” hk kduh Ndú;d l< yels w;r Tyq$wehf.a kfï w.g ACA hk wl=re fhdod.; yelsh’

oekg wdY%s; idudðlfhda 3688 la isá;s’

wê idudðlfhda

wjYH wLKav jD;a;Sh wOHdmk ,l=Kq Wmhd .;a njg md,l iNdj iEySulg m;a lrñka ta wkqj wê idudðl úNd.h id¾:l f,i iïmQ¾K l< idudðlfhl=g wdh;kfha wê idudðlfhl= ùug b,a¨ï l< yelsh’ md,l iNdj úiska tfia we;=,;a lr .ekSfuka miq tjeks flfkl=g Tyqf.a$wehf.a kug miqj FCA hk wl=re fhdod.; yelsh’

oekg wêidudðlfhda 1601 la isá;s’

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mßpfha kshqla; .KldêldÍka

Business Level úNd.h iu;aùfuka miq jr,;a .KldêldÍ mßpfha ksr; iud.ul wju jYfhka wjqreÿ foll mqyqKqjla ,enQ wdh;kfha wdY%s; fyda wê idudðlfhl=g mßpfha ksr;ùu i|yd iy;slhla b,a,d isáh yels w;r tjka iy;slhla ksl=;a lsÍfuka miq .KldêldÍjrfhl= fyda ú.Kljrfhl= f,i mßpfha ksr; úh yelsh’

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YsIH ,shdmÈxÑh

,shdmÈxÑùu i|yd wjYH iqÿiqlï

,shdmÈxÑ YsIHfhl= f,i n|jd .ekSu i|yd my; oelafjk iqÿiqlï j,ska tlla ;sìh hq;=h’

YS% ,xldfõ úYaj úoaHd,hl Wmdêhla fyda wdh;kfha md,l iNdj wkqu; l< fjk;a úYaj úoaHd,hl Wmdêhla’

´kEu úIh Odrdjlska tlu j;dfõ w’fmd’i’ ^W’fm,& jsNd.fhka úIhka ;=klska idudkH idud¾: ,nd ;sîu’

YS% ,xld ld¾ñl úoHd,fha .KldêlrK Wiia cd;sl ämaf,daud$ .KldêlrKh ms<sn| ämaf,daudj fyda Wiia cd;sl jdKsc ämaf,daudj$ jdKsc ämaf,daud ms<sn| mdGud,djkays fojk jir úNd.h iu;aùu’

l<uKdlrK .KldêldÍ jr,;a wdh;kfha ^CIMA - UK& 1 fldgi fyda mokï wÈhr fyda 1 wÈhr fyda iy;sl uÜgu iu;aùu’

jr,;a iy;sl l< .KldêldÍ wdh;kfha ÂCCA - UK& 1 fldgi fyda mokï wÈhr fyda 1 uÜgu iu;aùu’

YS% ,xld rcfha .KldêldÍ fiajfha idudðl;ajh’

YS% ,xld rcfha ú.Kk fiajfha idudðl;ajh’

jr,;a f,alïjrekaf.a iy mßmd,lhskaf.a wdh;kfha wjidk úNd.h ÎCSA - UK.&’

uQ,H .KldêldÍ wdh;kfha wjidk úNd.h ÎFA - UK.&’

cd;Hka;r .KldêldÍ wdh;kfha wjidk úNd.h ÂIA -UK.&’

YS% ,xld .sKqïlrK Ys,amSh ix.ufha wjidk úNd.h (AAT- SL&’

tlai;a rdcOdksfha .sKqïlrK Ys,amSh wdh;kfha wjidk úNd.h (AAT - UK.&’

YS% ,xldfõ fyda tlai;a rdcOdksfha nexl= lrejkaf.a wdh;kfha

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wjidk úNd.h’

YS% ,xldfõ fY%aIaGdêlrKfha kS;s{fhl=ùu’

tlai;a rdcOdksfha jr,;a wf,úlrK wdh;kfha idudðl;ajh’

YS% chj¾Okmqr úYaj úoHd,fha úoHdfõ§ ^.KldêlrK& úfYaI Wmdêh’

YS% ,xld iy;sl ,;a .KldêldÍ wdh;kfha wjidk úNd.h’

md,l iNdj úiska wkqu; lrkq ,nk fjk;a iqÿiqlula

CA Sri Lanka

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,shdmÈxÑ lsÍfï mámdáh

wdh;kfha YsIHfhl= f,i ,shdmÈxÑùug iqÿiqlï we;s b,a¨ï lrejka my; i|yka ,shlshú,s ,shdmÈxÑ ;emEf,ka ,shdmÈxÑ wxYh fj; bÈßm;a l< hq;=h’

ksis mßÈ iïmQ¾K l< ,shdmÈxÑ lsÍfï b,a¨ï m;%h

,shdmÈxÑ lsÍfï b,a ï m;%hla fuu YsIH w;afmdf;ys we;=,;a lr we;' wjYH f;dr;=re wvx.= YsIH w;afmd;la wdh;kfha m%Odk ld¾hd,fhka fyda wdh;kfha YdLd ld¾Hd, j,ska re'200$- la f.jd ,nd.; yel'

Wmamekak iy;slfha iy;sl lrk ,o Pdhd msgm;la'

,shdmÈxÑ ùu i|yd wOHdmk iy;slj, iy;sl l< Pdhd msgm;a'

kshñ; .dia;=j f.jd we;s njg idlaIs jYfhka nexl=jg uqo,a f.jQ m;s%ldfõ wdh;kfha msgm;'

uE;l§ ,nd.;a úfoaY .uka n,m;% m%udKfha j¾K PdhdrEm folla ^tla PdhdrEmhla ,shdmÈxÑ whÿïmf;a wod, fldgqfõ we,úh hq;= w;r wfkla PdhdrEmfha miq msfÜ whÿïm;a wxlh (Application No. ) meyeÈ,sj i|yka l< hq;=h'

b,a¨ïlreg ,shdmÈxÑ ùug iqÿiqlï we;akï" wdh;kh úiska Tyq$ weh YsIHfhl=$ YsIHdjl f,i ,shdmÈxÑ lsÍfuka miq" ;udg ysñ CA Sri Lanka ye¥Zkqïm;a wxlh i|yka ,smshla Tyqg$wehg ksl=;a lrkq we;'

,shdmosxÑ úu i|yd b,a¨ï m;a j¾Ifha ljr Èkl jqjo bÈßm;a l< yelsh'

CA Sri Lanka

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CA Sri Lanka f;dr;=re uOHia:dkh

wmf.a YsIhskayg jvd;a fydo fiajdjla ie,iSu msKsi wdh;kh úiska ud;r" uykqjr" l=reKE.," r;akmqr" hdmkh" wkqrdOmqr iy l,auqfka hk k.rj, f;dr;=re uOHia:dk msysgqjd we;' fuu uOia:dk j,ska my; fiajdjka bgq lrkq ,efí'

jr,;a .KldêlrKh jD;a;shla jYfhka yeoEÍug Wkkaÿjk isiqkayg ksis Wmfoia iemhSu'

YsIHfhl= jYfhka ,shdmoxÑ úug iqÿiqlï" úNd.j,ska ksoyia lsßï" mqyqKqúï iy wksl=;a m%ldYk fnodyeÍu'

YsIH w;afmd; iy wdh;kfha wksl=;a m%ldYk fnodyeÍu

wdh;kh u.skaa mj;ajkq ,nk ish¨u úNd. i|yd wod, whÿï m;% fnodyeÍu iy úNd. ms<sn| f;dr;=re iemhSu'

wdh;kfha l=i,;d YSIH;aj l%uh iy wksl=;a YsIH;aj l%u ms<sn|j f;dr;=re iemhSu'

iïmQ¾K lrk ,o ,shdmÈxÑ whÿïm;a" ksoyia lsÍfï whÿïm;a iy úNd. whÿïm;a ndr .ekSu'

YS% ,xld jr,;a .Kldêldß wdh;kfha YsIHhskag WmfoaYkh iemhSu'

wdh;kh u.ska flfrk wksl=;a fiajdjka'

uOHu m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh”

wxl 42$1$2” ta’ ta’ O¾ufiak udj;”

uyhshdj” uykqjr’

ÿr ( 0812222933 - Bfï,a - [email protected]

jhU m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh”

wxl 15$6” lkHdrdu mdr” l=reKE.,’

ÿr ( 037 2221708 - Bfï,a - [email protected]

CA Sri Lanka

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W;=re ueo m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh

wxl 561$39” mS%uka udj;”

wkqrdOmqrh’


ol=Kq m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh

wxl 268” id.r f.dvke.s,a,”

wk.dßl O¾umd, udj;” ud;r’


W;=re m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh”

hdmkh Wmdê wfmalaIl uOHia:dkh”

464” frday,a mdr” hdmkh’


inr.uqj m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh

inr.uqj jdKsc iy l¾udka; uKav, f.dvke.s,a,”

8$1” nKavdrkdhl udj;” r;akmqr’


kef.kysr m<d;a “oekqï uOHia:dkh”YS% ,xld jr,;a .KldêldÍ wdh;kh

wxl 26

wïudka fldú,a mdr - l,auqfKa’

ÿr ( 067-2226038 - Bfï,a - [email protected]

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Y%S ,xld jr,;a .Kldêldß wdh;kfha jD;a;Sh wOHdmk wdh;k

Registered Professional Education Providerss

College Name Levels

Institute For Accounting StudiesNo.550, Havelock Road, Colombo 6Contact Number: +94 718 212 522

All three Levels

Jayasekera Management Centre (Pvt) Ltd65/2A, Chittampalam Gardiner MW, Colombo 02.Contact Number: +94 11 5377912-6 /+94 71 4884613

All three levels

Inspiro Business School# 179/C, Dutugamunu MW, Kohuwala, Nugegoda.Contact Number: +94 773505503

All three levels

Knowledge Base Business Studies (Pvt) Ltd# 281, R A De Mel Mawatha, Colombo 03.Contact Number: +94 - 11 2717902 /+94 77 7554557 /+94 77 3157465

All three levels

GA Academy# 291, D S Senanayake Veediya, KandyContact Number: +94 -712206713/+94 771020580

All three levels

Academy of Management Education# 32, St. Mary's Road, Mount Lavinia.Contact Number: +94115555460/+94773046262

Executive &

Business LevelsIBA CampusNo.14, Asgiriya Road, KandyContact Number: +94 773446484

Executive &

Business LevelsInstitute of Business ManagementNo.01, 2nd Lane, Power House Road, JaffnaContact Number: +94 777836653, +94 212224111

Executive &

Business LevelsNational Institute of Co-operative DevelopmentPolgolla, KandyContact Number: +94 813808505

Executive &

Business Levels

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College Name Levels

Sipwin Institute51/1, Kandy Road, KurunegalaContact Number: +94 714463888

Executive &

Business Levels

Harvard Business School# 12, Thameraikerny Road, Arasady, Batticaloa.Contact Number: +94 776 435 333

Executive Level

Hairu Institute of Teachnology16, Dharmashoka Mawatha, KandyContact Number: +94 774708286/+94 774700251

Executive Level

IPM Institute of Professional Management106, Colombo Road, Peradeniya.Contact Number: +94 776004571

Executive Level

Institute of Vision Launch489/14, Trinco Road, BatticaloaContact Number: +94718248024

Executive Level

Institute of Professional Creation (Pvt) LimitedIPC Building, No. 309, Galle Road, Kalutara SouthContact Number: +94 34 2229051/77 7701201/770 120934

Executive Level

Institute of Professional Studies"Kokila", Hindikiula, Monaragala.Contact Number: +94772933863

Executive Level

Jaffna College Undergraduate Department464, Hospital Road, JaffnaContact Number: +94 212229149/+94 212223382

Executive Level

Kalmunai Business School154/2, Sweet Majid Road, Akkaraipattu 2Contact Number: +94772933863

Executive Level

MBS Education Institute(Minka Business School)1490 1/A, Hokandara Road, PannipitiyaContact Number: +94 - 777-309778

Executive Level

MAC Professional Education Centre638/1/1, Galle Road, Rawathawatta, MoratuwaContact Number: +94 773278280/+94771024979

Executive Level

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College Name Levels

Oxford CollegeNo.03, Bar Road, BatticaloaContact Number: +94652224214/+94777220515

Executive Level

Phenix academyNo 526/1A, Main Street, MataleContact Number: +94716597867

Executive Level

The First Kandiyan International (Pvt) LtdNo 200/14, Fedric R De Silva Lane, Peradeniya Road, Kandy.Contact Number: +94812205090/+94718184811

Executive Level

White Lotus Campus# 154, A1 Navalar Road, Jaffna. Contact Number: +94 217223773/+94772335877

Executive Levels

Y%S ,xld jr,;a .Kldêldß wdh;kfha ,shdmosxÑ (Register) iy wkqu; (Ac-credited) jD;a;Sh wOHdmk wdh;k ms<sn| kj;u f;dr;=re oek.ekSug Y%S ,xld jr,;A .KldêlrK wdh;kfhA fjÄ wvúhg msúfikak'

www.casrilanka.com -------> Student -------> Education -------> Registered Professional Education Providers

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YsIHhskag jeo.;a Wmfoia

wdh;kh iuÕ isÿ flfrk ,sms .Kqfokq j,§ YsIH YsIHdjka CA Sri Lanka yeÿkqïm;a wxlhZZ ioyka hq;=h'

wdh;kh úiska iEu j¾Ihlu Tlaf;daïn¾ udifha§ ish¨u ,shdmÈxÑ YsIHhska fj; YsIHodhl uqo,a f.ùï w¿;a lsßfï whÿïm; yd uqo,a f.úfï jjqpr m; ;emEf,ka tjkq ,efí' foieïn¾ udifha wjidk jevlrk Èk fyda Bg fmr ish¨ ,shdmÈxÑ YsIHhska úiska iajlSh ,shdmÈxÑh w¿;a l< hq;=h' m%udo ú flfrk w¿;a lsÍï fjkqfjka m%udo .dia;=jla whlrkq ,efí'

,smskh fjkia jQ úg ,shdmÈxÑ YsIH$YsIHdjka úiska tA nj ,shdmÈxÑ wxYh fj; wm%udoj ±kaúh hq;=h'

wdh;kh úiska lsisu fya;=jla u; YsIH ,shdmÈxÑ .dia;= wdmiq f.ùug fyda udre lsÍug wjir fokq fkd,efí'

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YsIH;aj fhdackd l%uh

t,a'tA'ùrisxy wkqiaurK YsIH;aj

wd¾Ól wmyiq;d we;s YsIHhkag ;u wOHdmk lghq;= ksu lr.ekSu i|yd YsIH;aj m%odkh lrkq we;'

whÿïlsÍfï mámdáh

wdh;kh úiska mqj;am;a ±kaùï u.ska whÿïm;a leojkq ,efí'

wju jYfhka A idud¾: 3 la iys;j w'fmd'i' Wiia fm< iu;a YsIHhska fï i|yd iqÿiq fõ'

whÿïlref.a wdodhï ;;a;ajh ksYaph lsÍu msKsi Tjqkaf.a tAldnoaO mjq,a wdodhuZZ wod<j ;u m%foaYfha .%du ks,OdÍ úiska iy;sl l, iy;slhla b,a¨ïm; iuÕ bÈßm;a l, hq;=h'

Business Level YsIH;aj

Business Level mqyqKqùïj, fhfok YsIHhska Èßu;a lsßu fuu fhdackd l%ufha wruqKhs'

whÿï lsÍfï l%uh

Y%S ,xld jr,;a .Kldêldß wdh;kh u.ska mqj;am;a yryd Wla; iqÿlï ,;a YsIHhkaf.ka whÿïm;a le|jkq ,efí'

CA Sri Lanka

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Wla; YsIH;aj fhdackd l%uj, fldkafoais yd m%;s,dN

m%;s,dN(

Y%S ,xld jr,;a .Kldêldß wdh;kfha wksjd¾H .dia;= j,ska ksoyia lsßu tkï ,shdmÈxÑ .dia;=" iaj wOHhk mdGud,d .dia;=" wksjd¾H f;dr;=re yd ;dlaIK yd jHdmdßl bx.s%is mdGud,d .dia;=" mqyqKq lsÍfï jd¾;d fmd;a" mqyqKq lsÍfï .súiqï .dia;= úNd. .dia;= ^iEu úNd.hl§u tla m%h;akhla muKs& wdÈ jYfhks'

YsIH;aj ld,iSudj ;=,§ re'3000$- l §ukdjla f.jkq we;'

Wla; fhdackd l%uhg wod, ks;sÍ;s yd fldkafoais ms<sn| jeäÿr úia;r wdh;kfha YsIH fiajd wxYfhka fyda CA YS% ,xld fjí msgqfõ YsIH wxYfhka ,nd.; yel'

YsIH;aj ld,iSudj

jd¾Islj w¨;a lsÍfï mokula u; uQ,slj j¾I folla i|yd YsIH;aj msßkukq we;' YsIHhska CA YS% ,xld wdh;kfha úNd. j,ska tu ,nd ÿka jir ;=,§ iu;ajqfjd;a Tyqg$ wehg tu YsIH;ajh È.gu ,ndfokq we;'

CA YS% ,xld wdh;kfha úNd. j,ska iu;a ùu

jir foll ld,h ;=,§ wod, uÜgfï úNd.hl§ j¾Ihla ;=, tla m%h;akhlg muKla bvfokq ,efí'

YsIH;aj,dNSka /lshdj, ksr; fkdúh hq;= kuqÿ Tjqkag mq¾Kld,Sk wOHhk yd mqyqKqùfï ls%hdj,sfha ksr; úh yels fõ'

lemlre odhl YsIH;aj l%uh

fuu l%uh CA YS% ,xld wdh;kfha idudðlhskaf.a wruqo,a odhl;jfhka fuu iqúfYaIS YsIHdOdr l%uh i|yd YsIHhska f;dard.kq ,nkafka t,a' ta' ùrisxy wkqiaurK YsIH;ajh i|yd ,efnk whÿïm;a j,sks'

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2015 i|yd úIh ud,d wdlD;sh

Y%S ,xld jr,;a .Kldêldß wdh;kh wo mj;sk /lshd fj<|fmd,g iß,k jD;a;slhska ìyslsÍfï wruqK fmr±ß lr f.k 2015 j¾Ifha isg n,meje;afjk mßÈ kj úIh ks¾foaYhla y÷kajd § we;'

fuys§ ;dlaIK úIh ±kqug wu;rj jD;a;slfhl=g wjYH l=i,;djka" wka;¾ mqoa., iïnkaO;d ms<sn| yelshdjka kj úIh ks¾foaYh ;=, wka;¾.; ù we;' tfukau fj<|fmd, iy jHdmdßl kshuqjka wfmaCId lrk ish¨ l=i,;djhka ie,ls,a,g f.k isiqkag wkd.; jD;a;Sh ch.%yK ,nd.ekSug yelsjk mßÈ fuu úIh ks¾foaYh iïmdokh lr we;'

isiqkag foaYSh iy úfoaYSh jYfhka n,mdk ;r.ldß;ajhg iy wNsfhda.j,g uqyqK §ug wjYH ish¿u l=i,;d j,ska fuu úIh ks¾foaYh iukaú;j we;'

Executive Level u.ska .KldêlrK uQ,O¾u imhkq ,nk w;r Certified Business Accountant jrfhl= ìyslÍug wjYH jD;a;suh w.hhka l=i,;d j,ska Tjqka ikakoaO lrkq ,nhs'

Business Level u.ska ;dlaIKsl yelshd f.dvkxjkq ,nk w;r Certified Senior Business Accountant jrfhl=g wjYH wka;¾ mqoa., in|;d" ikaksfõok l=i,;d yd .eg¨ ksrdlrKh lsÍfï l=i,;d wdÈh j¾Okh lrkq ,nhs'

Wmßu ;,fha mj;akd Corporate Level u.ska b,lal lrkqfha wjYH ±kqu l=i,;d yd fm!reIhlska fyì jHdmdßl kdhlfhl= njg m;aúh yels jr,;a .Kldêldßjrsfhl= (Chartered Accountant) ìyslsÍuhs' fuu ish¨ wÈhr yryd wdpdr O¾u mokula u; mssysáfï jeo.;alu ms<sn|j ish¨ YsIHhskag W.kajd mÍlaId lrkq ,nhs'

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Pillars, Levels and Employability

CA Sri Lanka

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2015 úIh ud,djg wod, ks;sÍ;s

Executive yd Business Level

ishˆ úIhhka tla jru fyda tla úIh ne.ska Executive Level úNd.h ioZyd YsIHhkag fmkS isáh yel' Executive Level yS wOHhk myiqj ioZyd my; ioZyka úIh ixfhdackhka ks¾foaY lrkq ,efí'

Executive Level I

KE1: Financial Accounting & Reporting Fun KE3 PART A: Fundamentals of Taxation KE5: Commercial Insight for Management

Executive Level II

KE2: Management Accounting Information KE3 PART B: Fundamentals of Law KE4: Processes, Assurance & Ethics Executive Level II ioZyd msúiSug fmr Executive Level I úNd. $ úIhhka iïmQ¾K lsÍug YsIHhska osß .kajkq ,efí'

Business Level i|yd msúiSug fmr Executive Level úNd. iïmQ¾K lsÍug YsIHhska Èß.kajkq ,efí' flfia fj;;a" Executive Level iïmQ¾Kfhka ksu fkdlr jqjo my; ioZyka wjYH;d iïmQ¾K lsÍug hg;aj Business Level úIhka j,g msúiSug o wjir fokq ,efí'

ta ioZyd Tjqka

- wod, Pillars j, Executive Level ys wod, úIh iïmQ¾K l< hq;=h'

- Executive Level ys SE1 : Communication & People Skills iy SE2: Executive Information Technology & Systems iïmQ¾K l< hq;=h'

^igyk ( Business Level yS KB 3 :- Business Taxation and Law whÿï lsÍu ioZyd YsIHhska SE I iy SE II iu.Z KE3 PART A: Fundamen-tals of Taxation iy KE3 PART B: Fundamentals of Law iïmQ¾K l< hq;=h'

Business Level ys úNd. i|yd YsIHhskag ish¨ úIhhka tla jru fyda leu;s úIhka ixLHdjlg fmkSisàug wjir fokq ,efí' flfia

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fj;;a Executive Level ys úIhhka 5 la iïmQ¾K lsÍug hg;aj Busi-ness Level úIhhka 5 i|yd tljr fmkS isàug bv ,efnkq we;'

Executive Level yd Business Level ishˆ úIhhka i|yd idud¾: ,l=Kq 50] jk w;r wfmalaIlhd úiska 50] la fyda Bg jvd ,l=Kq .kakd l=uk fyda m%Yak m;%hlg idud¾:hla ysñ fõ'

Executive Level yd Business Level j, ish¨ úIhhka id¾:l f,i ksu l, miqj Corporate Level úNd. i|yd fmkS isàug YsIHhskag wjir fokq ,efí'

Corporate Level

Corporate Level (KC 1 - KC 4 olajd úIhhka&

Corporate Level ys§ ish¿ úIhka tlajru fyda m%Yak m;%fhka m%Yak m;%hg jYfhka KC 1 - KC 4 fudähq, i|yd fmkS isàug YsIHhskayg wjia:dj fokq ,efí'

KC 1 - KC 4 olajd Corporate Level yS úNd. j,§ idud¾: ,l=Kq 50] jk w;r 50] jvd ,nd.;a ´kEu m%Yak m;%hla fjkqfjka idud¾:hla msßkukq ,nhs'

Corporate Level yS KC 1 - KC 4 olajd fudähq, id¾:l f,i ksul, miqj Corporate Level yS KC 5 úIhh i|yd whÿï lsÍug bv yßkq ,efí' iuld,Sk isoaëka ms<sn| mejreula yd mQ¾j iqodkula rys;j l,hq;= isoaê wOHhkhlao Bg wka;¾.; fõ'

1 fldgi ^,l=Kq 20&

kshñ; Èkg fmr mej/u id¾:l f,i ksufldg uqˆ ,l=Kq ixLHdfjka 50] la fyda Bg jvd ,nd.kakd YsIHhskag fmr iqÿiqlula rys;j l,hq;= wjika isoaê wOHhkhg fmkS isàfug bv fokq ,efí'

2 fldgi ^,l=Kq 80&

Pre seen Case Study ( KC 5 fudähq,h id¾:l f,i ksulsÍu i|yd fmr iqodkula rys; isoaê wOHhkg fjka fldg we;s uqˆ ixLHdfjka 50] la fyda Bg jvd m%udKhla YsIHhska úiska ,nd.; hq;=h'

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Course Modules of the knowledge Pillar

The core pillar of the CA qualification is the Knowledge Pillar. It comprises the follow-ing five sub pillars that focus on the following subject areas:

Sub pillar 1: Financial Accounting and Reporting (FA&R)

Sub pillar 2: Management Accounting and Finance (MA&F)

Sub pillar 3: Taxation and Law (T&L)

Sub pillar 4: Assurance and Ethics (A&E)

Sub pillar 5: Management and Contemporary Issues (M&C)

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Financial Accounting And Reporting Sub PillarThe FA&R sub pillar is the most important core competency of a CA. Table 1 below depicts the gradual progression of a student on this competency across the three levels.

Table 1 : Course Modules for Knowledge Sub Pillar 1 - FA & R

At the Executive Level a student is required to gain a thorough understanding of the prin-ciples in accounting and how these relate to a single entity. This includes the legal frame-work for accounting, the types of records to be maintained and the impact of information technology on these processes.

KE 1 Financial Accounting & Reporting Fundamen-tals

Main Syllabus Areas Weighting (%)

1. Business Environment & Account-ing Framework 20

2. Accounting Records 30

3. Financial Reporting for Different Types of Entities 30

4. Accounting Standards in Finan-cial Reporting 20

At the Business Level a student is expected to apply the concepts in accounting to differ-ent types of organisations and have a sound knowledge of how the financial reporting standards impact the preparation and pre-sentation of financial statements. The abil-ity to analyse financial information and draw inferences relating to performance is also ex-pected at this level.

KB 1 Business Financial Reporting


1. Conceptual & Regulatory Frame-work for Financial Statements 15

2. Sri Lanka Accounting Standards (SLFRS/LKAS/IFRIC/SIC) 50

3. Preparation of Financial State-ments 25

4. Financial Statement Analysis & Non-financial Reporting 10

At the Corporate Level a student should have achieved comprehensive knowledge on ac-counting and financial reporting, and built on the analytical skills acquired at the Business Level. One should also have developed advi-sory capacity on financial reporting, impact of accounting standards, various accounting options and their implications to manage-ment. One should be able to critically anal-yse different types of reports produced by an organisation in communicating its results to the stakeholders and deal with ethical issues arising from financial reporting. The ability to integrate with other functions of the business is a rounding off skill that is also expected at this level.

KC 1 Corporate Financial Reporting


1. Interpretation & Application of Sri Lanka Accounting Standards

(SLFRS/LKAS/IFRIC/SIC)35

2. Preparation & Presentation of Consolidated Financial State-ments

30

3. Analysis, Interpretations & Com-munication of Financial Results 25

4. Corporate Governance & Recent Developments in Financial Reporting

5

5. Ethical Issues in Financial Report-ing and the Regulatory Frame-work

5

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Management Accounting And Finance Sub PillarThe MA&F sub pillar complements the FA&R sub pillar, and provides the required core competencies expected of a CA as depicted in Table 2 below:

Table 2: Course Modules for Knowledge Sub Pillar 2 – MA&F

The Executive Level course module KE2 aims to provide afirm understanding of funda-mentals of cost and management accounting and a blended learning by coupling business mathematics relevant to the subject. Accord-ingly, KE2 covers a number of mathematical fundamentals and their application to cost and management accounting.

KE 2 Management Accounting Information


1. Fundamental Aspects of Cost Ac-counting 25

2. Quantitative Aspects in Account-ing 20

3. Cost Accounting Systems 10

4. Financial Mathematics for Business and Project Appraisal Fundamentals

10

5. Standard Costing & Variance Analysis 10

6. Mathematics for Business Func-tions 10

7. Budgeting & Forecasting 15

The Business Level course module KB2 builds on the same combination discussed under KE2 above by having relevant business math-ematical angles covered in conjunction with the relevant management accounting topics, with emphasis on interpretation of results, as well as topics such as ResponsibilityCentre Accounting, Transfer Pricing and Work-ing Capital Management.

KB 2 Business Management Accounting


1. Costing Systems for Decision-Making 15

2. Planning & Controlling 25

3. Decision Making under Uncer-tainty 35

4. Responsibility Centre Accounting 10

5. Working Capital Management 15

The Corporate Level course module KC2 in-cludes aspects such as setting financial objec-tives for the organisation, financing, invest-ments and dividends. Fundamentals of risk management is also covered to ensure future CAs will be equipped to consultthe right parties in an informed manner in complicated risk management scenarios.

KC 2 Corporate Finance and Risk Management


1. Corporate Finance Objectives and Measurement 10

2. Corporate Financing Strategies 30

3. Dividend Policy & Capital Gains 5

4. Corporate Investment Appraisal 20

5. Corporate Growth Strategy 20

5. Corporate Risk Identification & Management 15

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Taxation And Law Sub PillarCAs are required to be equipped with a sound knowledge in statutory and practical aspects of taxation law and an understanding of other legal aspects and regulatory issues applicable to the business environment. The content of this pillar, which is a combination of taxation, commercial law and corporate law, has been developed based on the needs of the Executive, Business and Corporate Levels as depicted in Table 3 below:

Table 3:Course Modules for Knowledge Sub Pillar 3 – T&LAt the Executive Level knowledge on the subject is developed in two stages, viz. Com-mercial Law (under legal fundamentals) and Corporate Law, thus aiming to achieve an overall understanding of the legal environ-ment required for planning and operational decisions, and recognising the need for expert legal advice in complex situations. As a core competency, a knowledge of taxation is devel-oped in a progressive manner to ensure a spe-cialisation in the subject. The work performed at this Level is limited to basic computations of taxes, payments and filing returns under supervision. Exposure is also given on the computation of profits of a sole proprietor or partnership business and other taxes in a non-complex scenario.

KE 3 Fundamentals of Taxation & Law


PART A: Fundamentals of Taxation1. Introduction to Taxation 5

2. Income Tax Liability of a Resi-dent Individual 20

3. Introduction to Company Taxa-tion 15

4. Basic Tax Administration & Pay-ment of Tax 5

5. Taxes Payable by a Business 5

PART B: Fundamentals of Law1. Introduction to the Laws &

Regulatory Framework of Sri Lanka

5

2. Law of Contracts (Basics) 15

3. Sale of Goods (Basics) 8

4. Negotiable Instruments (Basics) 5

5. Law of Agency & Partnership (Basics) 8

6. Labour Law 5

7. Offences Related to the Busi-ness Environment and New Regulations

4

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At the Business Level a Financial Accountant has to perform accounting and operational activities and ensure compliance with other responsibilities independently in various un-dertakings. The syllabus content is aligned to provide a thorough understanding in com-pany taxation, and other taxes applicable to various types of business.

The syllabus for Corporate Law has been aligned to gain knowledge on affairs relating to companies, from incorporation to winding up, including statutory provisions relating to capital, meetings and resolutions, directors, auditors, secretaries and procedures to be ad-hered to by a company in the modern context. The syllabus content covers the role of regula-tory authorities and dispute resolution as well.

KB 3 Business Taxation and Law

Main Syllabus Areas Weightings (%)

A. Business Taxation1. Income Tax Liability of a Resi-

dent Company24

2. Tax on Distribution and Deemed Distribution 4

3. Partnerships and Other Persons 8

4. Returns and Accounts of a Busi-ness 4

5. Taxes Applicable to a Business 10

B. Organisational Law1. Features of a Company and

Organisational Personality5

2. Incorporation of a Company 10

3. Equity and Debt Capital 10

4. Directors, Company Secretary, Auditors 5

5. Meetings, Resolutions and Com-pany Records 5

6. Winding up 5

7. Securities Regime in Sri Lanka 5

8. Alternate Dispute Resolution 5

At the Corporate Level new areas of study such as international taxation, tax planning and advisory as well as contemporary tax is-sues along with recent changes in legislation, accountingstandards affecting subject areas and ethics further enhance and amalgamate the knowl-edge obtained through preceding modules of the pillar. Upon completion of this module,students should be able to compile effective and legitimate tax plans, propose alternative courses of action for minimising tax expenses and mitigating risks, and the preparation ofcomprehensive tax computations. It will also enable effective communication with man-agement, clients and tax authorities, and the application of knowledge on statutory provi-sions and case law in practical situations.

KC 3 Corporate Taxation

Main Syllabus Areas Weightings (%)

1. Corporate and Personal Income Tax 25

2. Taxation of Non-residents and International Taxation 15

3. Statutory Provisions and Case Law 20

4. Management of Value Added Tax (VAT) 15

5. Tax Planning and Advising 15

6. Contemporary Issues in Taxation 10

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Assurance And Ethics Sub PillarAs depicted in Table 4 below, the A&E sub pillar is designed with the broad objectives of explaining the assurance process both from internal and external audit perspective and providing a firm grounding on ethics, starting from rules, identifying ethical issues and their implications to appropriate corporate behaviour.

Increasing weightages assigned to the learning of ethics across the three levels signify the importance of ensuring the highest ethical standards in the application of knowledge, given the very nature of the profession.

Table 4: Course Modules for Knowledge Sub Pillar 4 – A&E

At the Executive Level the focus is on business processes and the nature of internal controls surrounding them, and the concept of assur-ance. Principles of values and ethics are alsodiscussed broadly at this level.

KE 4 Processes, Assurance & Ethics


1. Introduction to Governance, Risks & Compliance 20

2. Business Processes 40

3. Evaluating the Effectiveness of Control in Business Operations 10

4. Ethics & Values 10

5. Assurance Service 20

At the Business Level knowledge on docu-menting and evaluating an organisation's internal control system is further looked at. The concept of assurance introduced at the first level is also explored in detail with a deep emphasis on auditing. A discussion on ethical issues is done in a broader manner incorporat-ing regulatory aspects as well.

KB 4 Business Assurance, Ethics & Audit


1. Ethics & Regulatory Environment 15

2. Governance, Risk & Compliance 20

3. Audit Planning & Risk Assessment 20

4. Gathering Audit Evidence 35

5. Audit Reportingt 10

At the Corporate Level the student's under-standing of critical aspects of managing an assurance engagement is expected. This in-cludes acceptance, planning, managing, con-cluding and reporting with appropriate level of application knowledge on enterprise risk management.

KC 4 Corporate Governance, Assurance & Ethics


1. Governance & Ethics 25

2. Enterprise Risk Management & Internal Audit 25

3. Audit Planning 15

4. Evaluating Audit Evidence & Reporting 15

5. Structuring & Managing Profes-sional Services 20

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Management And Contemporary Issues Sub PillarIn today’s complex business environment, there is an increasing demand on CAs to play a more integrated role in business locally as well as internationally. A recent discussion paper issued by the International Federation of Accountants (IFAC) on ‘A Global Debate on Preparing Accountants for Finance Leadership’ identifies four different types of roles played by a professional accountant working in business.

The roles are:

(i) As Value Creator (developing strategies for value creation)

(ii) Enabler of Value (supporting decision making and facilitating the understanding of business performance)

(iii) Preserver of Value (asset/liability management, risk management, implementing effective internal control systems etc.) and

(iv) Reporter of Value (relevant and useful internal and external reporting).

In this context, the M&C sub pillar aims to make students recognise where value is created in an organisation, external factors influencing the value creation process and ultimately, how to become a value proposition to the organisation, as depicted in Table 5 below:

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Table 5: Course Modules for Knowledge Sub Pillar 5 – M&C

At the Executive Level the focus is on seeing a business and its decision making process from intrinsic and extrinsic view points. Accord-ingly, a detailed discussion on different organ-isational functions is undertaken as a precur-sor for a value analysis at the next level, and business economics is also pooled in to build a firm theoretical reasoning in creating value to the organisation eventually. This combination is also expected to help students to under-stand and appraise the interrelationship and application of economic knowledge in forging business decisions.

KE 5 Commercial Insight for Management


1. Introduction to Business 5

2. Introduction to Management an-Business Economics 10

3. Micro Environment of Business 30

4. Macro Environment of Business 20

5. Functions of Management 10

5 Functional Areas of Business 25

At the Business Level the content is styled around the value chain, so that students un-derstand each activity and how they combine to create margins for the organisation. The fo-cus at this level is on understanding the inter-play of different functions of the organisation and where accounting professionals can con-tribute to value addition. This module climaxes with a detailed discussion of business strategy development, drawing heavily from prior dis-cussions of value chain analysis.

KB 5 Business Value Creation


1. Introduction to Business Value Creation 8

2. Role of Supply Chain in Value Creation (Supply Chain Manage-ment)

12

3. Value creation through Opera-tions 12

4. Value Creation through Market-ing 20

5. Human Resource Aspects of Value Creation 20

6. Value Creation through Technol-ogy & Innovationn 12

7. Strategy for Value Creation 16

At the Corporate Level the focus embodies the desired profile of a CA to be ‘Partnering Businesses through Financial Leadership’. The module draws on brought forward knowledge from the other four Knowledge sub pillars and covers a detailed study on corporate strategis-ing and contemporary issues.

KC 5 Corporate Strategy & Contemporary Issues


1. Corporate Finance and Risk Managements 20

2. Tax and Regulatory Environment 10

3. Corporate Governance, Ethics and Control Environment 5

4. Business and Functional Strategy 15

5. Corporate Strategy 30

6. Contemporary Issues 20

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Communication And People Skills Sub PillarBusinesses are increasingly willing to pay a premium for exceptional individuals. In a demanding & fast moving profession finance professionals well-equipped with a wide array of soft skills will gain this competitive advantage to be successful in their career both locally & internationally. The Communication & People Skills (C&PS) Sub Pillar has been developed with an objective to develop their communication skills thus gaining career prospects.

Compulsory RequirementsIt is compulsory to complete;

• Communication&PeopleSkillsatExecutiveLevel(SE1)successfullybeforeapplyingfor any of the subjects of the Knowledge Pillar at Business Level

• Communication&PeopleSkillsatBusinessLevel(SB1)successfullybeforeapplyingfor Corporate Strategy & Contemporary Issues at Corporate Level (KC5)

• Communication&PeopleSkillsatCorporateLevel(SC1)successfullybeforeapplyingfor Corporate Strategy & Contemporary Issues at Corporate Level (KC5)

The three course modules under the C&PS sub pillar are detailed ias follows.

At the Executive Level the objective is on de-veloping the reading, writing, listening and speaking abilities of students, and making them fluent in business language. This will help the students to enhance their Business communication skills while gaining academic success. Consequently the course plans havebeen designed for both academic and profes-sional purposes under English for Specific Pur-poses (ESP) focusing on all 4 skills. The empha-sis on language skills for academic purposesentails the development of thinking skills as well as promoting autonomous learning.

Communication & People Skills at Executive Level (SE1)


1. Reading for Acadamic/ Profession-al Purposes 30

2. Writing for Academic/Professional Purposes 30

3. Listening for Academic/Profes-sional Purposes 20

4. Speaking for Academic/Profes-sional Purposes

20

At the Business level the focus is on the de-velopment of reading, writing, listening and speaking abilities at an advanced Level en-compassing both academic and professional skills. This includes the ability to grasp com-plex texts and situations, development of complex documents, actively listen and speak assertively, and interact confidently in a busi-ness environment.

Communication & People Skills at Business Level (SB1)


1. Reading for Academic/ Profes-sional Purposes 25

2. Writing for Academic/ Profes-sional Purposes 25

3. Listening for Academic/ Profes-sional Purposes 25

4. Speaking for Academic/ Profes-sional Purposes 25

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At the Corporate Level, the syllabus has been mainly developed focusing on relevant soft skills which will be vital for the profession-als for their sustainable career development. Public speaking skills, personal branding & business etiquette and negotiation & conflict resolution skills have been given more thrust at this level with the objective of grooming the aspiring professionals with the necessary skills that will add more value to their profession.

Communication & People Skills at Corporate Level (SC1)


1. Public Speaking Skills 45

2. Negotiation & Conflict Resolu-tion Skills 30

3. Personal Branding & Business Etiquette 25

Information Technology & Systems (IT&S) Sub Pillar

SE2 – Executive Information Technology & Systems

SE2 – Executive Information Technology & Systems is a compulsory module for all students at Executive Level to complete before they proceed to Business Level. All students at this level are advised to complete SE2 module along with the Executive level knowledge modules.

All students should successfully complete the SE2 module before obtaining the Certified Business Accountant (CBA).

Course Duration & Examination

This is an online course and students will be able to follow the course for the period of 2 months after getting the access.

On completion of 80% of course content student will be eligible to request examination (before exceed 2 months) via email or over the phone.

Registration

Students can download or collect the application forms at the Institute of Chartered Accountants of Sri Lanka in Colombo or at any of its CA Information Centres island-wide.

Students should forward their application forms to IT Training Division of CA Sri Lanka, along with the cash deposit slip.

SB2 – Business Information Technology & Systems

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SB2 – Business Information Technology & Systems is a compulsory module for all students at Business Level to complete before they proceed to Corporate Level. All students at this level are advised to complete SB2 module along with the Business level knowledge modules.

All students should successfully complete the SB2 Module before obtaining the Certified Senior Business Accountant (CSBA).

Eligibility

Students must have completed HOE Intermediate / CAB II - IT course under old syllabus or SE2 – Executive Information Technology & Systems under new syllabus.


Students have the flexibility to select a particular session based on their convenience.

Weekdays morning ( 8 Days ) - 9.00 a.m – 12.00 p.m

Weekdays evening ( 8 Days ) - 5.00 p.m – 8.00 p.m

Weekends (4 Days) - 9.00 a.m – 5.00 p.m

Examination will be held with end of the training.

Registration



SC2 – Corporate Information Technology & Systems

SC2 – Corporate Information Technology & Systems is a compulsory module for all students at Corporate Level to complete before they sit KC5 – Corporate Strategy & Contemporary Topics module at Corporate Level. All students at this level are advised to complete SC2 module along with the Corporate level Knowledge modules.

Eligibility

Students must have completed HOE Final I / Strategic Level I - IT course under old syllabus or SB2 – Business Information Technology & Systems under new syllabus.


Students have the flexibility to select a particular session based on their convenience.

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Weekdays evening ( 8 Days ) - 4.00 p.m – 8.00 p.m

Weekends (4 Days) - 9.00 a.m – 5.00 p.m

Examination will be held with end of the training.

Registration



Examination results will be displayed in CA Sri Lanka web site under the student’s profile.

For more information -

IT Training DivisionThe Institute of Chartered Accountants of Sri LankaNo.30 A, Malalasekera Mawatha, Colombo 07Tel. 0112352000 Ext. 1311,1312,1313,[email protected]

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úNd. Èk o¾Yk$ úNd. ld, igyka

úNd. mj;ajk Èk we;=,;a úNd. Èk o¾Ykh" kj j¾Ih i|yd Bg fmr j¾Ifha udi 3lg fmr wdh;kfha fjí wvúfha m%o¾Ykh lrkq ,efí'

idudkHfhka úNd.hlg udi 3 lg fmr m%Odk úNd. ;=k i|yd whÿïm;a Ndr .ekSu wjika lrkq ,efí' kshñ; úNd.hg fmkS isàug iqodkï jk isiqka wvq jYfhka thg udi ;=k ^3& lg j;a fmr ta ms<sn|j wdh;kfhka úuiSï l< hq;=h'

ms,s;=re iemhSfï udOHh

Executive Level

isxy," fou< fyda bx.s%is NdIdfjka ms<s;=re ,sùug whÿïlrejkg wjir fokq ,efí' tla úIhlg ms<s;=re iemhsh yelafla tla NdIdjlska muKls'

Business Level yd Corporate Level

whÿïlrejka ms<s;=re ,súh hq;af;a bx.s%is NdIdfjka muKs'

ms<s;=re m;%

Y%S ,xld jr,;a .Kldêldß wdh;kfha úNd.j,g mss<s;=re iemhSu i|yd úNd. wfmalaIlhkg tla tla mdgj,ska uqøS; ms<s;=re ,sùfï fmd;a iy w;sf¾l fmd;a imhkq ,efí'

úIhhka wkqj b,a¨ï lsÍu yd iu;aùu

kj úIh ks¾foaYhg wkqj úIhhka 1 la fyda jeä .Kkla b,a¨ï fldg iu;aùug wjia:dj ,nd§ ;sfí'

fuu ls%hd ms<sfj, wkqj úNd. i|yd fmkSisáh yels m%h;ak .Kk iSud fldg ke;'

CA Sri Lanka

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.dia;= wdmiq f.ùu$udre lsßu

wdh;kh úiska ljr fya;=jla ksidj;a úNd. .dia;= wdmiq f.ùu fyda úNd. .dia;= udrelsÍug bv fokq fkd,efí'

úNd. uOHia:dk

Executive Level úNd.h fld<Ug wu;rj uykqjr" .d,a," r;akmqr" wkqrdOmqrh" l=reKE.," hdmkh iy l,auqfKa hk k.rj,§ o mj;ajkq ,efí' Business yd Corporate Level úNd. fld<U§ muKla mj;ajkq ,efí' wfmalaIlfhl= Tyqf.a$ wehf.a úNd. m%fõY m;%fha i|yka úNd. uOHia:dkh iy Yd,d wxlh hgf;a úNd.hg fmkS isáh hq;=h'

úNd. m%;sM, m%ldYhg m;alsÍu

wdh;kh úNd. m%;sM, my; wdldrhg m%ldYhg m;alrkq ,efí'

iúia;r m%;sM, wdh;kfha fjí wvúfha m%o¾Ykh lsÍu'

iEu wfmalaIlfhl=gu Tyqf.a $ wehf.a úia;rd;aul m%;sM, i|yka ,smshla heùu'

;Hd.

m<uq jrg fmkS isg jeäu uq¿ ,l=Kq ,nd iu;ajk wfmalaIlhskag wdh;kh úiska olaI;d wkqms<sfj, u; l=i,;d ;Hd. iy iy;sl m;% msßkukq ,efí ^fldkafoaiS iys;hs&' m<uq m%h;akfha§u tla tla úIhhkag jHdmdr ikaksfõokh yer& jeäu ,l=Kq ,ndf.k iu;ajk wfmalaIlfhda tla tla úIh iïnkaOfhka ;Hd. ,eìug iqÿiqlï ,n;s ^fldkafoaiS iys;hs&'

CA Sri Lanka

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úNd. i|yd b,a¨ï lsÍfï ls%hd ud¾.h

b,a¨ïm;a bÈßm;a lrk ms<sfj,

wod, j¾Ihg f.úh hq;= jd¾Isl odhl uqo,a f.jd we;s ,shdmÈxÑ YsIHhskag wksl=;a iqÿiqlï iïmQ¾K lr we;akï" úNd. b,a¨ïm;a u.ska úNd.hg whÿï l< hq;=h'

;u ,smskh ,shk ,o fi'ó'23 x fi'ó'10 m%udKfha uqoaor .eiq ,shqï ljrhla iy ,sÅ; b,a,Sula my; i|yka ,smskhg tùfuka fyda mqoa.,slj meñK fyda úNd. b,a¨ï m;la ,nd.; yelsh'

l<uKdlre úNd. YS% ,xld jr,;a .KldêldÍ wdh;kh" 30 tA" u,,fialr udj;" fld<U 7'

flfia fj;;a úNd.hlg fmkS isàug ie,iqï lrk YsIHfhl= wod, úNd.h meje;aùug wvqu jYfhka udi 4 lg fmr wdh;kh iu. iïnkaO úhhq;= fõ' whÿïm;a Ndr.kakd wjidk Èkhg miqj ,efnk whÿïm;a fjkqfjka m%udo .dia;=jla wh lrkq we;' bkamiqj ,efnk whÿïm;a Ndr fkd.efka'

wdh;kh u.ska whÿïlre fj; whÿïm; ,o neõ i|yka ;eme,a m;la tjkq we;'

miq.sh m%Yak m;% fjí wvúfhka ,nd.; yel'

fhdað; úiÿu

fhdað; úiÿu www.casrilanka.com fjí wvúfhka ,nd.; yel'

úNd. ms<sn| úia;r igyka

úNd. ms<sn| úia;r igyka www.casrilanka.com fjí wvúfha i|yka lr we;'

miq.sh m%Yak m;%

miq.sh m%Yak m;% www.casrilanka.com fõí wvúfhka ,nd .; yel'

CA Sri Lanka

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úNd. m%fõY m;% iy ld, igyka

úNd. Èkg i;s follgj;a l,ska iqÿiqlï,;a whÿï lrejka fj; úNd. m%fõY m;% iy ld,igyka wdh;kh úiska ;eme,a u.ska hjkq ,efí'

úNd.h wdrïN ùug i;shlg fmr Tyqf.a $ wehf.a úNd. m%fõY m;%h iy ld, igyk Tyqg $ wehg fkd,enqkfyd;a" b,a¨ïlre úNd. wxYfhka úuish hq;=h'

úNd.hg fmkS isàug bv fokqfha wdh;kh úiska ksl=;a lrk ,o j,x.= úNd. m%fõY m;%hla cd;sl yeÿkqïm; fyda wdh;kfha YsIH ye`ÿkqï m;%hla orK flfkl=g muKs'

CA Sri Lanka

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Y%S ,xld jr,;a .Kldëldß wdh;kfha ksoyia lsÍfï m%;sm;a;s

ksoyia lsÍï whÿï lsÍfï§ ie,ls,a,g .; hq;= uq,sl lreKq my; i|yka fõ'

1 ksoyia lsÍula hkq fjk;a jD;a;Sh fyda Wiia wOHdmk iqÿiqlula YS% ,xld jr,;a .KldëlrK wdh;kfha úIhud,d moaO;sh yd ixikaokd;aul we.hSulska miqj lrkq ,nk ms<s.ekSula fõ' th YS% ,xld jr,;a .KldêlrK wdh;kfha md,l uKav,h u.Zska .kq ,nk ;SrKhla fõ'

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3 Y%S ,xld jr,;a .KldêlrK wdh;kh úiska ksoyia lsÍfï ,sÅ;j ±kqï §ug fmr lrkq ,nk lsisu .dia;=jla wdmiq fkdf.jkq we;'

4 lsishï whÿïlrefjl= úiska ksoyia lsÍï ioZyd whÿï lsÍfïos” .sKqïlrK yd jHdmdr ms<snoZ iy;sl m;% mdGud,dfõ Executive Level olajd jk ksoyia lsÍï md,l uKav,fha wkque;sh u; isÿfõ’

5 wfkdakH wjfndaO;d .súiqula hgf;a cd;Hka;r jYfhka ms<s.;a jD;a;Sh .Kldêldß wdh;khl jD;a;Sh .Kldêldßjrfhl= jY-fhka idudcsl;ajh msßkukq ,nk wjia:djloS muKla .sKqïlrK yd jHdmdr ms<snoZ iy;sl m;% mdGud,dj Executive Level woshr blaujd ksoyia lsÍï ,ndoSug md,l uKav,h i,ld n,kq ,efí’

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7 ksoyia lsÍï ms<sssn| kj;u f;dr;=re oek .ekSu i|yd CA Sri Lanka fjí wvúh fj; msúfikak’

www.casrilanka.com

Students ---> Education --->Freuently Asked Questions ---> Exemptions FAQs.

CA Sri Lanka

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Institute of Chartered Accountants in England and Wales (ICAEW)

Qualification

Members of Institute of Chartered Accountants of England and Wales

Exemptions for Knowledge Modules Curriculum 2015

Members of ICAEW are exempted from all examinations

Subjects to Complete

Eligible to apply for membership directly

(i) Chartered Institute of Management Accountants (CIMA) UK

Qualification

Members/passed finalists of pre 2015 CIMA syllabus


Executive Level I & II

Business Level

Corporate level

KC 2 Corporate Financial and Risk Management


Corporate level


KC3 Corporate Taxation

KC4 Corporate Governance, Assurance & Ethics

KC5 Corporate Strategy & Contemporary Issues

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(ii) Chartered Institute of Management Accountants (CIMA) UK

Qualification

Members/passed finalists of 2015 CIMA syllabus



Business Level



KB3 Business Taxation & Law


Corporate level

KC 2 Corporate Financial and Risk Management


Business Level


Corporate level





Note: CIMA members/past finalists who completed only the CIMA Strategic case study exam under the CIMA 2015 syllabus are entitled to enjoy the exemptions granted in (i) above

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Association of Chartered Certified Accountants (ACCA)

Qualification

Passed Finalist / Members



Business Level





Corporate level

KC1 Corporate Financial Reporting


Business level

KB3 Business Taxation & Law

Corporate level

KC2 Corporate Financial and Risk Management




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Association of Public Finance Accountants of Sri Lanka (APFASL) Qualification

Members of the Association of Public Finance Accountants of Sri Lanka



All five modules are exempted.


Business level - (5 Modules)

All five modules are required to complete. However, in place of KB 3 - Business Taxation & Law module, public sector specialized module KBP3- Governance, Public Policy & Ethics module is required to complete.

Corporate level - (5 Modules)

All five modules are required to complete. However, in place of KC 1 - Corporate Financial Reporting, KC -3 Corporate Taxation and KC -4 Corporate Governance, Assurance & Ethics modules, public sector specialized modules, KCP 1 - Public Sector Financial Reporting, KCP3- Public Finance and KCP4 - Audit & Assurance modules respectively are required to complete.

Institute of Bankers of Sri Lanka

Qualification

Diploma in Banking & Finance


Executive Level I

KE 1 Financial Accounting & Reporting Fundamentals



Executive Level I

KE3 PART A: Fundamentals of Taxation

Executive Level II


KE3 PART B: Fundamentals of Law




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Association of Accounting Technicians of Sri Lanka AAT (Sri Lanka)

Qualification

Passed finalist


Executive Level I




Executive Level II



Executive Level II





Institute of Certified Management Accountants (CMA) of Sri Lanka

Qualification

Passed finalist



Executive Level I




Executive Level I


Executive Level II




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Sri Lanka Institute of Advanced Technological Education (SLIATE)

Qualification

Higher National Diploma in Accounting


Executive Level I




Executive Level II



Executive Level II





Sri Lanka Institute of Advanced Technological Education (SLIATE)Qualification Higher National Diploma in Management ( English Medium)


Executive Level I




Executive Level I


CA Sri Lanka

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Executive Level II






The Chartered Institute of Marketing (CIM) UK

Qualification

Passed finalists


Executive Level I




Executive Level I


Executive Level II






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Local Degrees - Accountancy/ Finance (Special) Degree

Qualification

Accounting Special degrees (4 years, UGC approved, English medium) offered by state universities



Business level


Further Exemptions will be decided case by case basis


Business level



KB 3 Business Taxation & Law



Qualification

Finance Special degrees (4 years, UGC approved, English medium) offered by state universities



Business level

Exemptions will be decided on case by case basis




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Qualification

Accounting & Finance Special degrees (4 years, UGC approved, English medium) offered by state universities



Business level

Exemptions will be decided on case by case basis




Other Local Degrees

Qualification

Any degree awarded by a university approved by the UGC. (Conditions – the degree programme has to be completed within a minimum of three years)


Executive Level I




Executive Level I


Executive Level II






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Foreign Degrees

Qualification

Any Degree offered by any foreign university listed in either one of the following directories which is accepted by the UGC as an approved foreign university will be entitled for exemptions.

- Directory of Commonwealth Universities

- Directory of International Universities


Executive Level I




Executive Level I


Executive Level II






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Postgraduate Qualifications

1 Masters in Accounting & Finance

Exemptions for Masters in Accounting & Finance will be evaluated case by case basis.

2 MBA (General)

Qualification

Any UGC approved MBA (General) offered by state universities -

Exemptions Curriculum 2015

Executive Level I


Business level



Executive Level I



Executive Level II




Business level



KB 3 Business Taxation & Law



Exemptions for MBAs General (UGC approved, English medium) offered by non-state universities, listed in either one of the following directories will be evaluated case by case basis.

Directory of Commonwealth Universities/Directory of International Universities

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Personal Pillar Performance Assessment By Levels

Level Assessment Methodology AwardingExecutive Input Assessment: A minimum number of work-

ing days of practical work experience to be ob-tained at an approved training organisation (PE1).

Output Assessment:•‘SkillsAssessmentReport’bythesupervis-

ing member (to be submitted biannually)•TrainingRecordBookcontentevaluated

through one-to-one interview by anassess-ing member (minimum one assessment annually)

With necessary Knowl-edge and Skills Pillar re-quirements completed:

Business Input Assessment: A minimum number of work-ing days of practical work experience to be ob-tained at an approved training organisation (PB1)

Output Assessment:•‘SkillsAssessmentReport’bythesupervising

member (to be submitted biannually)•TrainingRecordBookcontentevaluated

through one-to-one interview by an assess-ing member (minimum one assessment annually)

With necessaryKnowledge and SkillsPillar requirementscompleted:

Corporate Input Assessment: A minimum number of work-ing days of practical work experience to be o tained at an approved training organisation (PC1)

Output Assessment:•‘SkillsAssessmentReport’bythesupervising

member (to be submitted biannually)

•TrainingRecordBookcontentevaluatedthrough one-to-one interview by an assess-ing member (minimum one assessment annually)

Additionally at full completion of the training requirment:•Completionofcomputerbased‘EthicsCom-

patibility’ module

•Viva-VocePresentation

With necessaryKnowledge and SkillsPillar requirementscompleted:

Note: Students are advised to refer the Practical Training & Development Guide for more infor-mation.

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Transitional Arrangements

The table below shows the relationship between the modules of curriculum 2010 and their corresponding modules of the curriculum 2015. The permanent credits obtained for any modules under the pre-2015 curriculums are allowed to be carried forward for the corresponding subjects in the curriculum 2015.

Curriculum 2015 Curriculum 2010

Executive LevelKE1 Financial Accounting & Reporting Fun-

damentalsCAB I Financial Accounting

KE2 Management Accounting Information Candidates who have successfully completed the following two modules in curriculum 2010 will be exempted from the KE2 module:- CAB I Business mathematics & Statistics- CAB II Fundamentals of Management Ac-

counting & Business Finance

KE3 PART A: Fundamentals of TaxationKE3 PART B: Fundamentals of Law

CAB II Accounting Application & Taxation

KE4 Processes, Assurance & Ethics CAB II Audit & Assurance

KE5 Commercial Insight for Management CAB I Management & Business Economics

SE1 Communication & People Skills Candidates who have successfully com-pleted the following two modules in cur-riculum 2010 will be exempted from the SE1 module:- CAB I Business English I- CAB II Business English II

SE2 Executive Information Technology & Systems

CAB II IT for the Business Environment

PE Executive Level Practical Training & Development

CAB Internship I - Certificate Level

Business LevelKB1 Business Financial Reporting STR I Financial Reporting Framework

KB2 Business Management Accounting STR I Strategic Management Accounting

KB3 Business Taxation & Law Candidates who have successfully completed the following two modules in curriculum 2010 will be exempted from the KB3 module:- CAB II Accounting Application & Taxation- S TR I Commercial Law & Corporate Law

KB4 Business Assurance, Ethics & Audit CAB II Audit & Assurance

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Curriculum 2015 Curriculum 2010

KB5 Business Value Creation Candidates who have successfully completed the following two modules in curriculum 2010 will be exempted from the KB5 module:- S TR I Strategic Management Process- S TR II Business Strategy and Knowledge

Management

SB1 Business Communication & People Skills STR I Business English III Part I

SB2 Business Information Technology & Systems

STR I IT Applications in Business Finance & Reporting

PB Business Level Practical Training & Devel-opment

SRT I Internship II – Strategic Level I

Corporate LevelKC1 Corporate Financial Reporting STR II Advanced Financial Reporting

KC2 Corporate Financial and Risk Manage-ment

STR II Strategic Financial Management

KC3 Corporate Taxation STR I Advanced Taxation & Strategic Tax Planning


STR II Advanced Audit & Assurance


PSRT TOP CA Case Study

SC1 Corporate Communication & People Skills

STR II Business English III Part II

SC2 Corporate Information Technology & Systems

STR II Business Automation using the ERP System

PC Corporate Level Practical Training & Development

STR II Internship III – Strategic Level II

Note: Transitional arrangement for pre-2010 curriculums will be decided based on the tran sitional arrangements for curriculum 2010.

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Personal Pillar - m%dfhda.sl mqyqKqj yd ixj¾Okh

Y%S ,xld jr,;a .KldëldÍ wdh;kfha kj úIhud,dj hgf;ao /lshdj wdY%s;j ,nd.kakd m%dfhda.sl mqyqKqj iïmQ¾K lsÍu ffO¾hu;a flf¾' iqÿiqlï,;a .KldêldÍjrfhl=g wjYH flfrk wod, jD;a;suh iqÿiqlï jk l=i,;d" ±kqu" wdl,am yd yeisÍu hk fïjd iïnkaOfhka YsIHhska yev.eiaùuo fuu.ska isÿ flf¾'

m%dfhda.sl mqyqKq wÈhrhka

m%dfhda.sl mqyqKq ld,h wÈhr ;=klska iukaú; fõ'

1. Executive Level ( PEI)

fuu wÈhr iïmQ¾Klrk wNHdi ,dNska jákdlï y÷kd.eksu yd ta yd iïnkaOj lghq;= lsÍu yryd w.h mdol yeisÍula (Value based behaviour ) i|yd lemúh hq;=fõ'

2. Business Level (PBI)

fuu wÈhr imqrd,k wNHdi,dNSka ;ukag uqyqK §ug isÿúh yels wdpdrO¾u j,g wkql+, f,i úi§ug iu;a jákdlï w.hk jD;a;slhl= ùu i|yd mqyqKq lrkq we;'

3. Corporate Level (PCI)

m%dfhda.sl mqyqKqfõ wjidk wÈhr jk fuys§ YsIH YsIHdjka iudc j.lSuo iuÕu ld¾h idOkfhaos Wmßu uÜgñka w.hka m%o¾Ykh lrkakka njg m;alsÍu wfmalaIdj fõ'

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mqyqKq .súiqu

j,x.= m%dfhda.sl mqyqKqjla f,i ms<s.eksu i|yd fuu m%dfhda.sl mqyqKq ld, iSudj mqyqKqjk wdh;kh iuÕ we;slr.kakd mqyqKq .súiqula hgf;a Y%S ,xld jr,;a .Kldêldß wdh;kfha ,shdmÈxÑ l, hq;=fõ' mqyqKq .súiqu w;aika l< yels úúO ld,mrdihka my; mßos fõ'

Options1 year training agreement for Executive level 2 years training agreement for Business & Corporate levels 2 years training agreement for Executive & Business levels 1 year training agreement for Corporate level3 years training agreement for all three levels

mqyqKq ld, iSudj

wju jYfhka j¾Ihlg jev lrk Èk 220 la we;=<;a jk mßÈ " j¾I 3 l m%dfhda.sl mqyqKqjla ksu lsÍug wjYHh fõ'

wju mqyqKq wjYH;djh wjqreÿj,ska$ jevlrk Èkj,ska

mqyqKq wÈhrwju mqyqKq wjYH;djh

Executive LevelBusiness & Corporate Level

Business Level Corporate Level

wjqreÿ j,ska wjqreÿ 1 hs wjqreÿ 1hs wjqreÿ 1 hsjev lrk Èkj,ska Èk 220 Èk 220 Èk 220

jev lrk Èkhla hkq wju jYfhka jev lrk meh 07 la fyda Wmßu jY-fhka jev lrk meh 08 la úh hq;= fõ' Èk Nd.hla .Kka .kq ,nkafka wkqmd;sl moku u;h'

w¾Old,Sk moku (Part - time) u; jQ mejreï j,g wod,j jevlrk meh .Kka jevlrk Èk f,i .Kka .kq fkd,efí'

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i;s wka; j,§ jev lsÍu

i;s wka;j,§ lrkq ,nk jev j¾Ihlg Wmßu jYfhka osk 10 la olajd mqyqKq Èk f,i i,lkq ,efí'

m%dfhda.sl mqyqKqj yryd jD;a;suh ixj¾Okh

m%dfhda.sl mqqyqkq ld,iSudj ;=<§ ,nd .kakd m%ùK;ajh yryd iqÿiqlfuys jákdlu yd ms<s.eksu ;jÿrg;a by< kexfjkq we;' cd;Hka;r .KldêlrK wOHdmk m%ñ;s uKav,h u.ska m%ldYhg m;afldg we;s cd;Hka;r wOHdmk m%ñ;Skag wkqj jD;a;suh m%ùk;ajh hkak m%;sm;a;s" m%ñ;s" ixl,am" lreKq yd mÜmdá hk fïjd ms,sn|j we;s ±kqfuka Tíng hkq we;'

ta wkqj fuu mqyqKq ld,iSudj ;=,§ my; ±lafjk lreKq iïnkaOfhka m%udKj;a m%dfhda.sl mqyqKqjla ,nd .ekSu wfmalaId lrkq ,efí'

;dlaIKsl ksmqK;d (Technical competence)

jD;a;suh l=i,;d (Professional skills)

jD;a;suh w.hka wdpdrO¾u yd wdl,am hk fïjdfha tldnoaO;dj yd fhdod.ekSuhs' (Professional values, ethics and attitudes)

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;dlaIKsl yd ld¾h noaO l=i,;d (Technical Competence)

fuu ;=ka wjqreÿ mqyqKq ld, isudj ;=<§ " wjYH ksmqk;djka j¾Okh lr.ksñka my; ±lafjk ;dlaIksl lafIa;% iïnkaOfhka m<mqreoaola ,nd .ekSu wfmalaId flf¾' ks¾foaYs; mqyqKq jevigyka " YsIH mqyqKq jd¾;d fmdf;a yd CA Y%S ,xld fjí wvúfha iúia;rj ,ehsia;=.; fldg we;'&

jevlrk Èk .kka j,g wod,j wju mqyqkq wjYH;djhka

Minimum training requirements in number of working days

Experience CategoryPublic Practice (Audit) Non public Practice (Non - audit)

Executive Level

Business Level

Corporate Level

Executive Level

Business Level

Corporate Level

Financial Accounting & Reporting 40 50 50 80 90 90

Compliance & Assur-ance 80 75 75 20 20 20

Taxation 10 15 15 10 15 15

Management Ac-counting and Finance - - - 20 20 20

Use of InformationTechnology 20 25 25 20 25 25

Secretarial Practice - 5 5 - - -

jD;a;suh w.hhka " wdpdrO¾u yd wdl,am (Professional Values, ethics & attitudes)

ksmqk;djfhka hq;a Y%S ,xld jr,;a .Kldêldrjrfhl=f.a uQ,sl moku jkqfha jD;a;suh w.hhka " wdpdr O¾u yd wdl,amhkah' wdpdr O¾u yd Tyqf.a tu wdpdr O¾u j,g wod, yeisÍï flfkl=f.a fm!oa.,sl yd jD;a;suh lS¾;shg mdol jk w;r fiajdodhlhska " fiajlhska yd uyck;djo wdrlaId lsÍfï ld¾hh i|yd th bjy,a jkq we;' wOHhkh i|yd fhÿKq ld, isudj ;=, ish¨ wjia:djkays§ fmdÿ hym; i|yd wpdrYS,sj l%shd lsÍu mqyqKqjk YsIH YsIHdjkaf.ka wfmalaId flf¾'

;jo mqyqKqj ,ndfok wdh;k ;uka hgf;a mqyqKqjk YsIH YsIHdjkayg jD;a;Sh w.hka" wdpdrO¾u yd wdl,am ms<sn| ksjerÈ ud¾f.damfoaYkh iy ta i|yd wjia:ddjka ,nd §ug W;aiql úh hq;=hs' fuu.ska mqyqkq ld,iSudj wjidkfha§" mqyqKj id¾:lj ksul< YsIH YsIHdjka'

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wdh;kfha jD;a;suh wdpdr O¾u moaO;sh .ek ukd ±kqula ,nd .ekSu '

Tjqkaf.a jevlrk mßirh ;=, uqyqKmdkakg isÿúh yels wdpdr O¾u j,g wod, .eg¿ j,§ tajd y÷kdf.k úYaf,aYkh lsÍug yels úh hq;=h'

wdpdrO¾u j,g wod, .eg¿ ksrdlrKh lsÍfï mámdá wjfndaO fldg .; hq;=fõ'

Ys% ,xld jr,;a .Kldêldß wdh;kfha fjí wvúh yryd online m%Yak ud,djla i|yd ms<s;=re iemhSu ;=<ska by; ±lajQ wjYH;djhka iïmQ¾K l< yels w;r th wdh;kfha idudðl;ajh ,nd .ekSug fmr mj;ajkq ,nk iïuqL mßlaIKhg (viva - voce) fmrd;=j iïmQ¾K l< hq;=h'

jD;a;Suh l=i,;d (Professional Skills)

nqoaêuh l=i,;d (Intellectual Skills)

nqoaêuh l=i,;djla hkq .eg¨ ksrdlKh lsÍug" ;SrK .eksug yd jD;a;suh ;skaÿ j,g t<öug jD;a;suh .Kldêldßjrfhl= i;= yelshdjhs'

fm!oa.,sl l=i,;d (Personal Skills)

fm!oa.,sl " hkqfjka woyia lrkqfha jD;a;suh .KldêldÍ jrfhl=f.a fm!oa.,sl wdl,am yd p¾hd rgdjhs'

wka;¾ mqoa., yd ikaksfõok l=i,;d (Inter - personal and Communication Skills)

wfkl=;a mqoa.,hska iu. jev lsÍug yd wka;¾l%shdldÍ;ajhka M,odhs f,i isÿ lsÍug we;s yelshdjhs'

wdh;ksl yd jHdmdr l<uKdlrK l=i,;d (Organizational and Business Management Skills)

wdh;khla i;= ld¾huKav,h yd iïm;a Ndú;dlrñka Wmßu m%Óm, ,nd.kakd wkaoñka jevlsÍfï yelshdjhs'

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wkqu; mqyqKq wdh;k yryd mqyqKq ùu

wkqu; mqyqKq wdh;k m%fNao 02 la hgf;a y÷kd .kS'

ú.Kk wxYfha mqyqKq wdh;k Public Practice& - jr,;a .KldêldÍ iud.ï (Firms of practing Chartered Accountant) yd ú.Kldêm;s fomd¾;fïka;=j '

ú.Kk wxYfha fkdjk mqyqKqùfï wdh;k ^Non Public Practice&

by; ú.Kk wxYfha mqyqKq wdh;k f,i j¾.Slrkh fkdlrk ,o Y%S ,xld jr,;a .Kldêldß wdh;kh úiska wkqu; lr we;s wfkl=;a ish¿ mqyqKq wdh;k'

m%dfhda.sl mqyqKqj i|yd ,shdmÈxÑ ùu

wfmalaIs; .=Kd;aulNdjfhka hqla; mqyqKqjla ,nd §fï j.lSu mqyqKq wdh;k j,g we;s w;r " mqyqKqjkakkag wjYH m%dfhda.sl mqyqKqj" ksYaÑ; mqyqKq ld,h ;=<§ ,ndÈh hq;=h'

.súiqulska f;drj ,nd .kakd mqyqKqj fyda w¾Old,skj ,nd .kakd mqyqKqj wkqu; mqyqKqjla f,i ms<s.kq fkd,efí' mqyqKq ld, iSudj ;=<§ YsIH YsIHdjka mQ¾Kld,Skj mqyqKqfõ ksr;jkakl= úh hq;= w;r fjk;a ia:dkhl /lshdj fkdl< hq;=h' wëlaIK idudðlhdo wod, wkqu; mqyqKq wdh;kfha mQ¾Kld,skj lghq;= l< hq;=h'

m%dfhda.sl mqyqKqj i|yd ,shdmÈxÑ úfï .súiqu

wdh;kfha ,shdmÈxÑ YsIHhska iu. m%dfhda.sl mqyqKq .súiqulg t<öu msKsi mqyqKqq wdh;kh (Training Organization) úiska Y%S ,xld jr,;a .Kldêldß wdh;kfha mqyqKq lsÍfï wxYhg ,sÅ; b,A,Sula bÈßm;a l< hq;= fõ'

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m%dfhda.sl mqyqKq .súiqu'

wëlaIK idudðl (Supervising Member) iy wkqu; mqyqKq wdh;kh (Training Organization) iuÕ mqyqKqjkakd (Trainee) úiska ff;%md¾Iúl mqyqKq .súiqulg we;=,;a úh hq;=h'

1 Y%S ,xld jr,;a .Kldêldß wdh;kh iuÕ ,shdmÈxÑ ù j,x.= .súiqulg t<U mqyqKqùu ,nd .kakd YsIHhd mqyqKqjkakd f,i (Trainee) y÷kajkq ,efí'

2' mqyqKqj ,nd §fï j.lSu Ndr.kakd Y%S ,xld jr,;a .KldêldÍ wdh;kfha idudðlhd wëlaIK idudðlhd (Supervising Member) f,i y÷kajkq ,efí'

3' Y%S ,xld jr,;a .Kldêldß wdh;kfha wkque;sh we;sj mqyqKqùï ,nd fok wdh;h wkqu; mqyqKq lsÍï wdh;kh (Training partner / Organization) f,i y÷kajkq ,efí'

ish¿u md¾Yjhka úiska .súiqfï i|yka fldkafoais iy kshuhka imqrd,Sug lemúh hq;=h'

m%dfhda.sl mqyqKq .súiqug wod, b,a¨ïm; iuÕ iemhsh hq;= f;dr;=re

m%fhda.sl mqyqKq .súiqula i|yd my; f;dr;=reo we;=,;aj ,sÄ; b,a,Sula bÈßm;a l< hq;=h'

YsIHhdf.a iïmQ¾K ku iy Y%S ,xld jr,;a .Kldêldß wdh;kfha ,shdmÈxÑ wxlh

fhdað; wëlaIK idudðlhdf.a ku" wod< wdh;kfha orK ;k;=r iy idudðl wxlh'

mqyqKqj wjYH uÜgu iy wdrïN lrk Èkh

mqyqKq wdh;kfha ku iy mqyqKqj ,nd fokafka wdh;kfha l=uk wxYhlo hk j.

mqyqKqfjka ksoyia lsÍu" ikd: lsÍfï idlaIs ^wod, kï muKla&

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by; úia;rj,g wu;rj " ú.Kk wxYfha fkdjk wdh;khla kï (Non - public practice organization ) wëlaIK idudðlhdf.a w;aik we;sj my; oE iemhsh hq;=h'

fhdað; mqyqKqùï jevigyk

iud.fï ,sms YS¾Ihl ,shQ ,smshla iu. fhdað; mqyqKq jevigyk (Training Programme) mqyqKq wdh;kfha ,smskh " wëlaIK iudðlhdf.a fiajd ia:dkh " mqyqKqjkakd iy wëlaIl idudðlhd w;r we;s wdh;ksl in|;dj iy mqyqKq .súiqug wod, fjk;a úia;r' ^wdh;ksl Web wvúfha mqyqKq wxYh hgf;a mqyqKq jevigyfka wdlD;shla olajd we;'&

tla tla mqyqKq lafIa;% wjrKh jk mßÈ mqyqKqjkakd wdh;kfha úúO wxY w;r udre lsÍu fmkajk igyk (Rotation From)

mqyqKq .súiqu wdrïN jk Èkh

wdh;kfha ,shdmÈxÑ YsIHfhl= kï Tyqg $ wehg wkqu; mqyqKq wdh;khg ne÷kq Èsk isgu mqyqKqùfï .súiqug we;=<;aúh yelsh'

mqyqKqlsÍfï .súiqu miqod;ï (Backdate) lsÍu

mqyqKq lsÍfï .súiqula wdrïN jk Èkh ksYaph lrkqfha Y%S' ,'j'. wdh;kfha mqyqKq lsÍfï wxYhg my; mßÈ wod, ,shlshú,s ,enqKq Èk isg Wmßu udi y;rla ^4& la miqod;ï lsÍfuks'

miQod;ï lsÍu i|yd wod, ,shlshú,s

ú.Kk wxYfha wdh;k - ksis mßÈ iïmQ¾k l< mqyqKq .súiqu

ú.Kk fkdjk wxYfha wdh;k - miqod;ï lsßu i|yd b,a,Sula iu. ksis mßÈ iïmq¾K l< fhdað; mqyqKq jevigyk (´Training Programme)'

mqyqKq l,uKdlre úiska miqod;ï ld,h ksYaph lsÍu i|yd mqyqKq jkakd iïuqL idlÉPdjlg le|ùugo bv we; (Backdating Interview) '

flfia kuq;a" fuu Èkh ksh; jYfhkau mqyqKqj wdrïN l< Èkg fyda ,shdmÈxÑ jQ Èkg l,ska Èkhla fkdúh hq;=h'

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.súiqïm;a ^Blank agreement) ksl=;a lsÍu

my; ±lafjk fldkafoaiS iïmQ¾K lsÍfuka miqj mqyqKqq wxYh u.ska wod, mqyqKq wdh;kh fj; ysia .súiqï msgm;a 03 la hjkq ,efí'

by; i|yka wod, ,shlshú,s bÈßm;a lsÍu

YsIH ,shdmÈxÑh wod, jir i|yd hdj;ald,Sk lr ;sîu

wod, wëlaIk idudðlhdg ,nd§ we;s Wmßu mqyqKqjkakka ixLHdj (Quota) blaujd fkd;sîu'

.súiqïm;a bÈßm;a lsÍug m%:u mqyqKq l<uKdlre úiska ú.Kk wxYfha fkdjk wdh;kj,ska Tjqkaf.a mqyqKq jd¾;d iuÕ mqyqKq jkakkao iïuqL mÍ-laIKhlg ,lalsÍug bv we;' fuh f;dard.;a ksheÈhlg muKla wod,fõ'

iïmQ¾K l< mqyqKq .súiqïm;a Y%S ,xld jr,;a .Kldêldß wdh;kh fj; bÈßm;a lsÍu

j,x.= .súiqula ,shdmÈxÑh i|yd mqyqKqjkakka úiska kshñ; wdldrhg iïmQ¾K l< mqyqKq .súiqï msgm;a 3 yd .súiqï .dia;= iy úoaHq;a mqyqKq jd¾;d (Online record book) fjkqfjka uqo,a f.jq ,ÿm;o iuÕ wdh;kfha YsIH fiajd wxYhg bosßm;a l< hq;=fõ'

mqyqKq jd¾;d

mqyqKqjkakka úiska ;u mqyqKqfjka ,nd.;a ;dlaIKsl m<mqreoaog wod, jd¾;d úoHq;a ud¾.fhka Online& bÈßm;a l< hq;=fõ' fuh Y%S ,xld jr,;a .Kldêldß wdh;kfha fjí wvúh yryd l< hq;=h' wëlaIKNdr idudðlhska úiska jßkajr mqyqKq jd¾;d wëlaIKh lsßu wjYHh fõ' iEu ld¾;=jlu wjidk Èk isg Èk 30 la we;=,; tu ld¾;=jg wod, jd¾;d wëlaIK idudðlf.a iy;slh iu.ska úoHq;a ud¾.fhka Online& Y%S ,xld jr,;a .Kldêldß wdh;kh fj; bÈßm;a l, hq;=fõ'

flfia fj;;a jd¾;d bÈßm;a l< muKska YsIHfhl= úiska mqyqKqj ksul< njla fkdyeÕ fõ' tneúka tu iïmQ¾K lsÍu msKsi fr.=,dis wxl 27 yd 29 hgf;a we;s iy;sl lsßï bÈßm;a l< hq;=fõ

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mqyqKq jd¾;d m%udoúu yd mqyqKqld, iSudj §¾> lsÍu

mqyqKq jd¾;d bÈßm;a lsÍu" m%udo jqjfyd;a ta mqyqKq ld, iSudj §¾> lsÍug isÿ jkq we;' tu ksid mqyqKq jd¾;d kshñ; ld,iSudj ;=, Y%S ,xld jr,;a .Kldêldß wdh;kh fj; NdrÈu mqyqKqjkakdf.a j.lSuls'

wju mqyqKq wjYH;djhka iïmQ¾K lsÍu yd mqyqKq ld, iSudj §¾> lsÍu'

mqyqKqj i|yd wjYH wju Èk .Kka mqyqKq ld, iSudj ;=, iïmQ¾Kl< fkdyelsjQ mQyqKqjkakka ta i|yd mqyqKq .súiqu È¾> lr.; hq;= fõ' fuu §¾> lsÍï" ;u mqyqKqq wdh;kh yryd Y%S ,xld jr,;a .Kldêldß wdh;kh fj; bÈßm;a l< hq;= w;r §¾> lrk ,o ld,iSudj i|yd mqyqKq jd¾;d bÈßm;a l< hq;=fõ'

mqyqQKQ .súiqug wod, ixfYdaOk

wkqu; jQ mqyqKq ld,Éfþofha LKavKhka

mqyqKq .súiqu hgf;a wdjrKh jk ld,iSudj wkqu; mqyqKq ld,h f,i ie,fla' mqyqKq ld,hg isÿlrkq ,nk kEu LKavhla fyda w;aysgqùula l,hq;= jkafka wëlaIK idudðlf.aa" mqyqKq wdh;kfha yd Y%S ,xld jr,;a .Kldêldß wdh;kfha ys wkque;sh u;h'

m%iQ; ksjdvq" §¾> ld,Sk frda.S ;;a;ajhka mQ¾Kld,Sk úYaj úoHd, wOHdmkh fyda YSIH mqqyqKq yd ixj¾Ok lñgqj (Students Training & Development Commity) u.ska wkqu; l< wfkl=;a wjia:djkays§ mukla mqyqKq .súiqu w;aysgqùu i|yd bvfokq ,efí'

wjir fkd,;a LKavhka i|yd mqyqKq .súiqu È¾> lsÍu'

m%dfhda.sl mqyqKqfõ§ wkjir LKavkhka isÿl< úg idudkH mqyqKqqld,hg w;sf¾l mqyqKq ld,hla tla lrkq ,nk w;r fuu ld,h mqyqKqj k;r lr ;snQ ^LKavkhg ,la l< ld, iSudj wkqj ;SrKh fõ'

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mqyqKqj LKavkh l< ld, isudj iïmQ¾K l< hq;= w;sf¾l mqyqKq ld,htla uilg wvq È¾> lsÍula ke;

udi 1 < udi 6 udi 01

udi 6 < wjq 1 udi 02

j¾Ihlg jeä udi 06

úYaj úoHd, wOHdmkh ,eîug mqyqKqj w;aysgqùu'

wkqu; úYaj úoHd,hl mQ¾Kld,Sk Wmdê mdGud,djla yodrk wNHka;r YsIhhskayg wëlaIl idudðlhkaf.a wkque;sh u; m%dfhda.sl mqyqKqj w;aysgqúh yelsh'

w;aysgqjk ,o mqyqKqj kej; wdrïN lsÍu

w;aysgq úug wkqu; l< ld,isudj iïmQ¾K l< YsIHhska" kej;;a mqyqKqj wdrïN lsÍfï§ ta nj mqyqKq wdh;kh yryd ±kqï Èh hq;= w;r tysÈ b;sß mqyqKq ld,h i|yd mqyqKq .súiqu ixfYdaOkh lrkq we;'

mqyqKq .súiqu wj,x.= lsÍu

mqyqKq .súiqu wfkdakH tlÕ;djh u; wj,x.= lsÍu (Mutual Cancellation of Training Agreement)

mqyqKq .súiqfï i|yka kS;sÍ;s yd fldkafoais j,g wkql+,j md¾Yjhka fol w;r tlÕ;djh u; fyda tla md¾Yjhla úiska wksla md¾Yjhg ,sÅ; ±kqï §ula lsÍu u.ska fï wdldrhg .súiqu wj,x.= lsßula l< yels fõ'

mqyqKq .súiqulg t<U isáfha kï th iïmQ¾K lsÍfuka fyda wj,x.= lsÍfuka miqj muKla YsIHkaj kj mqyqKq .súiqulg t<öug wjir fokq ,efí'

mqyqKq .súiqula wj,x.= ùu

m%dfhda.sl mqyqKq fr.=,disj,g wkql+,j hï lsis mqyqKqq wdh;khlg Y%S ,xld jr,;a .Kldêldß wdh;kfha wkque;sh fkd,eì hk Èk isg mqyKqq .súiqu wj,x.= jkq we;'

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mqyqKq .súiqu iïnkaOj lïgqfõ wNsu;hka

m%dfhda.sl mqyqKqjg iïnkaO md¾Yjhkaf.a .eg¿j,§ mqyqKqj w;aysgqùu fyda wj,x.= lsÍu iïnkaOfhka Y%S ,xld jr,;a .Kldê wdh;kfha md,l uKav,hg ks¾foaYhka ,nd §ug YsIH mqyqKq yd ixj¾Ok lñgqjg n,h ;sfí'

úfoaY.; mqyqKqj

cd;Hka;r jYfhka wkqnoaO jQ ú.Kk wxYfha wdh;k (Public practice/ Audit) iu. úfoaYhl§ ,nd.kakd ,o mqyqKqj Corporate Level i|yd my; ±lafjk wjYH;d imqrd,Sug hg;aj i,ld n,kq we;'

Y%S ,xldfõ wkqu; mqyqKq wdh;khl Certificte/ Executive uÜgfï wju mqyqKqjla id¾:l f,i ksufldg ;síu'

úfoaYfha ,o mqyqKqj Y%S ,xldj ;=, mqyqKqjkakkag wod, jk ks¾kdhl yd m%ñ;Skag iu.dó úh hq;=h'

jr,;a .Kldëldß jrhl= úiska wëlaIKh lsÍu'

flfia fj;;a by; wldrfhka úfoaY.; mqyqKqjla ,nd.;a YsIHhka wdY%S; idudðl;ajhg whÿï lsÍug fmr Y%S ,xldfõ wkqu; mqyqKq wdh;khla iu. udi 03 l Corporate Level wÈhf¾ wju mqyqKqjla ,nd ;sìu wjYHh fõ'

mqyqKq .súiquo iu." YsIH mqyqKqj ,nk ia:dkhg wod, úia;r mqyqKq wdh;kh u.ska bÈßm;a l< hq;= fõ'

mqyqKqj i|yd fjk;a wdh;kj,g wkqhq;a; lsßu (Secondments)

wkqhqla; lsÍfï§ wod,jk ks¾kdhlhka

fjk;a jHdmdr wdh;kj,g" rdcH wxYhg" fyda YLdjkag mqyqKqjkakka wkqhqla; lsßï uq¿ mqyqKq ld,iSudfjka 50] fkdb-lauúh hqq;=h'

Y%S ,xld jr,;a .Kldêldß wdh;kfha idudðlfhl= úiska mqyqKqj wëlaIKh l, hq;= w;r tu ld¾h mßirh jD;a;sfha m%ñ;s yd kS;sÍ;sj,g wkq.;ùug yels wjia:djla imhd Èh hq;=h'

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mqyqKqlsßï wëlaIKh lsÍu (Monitoring of Training)

wëlaIK idudðlhd úiska mqqyqKqj iudf,dapkh lsÍu

l=i,;d we.hsfï jd¾;dj (Skill Assessment Report)

;uka hgf;a mqyqKqjkakka wëlaIkh fldg Tjqkaf.a m%.;sh wdh;khg jd¾;d lsÍfï j.lSu wëlaIk idudðlhska i;=fõ' iEu ld¾;=jlu wjidkhg iEu lafIa;%hla hgf;au w;am;alr.kakd ,o l=i,;djhka úoyd ±laùu i|yd ieliqKq wdlD;sh (Template) ksu lsÍu mqyqKqlrefjl=g wksjd¾hh fõ'

fuysÈ l=i,;d w;alr.eksfï§ ,o m%dfhda.sl ld¾hhka WodyrK iys;j iEu lafIa;%hla hgf;au ±laúh hq;=h' jr,;a .Kldêldß wdY%S; idudðl;ajh ,nd §ug fmrd;=j mj;ajkq ,nk iïuqL mßCIKhg fmr by; ish¨ m%ùk;djhka (competencies) w;am;alr.ekSu wjYHh fõ'

YsIHfhl= by; i|yka l< wdlD;sh template& iïmQ¾K l< miqj ;u m%Odkshd úiska mqyqKqjkakdf.a ld¾H idOkh ms<sn|j ;u ks¾foaYhka thg tlal, yelsfõ' iEu udi yhlgu jrla wëlaIK l<ukdlre úiska mqyqKqjkakd úiska w;am;a lrf.k we;s wOHk wruqKq (Learning out comes) iudf,dapkh fldg we.hSulg ,la l, hq;=h' miq.sh udi 06 ;=< YsIHhd w;am;alr.;a wOHk wruqKq úoyd olajñka ieu YsIHfhl=u iïuqL mÍlaIKhg Ndckh fldg" l=i,;d we.hsfï jd¾;dj iïmQ¾K l< hq;= fõ' fuu jd¾;dj YsIHhdf.a úoaHq;a mqyqKq jd¾;djkao (online records) iu.ska iEu udi yhlgu jrla Y%S ,xld jr,;a .Kldêldß wdh;khg bÈßm;a l, hq;=fõ'

Y%S ,xld jr,;a .Kldêldß wdh;kh uÕska mqyqKqj we.hSu'

mqyqKq ld,iSudj ;=, mqyqKqj we.hSï'

m%dfhda.sl mqyqKqjg wdod,j lrk we.hSï YsIH mqyqKq yd ixj¾Ok lñgqfõ idudðlfhl= úiska fyda lñgqj uÕska m;a lrk ,o fjk;a idudðlfhl= jsiska fyda isÿlrkq we;

mqyqKqfõ b;sß ld,iSudj ;=,§ jeäÈhqKq lr.ekSug wjYH fCI;% y÷kd.ekSug fuu we.hSu u.ska YsIHhdg yelsjkq we;

jeäÈhqKq l, hq;= njg we.hSu ;=<ska y÷kd.kakd ,o fCI;% ms<sn|j wod, wëCIK iudðlhdg ±kqï fokq we;

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Executive Level

mqyqKqjk YsIH - YsIHdjkaf.ka wyUq f,i f;drd.;a kshÈhlg muKla fuu we.hSu fuu wÈhrfha§ isÿlrkq we;

Corporate Level

fuu wÈhrfha mqyqKjk YsIH YsIHdjka i|yd wju jYfhka tla wksjd¾h we.hSula lrkq we;

mqyqKqj iy;sl lsÍu

mqyqKqj wjika jQ miqj YsIHka úiska ,nd.;a mqyqKqj mqyqKq wdh;kh yd wëlaIK idudðl úiska iy;sl l< hq;=h' fuh idrdxY.; jd¾;djla f,i bÈßm;a l< hq;= w;r tu YsIHhd Y%S ,xld jr,;a .Kldêldßs wdh;kfha iy;sl ,dNsfhl= $ wdYs%; idudðlfhl= ùug iqÿiqo hkak;a Tjqka úiska ks¾foaY l< hq;= fõ'

Executive Level mqyqKj ksu lsÍu

fr.=,dis wxl 27 yd 29 hgf;a mqyqKqj iy;sl lsÍu'

Business yd Corporate wÈhf¾ mqyqKq .súiqulg t,öug m%:u mqyqKqj ,nkakka úiska ;u wëCIK idudðlhd" yd mqyqKq wdh;kh yryd Executive wÈhf¾ mqyqKqj id¾:lj iïmQ¾K l, njg iy;sl lr .; hq;= fõ' ;jÿrg;a mqyqKq úh hq;= wxY fõ kï tu ÿ¾j, wxY" wvqmdvqlï ms<sn|j YsIHkg yd jr,;a .Kldêldß wdh;kfha mqyqKq wxYhg ±kqï§ wëlaIK idudðlhd úiska .súiqu §¾> l, hq;= fõ'

m%dfhda.sl mqyqKqj yd úNd.j,g fmksisàu'

úNd.j,g wjYHjk m%dfhd.sl mqyqKq wjYH;d

Executive yd Busness Level ys úNd.

Exectutive yd Busness Level ys úNd. i|yd b,a¨ïlsÍug mqyqKqj iïmq¾K lsÍu w;HdjYH fkdfõ' tfy;a ;ukaf.a uq,a úNd. wÈhrhkaysÈu m%dfhda.sl mqyqKqj weröug YsIHhkaj Èßu;a lrkq ,efí

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Corporate Level

úNd.h wdrïNjk Èkg fyda Bg m%:u my; ±lafjk wjYH;djka iïmQ¾K l, hq;=fõ

Executive Level ys mqyqKqj ksu lsÍu

CBA /CAB/Intermediate iy;slhg iqÿiqlï ,o miqj Business Level yS mqyqKqjg wod,j jevlrk Èk 220 la iïmQ¾K lsÍu

iy;sl m%odkh lsÍu'

iy;sl ,;a jHdmdr .KldêldÍjrfhl= ùu i|yd imqrd,sh hq;= iqÿiqlï (Certified Business Account)

Executive wÈhf¾ mqyqKqj" úNd. yd wfl;=;a l=i,;d id¾:lj iïmQ¾K lsÍ-fuka miqj iy;sl,;a jHdmdr .KldêldÍ (CBA) iqÿiqlu i|yd whÿïlsÍug YsIHhkayg yelsfõ'

iy;sl ,;a fcHIaG jHdmdr .KldêldÍjrfhl= imqrd,sh hq;= iqÿiqlï (Certified Senior Business Accountant)

Business Level wÈhf¾ mqyqKqj" úNd. yd wfkl=;a l=i,;d id¾:lj ksu lsÍfuka miqj" iy;sl ,;a fcHIaG jHdmdr .KldêldÍ (CSBA) iqÿiqlug b,a¨ïlsÍug YsIHhka yg yels fõ'

wdY%s; idudðl;ajh i|yd imqrd,sh hq;= iqÿiqlï (Associate Chartered Accountant)

my; ±lafjk ish¨ ks¾kdhlhka id¾:lj ksulrk YsIHhka wdYs%; idudðl;ajh i|yd b,a¨ï lsÍug iqÿiq jkq we;'

wdh;kfha ish¨ úNd.

mqyqKq wdh;kfha yd wëlaIK idudðlhdf.a iy;sl lsÍu;a iuÕu Executive, Busness yd Corporate Level ys mqyqKqj'

l=i,;d fudähq,h Skills Pillar

jD;a;Suh wdpdrO¾u yd wdl,am (Online Ethics module)

m%dfhda.sl mqyqKqjg iïnkaO iïuqL mÍCIKh (Viva - Voce)

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jD;a;sfha kshe,Su i|yd ,ndfok iy;slh Entitlement for Public Practice

jD;a;sfha kshe,Su i|yd ,ndfok iy;slhg wjYH mqyqKq wjYH;d

Y%S ,xld jr,;a .Kldêldß wdh;kfha idudðl;ajh ,nd .ekSfuka wk;=rej jD;a;sfha kshe,Su i|yd iy;slh ,nd .ekSug my; wjYH;d imqrd ;sìh hq;=h'

Y%S ,xld jr,;a .Kldêldß wdh;kfha wdYs%; idudðl;ajh ,nd ;sîu'

Certified Senior Business Accountant iy;slhg iqÿiqlï ,eîfuka miq ú.Kk wxYfha wkqu; mqyqKq wdh;khl jir foll ^ojia 440& Corporate Level mqyqKqj ksu lr ;sîu'

jeä úia;r i|yd Practical Training Guide lshjkak'

jD;a;sfha kshe,Sfï iy;slh i|yd iqÿiqlï ,eîug rcfha ú.Kk fomd¾;fïka;=fõ mqyqKqj ,nkakka iïmQ¾K l< hq;= mqyqKq iqÿiqlï

ú.Kldêm;s fomd¾;fïka;=fõ§ Corporate Level ys mqyqKqj ,nkakd jq YsIHhska" jHjia:dms; ú.Kk wdjrKh lrkq ,nk my; ±lafjk fiajdodhlhska hgf;a wju jYfhka 50] l id¾:l fiajdld,hla ksul, hq;=h'

jdKscuh ixia:d ^ úfYaI jHdmdr jHjidhlhka&

md¾,sfïka;=jg j. lshk rdcH wxYfha fomd¾;fïka;= ish¨ rcfha fomd¾;fïka;= yd wud;HxY&

rdcH wxYfha .sKqï m%ñ;Ska fhdod.kakd rdcH wxYfha ixúOdk

by; i|yka ish¨ wjYH;d fyda kEu wjYh;djla ld,iSudj ;=,§ imqrd,Sug wiu;a jk mqyqKqj ,nkakka yg kj .súiqulg t,öug wjYH jk w;r" mßph iy;slhg wod, iqÿiqlï ,nd.ekSu msKsi b;sß ld,iSudj ;=, tajd iïmq¾K l, hq;=fõ'

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mqyqKqfjka ksoyia lsßï

mQ¾Kld,Sk wOHhk ld¾h uKav,Sh idudðlhka ^lÓldpd¾hjreka& i|yd jQ úfYaI mqyqKq ie<eiau

ms,s.;a úYaj úoHd,hkays .KldêlrK (Accounting) fyda $ iy uQ,H (Finance) úIhka i|yd foaYkd meje;aùfuys mQ¾K ld,Skj fhÈ isák lÓldpd¾hjreka yg my; ±lafjk wdldrfha úfYaI mqyqKq ie,eiaulaa ,nd § we;'

m%fhda.sl mqyqKqj iïmQ¾K lsÍfuka f;drj Corporate Level úNd.hg whÿï l< yel'

my; ±lafjk úfYaI jevigyk hgf;a" m%dfhda.sl mqyqKq wjYH;dj ksulsßug wjir ,ndfokq ,efí'

^ms,s.;a úYaj úoHd,hla hkq Y%s ,xldfõ úYaj úoHd, fldñIka iNdj úiska wkqu; lrk ,o fyda fmdÿrdcH uKav,Sh úYaj úoaHd, wdh;kh u.ska wkqu; lrk ,o úYaj úoHd,hls'&

úfYaI mqyqKq ie<eiau

Wla; iqÿiqlu iïmQ¾K lrk lÓldpd¾hjreka yg" ;u m%dfhda.sl mqyqKqj ksu lrkq msKsi" wkque;sh ,;a mqyqKq wdh;k iuÕ fláld,Sk mqyqKq .súiqï j,g t,öug bv ,ndfokq we;' fláld,Sk mqyqKq .súiqula Èk 55 lg fkdwvq úh hq;=h' fuu jevigyk hgf;a Èk 660 l mqyqKq ld,iSudj iïmQ¾K lsÍu i|yd jir 05 l Wmßu ld,iSudjla ,ndfok w;r Wmßu jYfhka wkque;sh ,;a mqyqKq wdh;k ;=kla iuÕ mqyqKqjla wdjrKh fldg ;sìh hq;=h'

i;s wka; j,§ mqyqKqfjys ksr;ùuo jevlrk Èkhka f,i i,lkq we;'

AAT idudðlhska i|yd mqyqKqj ksoyia lsßï

AAT wdh;kfha idudðl;ajh ,enQ fyda tu idudðl;ajh i|yd iqÿiqlï ,;a (passed finalists) YsIH YsIHdjka my; wjYH;d imqrd,kafka kï Y%S' j'.'wd' Execu-tive Level mqyqKqfjka iïmQ¾Kfhkau ksoyia lrkq ,efí'

Y%S' j'.'wd' wkqu; mqyqKq wdh;khl jr,;a .KldêldÍjrfhl= hgf;a jir foll mqyqKq ld,hla iïmQ¾K lr ;sìu'

tlS mqyqKqj Y%S' j'.'wd' mqyqKq .súiqu yd iudk .súiqulg hg;aj ksu lr ;sìu'

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tlS mqyKq ld,h ;=< Y%S' j'.'wd' mqyqKq jd¾;d ^Training Record& yd iudk whqßka AAT mqyqKq jd¾;d mj;ajdf.k f.dia ;sîu'

igyk ( mqyqKqjkakkag " mqyqKqj ms<sn| jeä úis;r wvx.= Practical Training Guide fmd; mßYS,kh lsÍug ks¾foaY lrkq ,efí'

CIMA - UK/ACCA -UK idudðlhka i|yd mqyqKqj ksoyia lsÍï

CIMA/ACCA idudðl;aj ,enQ Y%S ,xld jr,;a .Kldêldß wdh;kfha YsIH YsIHdjka yg m%dfhda.sl mqyqKqjlska f;drj jr,;a .KldêldÍ wdh;kfha ish¿u úNd. i|yd fmkS isáh yels w;r wmf.a idudðl;ajh ,nd .eksu i|yd Tjqka úiska imqrd,sh hq;= m%dfhda.sl mqyqKqj fufiah'

ACA idudðl;ajh ,nd .ekSu i|yd mqyqKq wjYH;djka

CIMA/ACCA - UK wdY%S; idudðl;ajh ,nd.eksfuka miq jir 3 lg wvq ld,hla m<mqreoao we;s idudðlhska i|yd wjqreÿ 1 l ksoyia lsÍula fokq ,nk w;r CIMA/ACCA idudðl;ajh ,enq miq Y%S ,xld jr,;a .Kldêldß wdh;kfha wkqu; mqyqKq wdh;khla iuÕ mqyqKq .súiqulg we;=,;aj jir foll wëlaIK m%dfhda.sl mqyqKqj (Monitored training) iïmQ¾K l< hq;=h'

CIMA/ACCA wdY%S; idudðl;ajh ,nd.ekSfuka miq jir 3 la fyda Bg jeä ld,hla m<mqreoao we;s idudðlhska i|yd j¾I 2 l ksoyia lsÍula fokq ,nk w;r CIMA/ACCA idudðl;ajh ,enq miq Y%S ,xld jr,;a .Kldêldß wdh;kfha wkqu; mqyqKq wdh;khla iuÕ jirl mqyqKq .súiqulg we;=,;aj jirl ld,hla wëlaIK m%dfhda.sl mqyqKqj iïmQ¾K l< hq;=h'

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I C A E W idudðlhka i|yd mqyqKqfjka ksoyia lsÍu

tx.,ka; yd fõ,aia jr,;a .KldêlrK wdh;kfha ÎCAEW) idudðlhka uq¨ mqyqKqld, iSudfjkau ksoyia lrkq ,nk w;r" iDcqju Y%S ,xld jr,;a .KldOsldrs wdh;kfha idudðl;ajh i|yd b,a¨ï l, yels fõ'

íafÜ%,shdfõ CPA idudðlhska i|yd ksoyia lsÍï

CPA idudðl;ajh ,nd we;s idudðlhka Y%S ,xld jr,;a .KldOsldrs wdh;kfha uqM mqyqKq ld, iSudfjkau ksoyia lrkq ,efí'

jD;a;Sh .Kldêldßjrfhl= (Practicing Accountant) f,i lghq;= lsÍu'

wfkl=;a jD;a;Ska yryd mqyqKqj ioZyd by; ksoyia lsÍu ,ndf.k jr,;a .Kldêldß idudcsl;ajh ,nd .kakd ishû idudcslhska jD;a;sfha kshe,Sug wjirfok iy;slh (Practicing certificate) wjYH kï t ioZyd fuu w;afmdf;ys ioZyka lr we;s mqyqKq ld, iSudj ta wdldrfhkau iïmQ¾K l< hq;=h'

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Publication Price List 2017 for Students

Description Amount (Rs)

SLFRS 9,15,16 {(SLFRS 09- Financial Instruments (Effective for financial peri-ods beginning on or after 1st January 2018 ,SLFRS 15- Revenue from Contracts with Customers (Effective for financial periods beginning on or after 1st January 2018,SLFRS 16-Lease (Effective for financial period Beginning on or after 1st January 2018}

900.00

Sri Lanka Accounting Standards -Application Guidance(Applicable for Financial Periods beginning on or after 1st January 2012)

3,000.00

Sri Lanka Accounting Standard For small and Medium-Sized Enti-ties-2015 {(Applicable for Financial Periods beginning on or after 1st January 2017) (SLFRS for SMEs)}

400.00

Sri Lanka Accounting Standard For small and Medium-Sized Enti-ties-2015 {(Applicable for Financial Periods beginning on or after 1st January 2016) (SLFRS for Smaller Entities) (Medium - English ,Tamil)}

200.00

Small & Medium Sized Entities Audit Manual Vol-03 6,000.00Sri Lanka Auditing Standards &Sri Lanka Standard on Qual-ity Control 1- (2014 Edition-Volume 1) and Sri Lanka Other Pronouncement and Sri Lanka Related Services Pronouncements (2014 Edition-Volume 2)

2,000.00

Open Book Referential-Student Edition(Code of Best Practices on Corporate Governance, Statement of Alternative Treatment (SOAT), IFRICs AND SICs Applicable for Financial Period Be-ginning On or after 01/01/2012

375.00

Code Of Ethics-2016 400.00Code Of Best Practices On Corporate Governance - 2013 700.00Urgent Issues Task Force 1- 40 300.00Selected Essays and Extracts from Judgements By Justice Mark Fernando

500.00

CA Sri Lanka Hand Book On Vat Law-2016 1,000.00Reflection On Taxes & Tax Payers 650.00CTA Awareness Level Study Guide (Up to 2015/2016) 1,000.00

CA Sri Lanka

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CTA Advisory Level Study Guide (Taxation of Companies, Indi-viduals, Partnerships AND Other Entities Up to Year Of Assess-ment 2015/2016 )

2,000.00

Certified Tax Advisor {(Advisory Level) Study Guide 02 (Value Added Tax, Economic Service Charge, Nation Building Tax And Other Taxes}(Incorporated 2016 Amendments)

1,000.00

Chartered Tax Advisor {(Advisory Level) Study Guide 03 (Income Tax Administration and Case Laws)}

1,000.00

CA Sri Lanka Guide To Income Tax Law-(Revised Edition- Year Of assessment 2014/2015 and 2015/2016)

1,700.00

Reports of Sri Lanka Cases on Income Tax, Customs Duty, Excise Duty, Stamp Duty and Other Taxes(1997-2012)

3,500.00

Sri Lanka Public Sector Accounting Standards - 2009(Volume I-Sinhala)

200.00

Sri Lanka Public Sector Accounting Standards - 2012(Volume II-Sinhala)

200.00

Sri Lanka Public Sector Accounting Standards 2009 (Volume I - English)

200.00

Sri Lanka Public Sector Accounting Standards 2012 (Volume II - English)

200.00

Glossary Of Accounting and Business Management Terminology (English/ Sinhala)

550.00

Curriculum(2015) 1,000.00KE1 Financial accounting& Reporting Fundamentals(English)(Revision Kit)

200.00

KE2 Management Accounting Information (English) (Revision Kit)

200.00

KE3 Fundamentals of Law (English) (Revision Kit)

100.00

KE4 Processes, Assurance & Ethics (English) (Revision Kit) 200.00KE5 Commercial Insight for Management (English) (Revision Kit)

200.00

KE1 Financial accounting& Reporting Fundamentals (Sinhala) (Revision Kit)

200.00

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KE2 Management Accounting Information (Sinhala) (Revision Kit)

200.00

KE3 Fundamentals of Law (Sinhala) (Revision Kit) 100.00KE4 Processes, Assurance & Ethics (Sinhala) (Revision Kit) 200.00KE5 Commercial Insight for Management(Sinhala) (Revision Kit) 200.00KB1 Business Financial Reporting (Revision Kit) 200.00KB2 Business Management Accounting (Revision Kit) 200.00KB3 Business Law (Revision Kit) 100.00KB4 Business Assurance, Ethic & Audit (Revision Kit) 200.00KB5 Business Value Creation (Revision Kit) 200.00KC1 Corporate Financial Reporting (Revision Kit) 200.00KC2 Corporate Finance and Risk Management (Revision Kit) 200.00KC4 Corporate Governance, Assurance & Ethics (Revision Kit) 200.00Student Guide Book ( English) 200.00Student Guide Book (Sinhala ) 200.00The Execution Shortcut 2,000.00Business Benchmark (Advanced) with 3 Audio CDs Student Book BEC Higher)

1,500.00

Business Benchmark (Advanced) with 3 Audio CDs Teacher's Resource Book BEC Higher)

2,215.00

Business Benchmark (Advaced) with 3 Audio CDs Teacher's Resource Book BEC Higher)

2,215.00

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,shdmÈxÑh i|yd b,a¨ï m;%h msrùu msKsi Wmfoia

1’ 15 msgqjg wkql+,j wjYH wju wOHdmk iqÿiqlï iys; wh muKla ,shdmÈxÑ ùu i|yd

b,a¨ï l< hq;=h’ ,shdmÈxÑh i|yd wjYH iqÿiqlï fkdue;s whÿïlrefjl=g .dia;=

wdmiq f.jkq fkd,efí’

2’ lsishï lreKlg by,ska ^*& ,l=K ;sfí kï” fhda.H ms<s;=r §ug tu ,l=Kq iqÿiq

mßÈ i<l=Kq l< hq;=h’

3’ 1a yd 1b fldgia msrùfï§ Tn úiska ,shdmÈxÑ ùu i|yd bÈßm;a lr we;s wOHdmk

iy;slj, mßÈ ku i|yka l< hq;=h’ wOHdmk iy;slj, ku iy Tn 1a yd 1b

fldgiaj, i|yka lrk kï w;r fjkila we;akï muKla Èjqreï m%ldYhla fyda

thg wod, ,shlshú,s bÈßm;a l< hq;=h’

4’ 2 fldgfia i|yka l< hq;af;a b,a¨ïlref.a ;eme,a ,smskhhs’ ^Correspondence Addresss&

3 jk fldgfia i|yka l< hq;af;a b,a¨ïlref.a iaÓr ,smskhhs’

5’ ,shdmÈxÑ ùu i|yd whÿïm; Ndr .; fyd;a” tfia ,shdmÈxÑ jQ YsIHhd” wdh;kh úiska

iemfhk iaj wOHhk mdGud,dj yeoEßh hq;=fõ’

6’ 13a” 13b ,shdmÈxÑ ùu i|yd wjYH iqÿiqlï ksrdlrKh lsÍfï§ úNd. flduidßia u.ska

mj;ajk ,o úNd. i|yd úNd. flduidßia úiska ksl=;a l< iy;sl m;a fyda úNd.

flduidßia ksl=;a lrk ,o iy;sl fkdue;s wjia:dj,§ mdie,a m%Odkshdf.a iy;slhla

fyda fjk;a úNd. iy;sl fkdue;s wjia:dj,§ kï wod, mÍlaIK n,Odßhd úiska

ksl=;a lrk ,o iy;sl lrk ,o Pdhd msgm;a Ndr .kq ,efí’ úfYaI úêúOdk fhdod

we;s úfgl yefrkakg fjk;a iy;sl ms<s.kq fkd,efí’

7’ 13a” 13b iy 18 my; i|yka mqoa.,fhl= úiska whÿïlref.a w;aik iy wOHdmk

iy;sl m;aj, Pdhd msgm;a iy;sl l< hq;=fõ’

jr,;a .KldêldÍjrfhl= fyda wdKavqfõ fyda wOHlaI md,l fyda wkqu; l< mdi,l

m%Odksfhl= fyda tu ;k;=f¾ isg úY%du ,;a wfhl=” fldÜGdYfha .%dufiajl ks,OdÍ”

iduodk úksYaphlrefjl=” Èjqreï flduidßiajrfhl=” fmrlfodare fyda fkd;dßia

flfkl=” ;%súO yuqod j,ska tll wêldÍ ,;a ks,Odßfhl= j¾Ihlg re’90”120$- la fyda

Bg jeä taldnoaO jegqmla ,nk rcfha$ixia:d ks,Odßfhl= fn!oaO úydrhl úydrdêm;s

fyda kdhl iajdóka jykafia flfkl= ke;fyd;a wkH wd.ñl mQcH ia:dkhla Ndr

fyda mQcH mlaIfha ie,lsh hq;= ;;ajhla ork flfkl=’

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8’ whÿïm; iuÕ tjk PdrdrEm foflka tll msgqmi whÿï m;% wxlh wksjd¾hfhka

meyeÈ,sj i|yka l< hq;= w;r” wfkla PdhdrEmh whÿï mf;ys wod, fldgqfjys

w,jkak’

,xld nexl=fõ ´kEu YdLdjlska YS% ,xld jr,;a .KldêldÍ wdh;kh kñka wrUd

we;s 2323142 ys .sKqï wxlhg uqo,a ;ekam;a l< yelsh’

uqo,a ;ekam;=fõ Application # (no) yd Payment Code (RE01) meyeÈ,sj i|yka lsÍu

wksjd¾h fõ’ ^Payment Code uqo,a ;ekam;=j msgqmi i|yka lr we;&

9’ fï i|yd uqo,a ;ekam;=jla ,shdmÈxÑ lsÍfï whÿï mf;a wuqKd we;’ tu uqo,a ;ekam;=j

mdúÉÑ lr Tnf.a ,shdmÈxÑ ùfï .dia;=j ,xld nexl=fõ ´kEu YdLdjlg f.úh yel’

10’ whÿïm;a wdh;kfha ,shdmÈxÑ wxYhg fyda CA Sri Lanka f;dr;=re uOHia:dk j,g

meñK ndrÈh yel’ ;emEf,ka whÿïm;a tjkafka kï whÿïm;a nydÆ ljrfha jï

mi by< fl,jf¾ tia’ wd¾’ ta’ ^S.R.A.& hk wl=re fhdod ,shdmÈxÑ ;emEf,ka my;

±lafjk ,smskhg túh hq;=h’ ^iajwOHhk mdGud,dj ,nd .ekSu i|yd wdh;khg fyda

CA Sri Lanka f;dr;=re uOHia:dk j,g meñKsh hq;=h&

l<uKdldÍkS - YsIH fiajd”

,shdmÈxÑ wxYh”

YS% ,xld jr,;a .KldêldÍ wh;kh”

30 ta” u,,fialr udj;”

fld<U 07’

whÿïm;%h iy uqo,a ;ekam;=j ksjerÈj msrúh hq;= w;r ta iïnkaOj hï Wmfoia

wjYH kï wdh;kfha ,shdmÈxÑ wxYfhka ,nd.; yel’ ^0112352000 ext. 1100" 1101" 1102" 1103" 1104" 1105" fyda 1106&

CA Sri Lanka

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YsIH .dia;=

YsIH ,shdmÈxÑh i|yd .dia;=

2017,shdmÈxÑ .dia;= 1900.00jd¾Isl odhl uqo,^m%j¾;k j¾Ih i|yd& 1900.00tl;=j 3800.00

iaj wOHhk mdGud,d .dia;=

Executive Level ^tla úIhhla i|yd& - Rs. 1650.00

Business Level ^tla úIhhla i|yd& - Rs. 2400.00

Corporate Level ^tla úIhhla i|yd& - Rs. 3450.00

jeo.;a

uq,ajrg ,shdmÈxÑ jk YsIHhska ,shdmÈxÑ .dia;=” ,shdmÈxÑh wtZ;a lsÍfï .dia;=j” iy iaj wOHhk mdGud,d .dia;= f.úh hq;=h’ by; f.ùï tljr l< hq;= w;r uqo,a f.ùfï§ tla uqo,a ;ekam;= m;%sldjla muKla uqtZ uqo, i|yd Ndú;d l< hq;=h’

uqo,a ;ekam;=fõ Application (#) No. yd Payment Code (Payment Code - RE01) meyeÈ,sj i|yka lsÍu wksjd¾h fõ’ Application (#) No. whÿïmf;a by< fl<jf¾ i|yka lr we;’

úIhhka f.ka ksoyia lsÍï i|yd f.úfï§ fjkuu ;ekam;= m;%sldjla Wmfhda.S lr.; hq;=h’

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úNd. .dia;= - 2017

Income Code

Description Amount (Rs.) Sri Lanka Qatar Male

EX01 Executive Level Per subject 1800.00 - -EX02 Business Level per subject 3200.00 17000.00 13000.00EX03 Corporate Level per subject 4700.00 20000.00 15000.00EX05 KC5 Case Study 5500.00 - -

KC5 Assignment 5500.00 - -

ksoyiaùfï .dia;= - 2017 (Payment Code - RE03)

Completed CIMA pre 2015 CIMA syllabus Rs. 63,200.00

Completed CIMA 2015 CIMA syllabus Rs. 60,000.00

Completed ACCA Rs. 60,000.00

CPA Australia Rs. 75,000.00

Executive Level per subject Rs. 1,800.00

Business Level per subject Rs. 3,200.00

Corporate Level per subject Rs. 4,700.00

Fees for Training Division - 2017Income

CodeDescription Amount

TR01 Training Agreement - One Level Rs. 1850.00TR01 Training Agreement - Both Levels Rs. 2300.00TR02 CAB II/CBA – Certificate - applied within 6

months from the eligible dateRs. 3000.00

TR02 CAB II/CBA - Certificate- late application Rs. 5000.00TR03 DAB/SCBA – Certificate Rs. 7000.00TRN06 Manual Training Record Book Rs. 1000.00TRN10 Online Training Record Bood Rs. 650.00

ysih w;afmd; - welcome to ca sri lanka · ca sri lanka ....-4- personal pillar performance...

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