Sinhala (Sri Lanka)Tamil (Sri Lanka)


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

Knowledge Pillar Exemptions

Qualification Exemptions from Curriculum (2015) Knowledge modules to be
Members / Passed finalists Executive Level - I
  • KE 1 Financial Accounting & Reporting Fundamentals
  • KE 3 Part A - Fundamentals of Taxation
  • KE 5 Commercial Insight for Management

Executive Level – II

  • KE 3 Part B - Fundamentals of Law
Executive Level - II
  • KE 2 Management Accounting Information
  • KE 4 Processes, Assurance & Ethics

Business Level
(5 Modules)

Cooperate Level
(5 Modules)

Practical Training Exemptions

Members/passed finalist of AAT are exempted from the Certificate Level training requirement of CA Sri Lanka, subject to satisfying the following requirements:

  • Completion of two years’ practical training in a training organization approved by CA Sri Lanka, under the supervision of a member of CA Sri Lanka.

  • Such training has to be completed under a training agreement identical to an agreement signed by a Certificate level trainee of CA Sri Lanka.

  • The record of training should be maintained in a manner identical to the scheme specified for a Certificate level trainee of CA Sri Lanka.

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