AAT Sri Lanka

Overview

The Association of Accounting Technicians of Sri Lanka (AAT Sri Lanka) runs a mid-level accounting and business qualification. It was set up in December 1987 on the initiative of the Institute of Chartered Accountants of Sri Lanka, and its governing council includes members nominated by that institute and by two government ministries. The Tertiary and Vocational Education Commission of Sri Lanka has accredited the qualification as equivalent to NVQ level 5 (diploma level).

The exam structure has three levels, Level I, Level II and Level III. A talent subject, Business Communication, sits alongside them. A new curriculum applies from the July 2026 examination.

Who can apply

Only registered AAT Sri Lanka students can apply for its examinations. To register, you need one of the following:

• Six passes at the Sri Lankan G.C.E. Ordinary Level, or five passes at the UK G.C.E. Ordinary Level.

• Two passes at the G.C.E. Advanced Level (Sri Lanka or UK).

• Five years of experience as an accounts clerk, audit clerk, bookkeeper or accounts trainee in a recognised establishment.

• Any other equivalent or higher qualification that the Governing Council accepts.

There is no age limit. You can register while waiting for O/L results, and A/L students can register too.

Exam pattern

Every subject paper lasts three hours. Level II and Level III papers add 15 minutes of reading time. Business Communication follows the Level II structure but has no reading time. Under the structure effective from the July 2026 exam, papers are divided into sections of objective test questions and compulsory written questions.

Papers are set in English, Sinhala and Tamil. Business Communication is held in English only.

Levels or stages

Level I

Four subjects: Financial Accounting, Business Mathematics and Statistics, Economics, and Business Environment.

Level II

Four subjects: Financial and Cost Accounting, Digital Transformation and Information Systems, Business Law, and Business Management.

Level III

Four subjects: Financial Reporting, Management Accounting and Finance, Risk, Controls and Audit, and Corporate and Personal Taxation. You can only enter Level III after completing, or being exempted from, all Level I and Level II subjects, and you must apply for all Level III subjects together.

Business Communication

This is the talent subject. You can take it once you have finished Level I, and apply for it with Level II or Level III. To become a Passed Finalist, you must complete all Level III subjects and Business Communication.

Marking and results

• The pass mark in each subject is 50 marks.

• If you fail a level but score a C grade or better in a subject, that result stays valid and you do not repeat the subject.

• You cannot apply again for a subject you have passed or been exempted from.

• Results are released within 50 days of the exam and can be viewed on the AAT Sri Lanka website. Result sheets are also posted.

• Having a mobile phone, smart watch or notes in the exam hall can lead to cancellation of results or studentship.

Important dates

AAT Sri Lanka holds examinations twice a year, in January and July.

• July 2026 exam: 25 and 26 July, and 1 and 2 August 2026. Forms were issued on 2 April 2026 and closed on 4 May 2026, or 11 May 2026 with a late fee.

• January 2027 exam: 16 and 17 January, and 30 and 31 January 2027. Forms were issued on 21 September 2026 and close on 20 October 2026, or 27 October 2026 with a late fee.

To sit a particular exam, student registration normally has to be in before 31 January for the July exam and before 31 July for the January exam. AAT Sri Lanka says these dates can change, and the Governing Council can change exam dates.

Fees

• Registration fee (Students' Guide, February 2026): Rs. 4,500, or Rs. 4,000 for school students. Late registration costs Rs. 4,950.

• Renewal of student registration: Rs. 2,750, or Rs. 3,250 if renewed late. These fees can be revised.

• Exam fees per subject, as listed on the official examination page in 2026: Level I Rs. 2,600, Level II Rs. 3,100, Level III Rs. 3,300, Business Communication Rs. 3,100. Late applications within seven days of the closing date carry a 50% additional fee.

How to apply

1. Register as a student, online at aatsl.lk or with an application kit from the head office, a branch or an accredited education centre. Send your identity, birth and education documents with the fee.

2. Renew your registration every year until you finish all exams. Initial registration runs to the end of the calendar year.

3. Claim any exemptions, for example based on A/L subjects or other qualifications, and pay for them before you apply for exams.

4. Apply for the exam through the exam portal or with the entry form, choosing your language and exam city. Pay the exam fee to the Bank of Ceylon, or by card on the portal.

5. Collect your admission card, which is posted about two weeks before the exam and can also be downloaded from the exam portal during a set period.

After the exam

Passed Finalists can apply for AAT membership, which allows use of the MAAT designation. Membership requires one year of professional experience or training, with at least 220 working days across a calendar year, and attendance at the People and Leadership Skills workshop. The guide also lists exemptions that AAT Sri Lanka passes can give towards other bodies' courses.

FAQs