CA Sri Lanka

Overview

The Chartered Accountancy qualification of the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) has three levels: Business, Corporate and Strategic. Each level has four technical subjects and a capstone assessment. Students also complete skills components and three years of professional experience. The current Curriculum 2025-30 replaced the 2020 curriculum, and the Institute says it revises its syllabus every five years. The programme takes about three years.

Who can apply

You must first register as a student. You need one of the following:

• Three passes in one sitting at GCE Advanced Level, in any stream.

• A university degree recognised by the Institute's Council.

• GCE Ordinary Level together with a first degree or a postgraduate diploma from a recognised institution.

• A postgraduate degree from a recognised institution.

• An NVQ Level 4 qualification, which the Institute treats as equal to Advanced Level.

• Other listed qualifications, such as the CA Sri Lanka executive diploma, the final or first stage of certain accounting bodies (AAT, CIMA, ACCA and others), or being an Attorney-at-Law. The registration page has the full list.

Registration is open all year. A temporary registration is allowed while Advanced Level results are pending.

Levels or stages

Business Level

• Four subjects: BL-25-1 Fundamentals of Financial Reporting, BL-25-2 Management Accounting, BL-25-3 Processes, Audit and Assurance, and BL-25-4 Business Fundamentals, Law and Tax.

• Followed by the Business Capstone (B-CAP).

• Exams are computer-based and on demand. First attempts are in March, June, September and December, and repeat attempts in May, July, August, October and November.

• You can answer in English, Sinhala or Tamil.

• To enter, you need a current registration and renewal, the study packs for your subjects, and any exemptions you are entitled to.

Corporate Level

• Four subjects: CL-25-1 Corporate Financial Reporting, CL-25-2 Advanced Management Accounting and Finance, CL-25-3 Risk, Governance and Audit, and CL-25-4 Corporate Law and Taxation.

• Followed by the Corporate Capstone (C-CAP).

• Exams are held in June and December, in English only.

• To enter, you must have completed the Business Level core modules and B-CAP.

Strategic Level

• Four subjects: SL-25-1 Advanced Corporate Reporting, SL-25-2 Strategic Finance and Management Accounting, SL-25-3 (Advanced Audit and Professional Practice, or Advanced Risk Management and Corporate Governance), and SL-25-4 Strategic Tax Planning.

• Followed by the Strategic Capstone (S-CAP).

• Exams are held in June and December, in English only.

• To enter, you must have completed all Business and Corporate Level core modules, B-CAP and C-CAP.

• For S-CAP you also need to have completed all core modules at the three levels and the relevant training component.

Professional experience

You complete three years of approved training, with at least 220 working days a year. It is split into three stages, one for each level. A working day is 7 to 8 hours. You train at an approved training partner under a Chartered Accountant, and the period must be covered by a training agreement registered with the Institute. You can start straight after registering and train while you sit exams.

Exam pattern

• Technical subjects: You can apply for one subject or several in a sitting. Passes in subjects are carried forward, and there is no limit on attempts.

• Capstone: Each capstone is built on one case study in two parts. A pre-seen part is released before the exam, and you first complete a Verbal Pitch Assessment on it. In the final capstone exam you get unseen scenarios linked to the pre-seen material and must use both.

• Open-book rules: The Institute publishes an open-book policy for the capstone paper-based assessments.

• Skills: The Power and Integrity Skills Suite is self-paced and linked to each capstone. You can finish it any time before you apply for the Verbal Pitch. The Digital Enabling Skill Suite covers data analytics, automation and AI-driven insights, and must be completed before moving to the next level.

Marking and results

The Institute publishes detailed results on its website and sends each candidate a result sheet. There is no re-correction of scripts. Corporate and Strategic Level candidates can ask for an administrative recheck, which checks that every part was marked, the marks were added correctly and the recorded marks match the database. Requests must be made within 14 days of the results being released.

The candidate with the highest total who passes at the first attempt can win the Order of Merit Prize. The top first-attempt mark in each subject earns a Subject Prize.

Important dates

• Business Level: held on demand, as listed above. The October 2026 Business Level session has its own application notice on the website.

• Corporate and Strategic Level, December 2026: exams on 19 and 27 December 2026. The application deadline is 28 October 2026. Physical exams are in Colombo, Jaffna, Kandy, Kurunegala and Galle. Virtual exams are only for students living overseas.

• The Institute publishes a yearly exam calendar on its website.

Fees

Student registration for 2026 is Rs. 3,100 plus an annual subscription of Rs. 3,000, so Rs. 6,100 in total for a first-time student.

Exam fees for 2026, in Sri Lankan rupees:

Late applications, up to the late closing date, cost an extra 50%. Exam fees are never refunded or transferred. An administrative recheck costs Rs. 10,300 per subject at Corporate Level and Rs. 15,400 at Strategic Level.

How to apply

• Registration: Apply online or by hand or registered post to the Student Services Division, with certified copies of your birth certificate and educational certificates, a copy of your NIC, the payment slip and two passport-size photographs. Online applicants must still send certified hard copies.

• Exams: The exam division publishes a separate notice for each exam under Latest News and Exam Applications. You must have paid your annual subscription for the year. An acknowledgement is sent by email.

After the exam

Index numbers are sent by the exam division, and you need yours to view results online. Students must also finish the professional experience requirement. Check the official site for the Institute's membership rules.

Preparation tips

• Buy and collect the study packs for your subjects before applying.

• Check whether you qualify for exemptions before you apply, as they must be obtained first.

• Finish the skills suites early, since they are needed before the capstone and for level progression.

• Read the pre-seen case study closely, and follow the open-book policy for the capstone.

FAQs