Association of Chartered Certified Accountants (ACCA) – Mutual Recognition Agreement (MRA)

Qualification	Exemptions from Curriculum (2020)	CA Sri Lanka Practical Training Requirement (PTR)
ACCA Members with 5 years (or more) of post-membership experience	Direct Membership	Direct Membership

ACCA Members with less than 5 years of post-membership experience	All professional knowledge and skills pillar course units are exempted	ACCA members with more than 3 years & less than 5 years of post-membership experience; Assess relevant professional competencies achieved in practical training by the ACCA member who is intending to join the CA membership through a competency assessment review and viva voce. ACCA members with no experience - less than 3 years of post-membership experience; one year (Strategic level) monitored practical training as prescribed in the Practical Training Guide, after the student is being granted the exemptions.

Qualification

Exemptions from Curriculum (2020)

CA Sri Lanka Practical Training Requirement (PTR)

ACCA Members with 5 years (or more)
of post-membership experience

Direct Membership

ACCA Members with less than 5 years
of post-membership experience

All professional knowledge and skills pillar course
units are exempted

ACCA members with more than 3 years & less than 5 years of post-membership experience;

Assess relevant professional competencies achieved in practical training by the ACCA member who is intending to join the CA membership through a competency assessment review and viva voce.

ACCA members with no experience - less than 3 years of post-membership experience;

one year (Strategic level) monitored practical training as prescribed in the Practical Training Guide, after the student is being granted
the exemptions.

casrilanka