Accounting job ads in Sri Lanka name the same five qualifications again and again: CA Sri Lanka, ACCA, CIMA, CMA Sri Lanka and AAT Sri Lanka. This guide compares how each one is entered and structured, shows which exemptions link them, and then covers what UK-client accounting jobs in Colombo ask for.
What employers ask for
EY’s Colombo advertisement for a Senior Executive in Accounting Compliance and Reporting, dated 17 September 2026, asks for a finalist of CA Sri Lanka, CIMA, ACCA or CMA. It also asks for 3 to 4 years of accounting experience and willingness to work UK business hours, 1 PM to 9 PM.
A recruiter’s Senior Accountant ad for a UK accounting and tax team in Mount Lavinia lists ACCA, ACA, CIMA, AAT or an equivalent qualification. It says part-qualified candidates with strong UK experience may be considered.
Our own Junior Accountant listing at DASA Solutions asks for a fully qualified ACCA and knowledge of UK tax compliance. Its Senior Accountant listing is the next grade up.
Employers accept several bodies for the same job. Your choice depends on the qualification you hold today, the time you can give and the work you want to do.
The five qualifications at a glance
| Body | Entry | Structure | What you earn |
|---|---|---|---|
| CA Sri Lanka | 3 simple passes at A/L from any stream, according to the institute | Business, Corporate and Strategic levels (Curriculum 2025-2030) | CBA, then CCA, then ACA |
| ACCA | No degree needed at any entry point | 13 exams in 3 levels, plus an Ethics and Professional Skills module | ACCA membership after the exams and practical experience |
| CIMA | Certificate level has no formal entry requirement | Certificate, then Operational, Management and Strategic levels | CGMA designation |
| CMA Sri Lanka | 3 A/L passes for direct entry. Other routes exist | Certificate, Operational, Managerial and Strategic levels, plus an Integrative Case Study | ACMA after 3 years of practical training |
| AAT Sri Lanka | 6 O/L passes, 2 A/L passes or 5 years in an accounts clerk role | 3 levels, 13 courses (Curriculum 2025-2030) | Passed Finalist, then MAAT after 1 year of practical training |
Entry rules and curricula change, so check each institute’s current notice before you register.
CA Sri Lanka
CA Sri Lanka is the national chartered accountancy body. Its programme has three levels, and each one ends with a qualification. You become a Certified Business Accountant (CBA) after the Business Level, a Certified Corporate Accountant (CCA) after the Corporate Level and an Associate Chartered Accountant (ACA) after the Strategic Level.
The institute has said that students with 3 simple passes at the A/L, from any stream, can register, including on pending results. Curriculum 2025-2030 adds capstone modules at every level. The first Business Level exam under it ran in March 2026, and CA Sri Lanka reported a pass rate above 70%. The four technical Business Level modules are Fundamentals of Financial Reporting, Management Accounting, Process, Audit and Assurance, and Business Fundamentals, Law and Tax.
Statutory audit and public practice in Sri Lanka need CA Sri Lanka membership. Anyone who wants to sign audit reports or run an audit firm needs this qualification.
ACCA
ACCA is a UK-based body with students across Sri Lanka. The qualification has 13 exams in three levels: Applied Knowledge (Business and Technology, Management Accounting, Financial Accounting), Applied Skills (6 papers) and Strategic Professional. Students also complete an Ethics and Professional Skills module and meet a practical experience requirement before they become members.
ACCA asks for no degree at any entry point. It grants exemptions only from the first 9 exams, the Applied Knowledge and Applied Skills papers, and never from Strategic Professional.
CA Sri Lanka members with 5 years of relevant post-qualification experience can apply for direct ACCA membership. That route gives membership only and carries no automatic practice rights. Check ACCA’s current exam structure on accaglobal.com before you register.
CIMA
CIMA is the management accounting body inside the AICPA and CIMA alliance, and it awards the Chartered Global Management Accountant (CGMA) designation. The Certificate level is open to everyone with no formal entry requirement.
The professional qualification has three levels: Operational, Management and Strategic. Each combines objective tests with a case study exam. The Strategic level covers Strategic Management, Risk Management and Financial Strategy, and ends with the Strategic Case Study.

CMA Sri Lanka
The Institute of Certified Management Accountants of Sri Lanka was incorporated by Act No. 23 of 2009 as the national management accounting body. Its Professional Programme 2023-2027 has four levels: Certificate, Operational, Managerial and Strategic. The Integrative Case Study at the Strategic Level closes the programme.
Direct entry needs a minimum of 3 passes at the A/L, and the institute also lists other routes and lateral entry points. Passed finalists complete 3 years of practical training and then use the designation ACMA. CPA Australia has a Member Pathway Agreement with CMA Sri Lanka, which lets members apply for Associate CPA membership.
AAT Sri Lanka
AAT Sri Lanka was founded in 1987 on the initiative of CA Sri Lanka and trains mid-level accounting professionals. The Tertiary and Vocational Education Commission (TVEC) accredits the qualification as equivalent to NVQ Level 5, the diploma level. Our NVQ levels guide explains what that level means.
You can register with any one of these: 6 O/L passes, 2 A/L passes, or 5 years of experience as an accounts clerk, audit clerk, bookkeeper or accounts trainee. Students awaiting O/L results can apply with pending results.
Curriculum 2025-2030 started with the July 2026 exams. It has 3 levels with 4 technical subjects each, plus Business Communication, which is held in English only. Exams run in January and July in Sinhala, Tamil and English, and the pass mark is 50 per subject. A/L passes in Accounting, Mathematics, Economics or Business Studies can exempt you from the matching Level I subjects.
Membership (MAAT) needs 1 year of practical training, at least 220 working days, and a 2-day People and Leadership Skills workshop.
What an AAT Passed Finalist can skip elsewhere
AAT’s student guide (February 2026) lists exemptions into the other four bodies. They link the qualifications and cut study time for someone who starts at AAT.
| Body | Exemption for AAT Passed Finalists |
|---|---|
| CA Sri Lanka | All four technical Business Level modules of the 2025-2030 curriculum |
| ACCA | Business and Technology, Management Accounting and Financial Accounting, plus Financial Reporting from Applied Skills |
| CIMA | The whole Certificate level |
| CMA Sri Lanka | All Certificate level subjects and 3 Operational level subjects |
The guide adds a condition for CA Sri Lanka and ACCA. They do not grant the exemption to AAT finalists who earned the qualification through exemptions other than A/L results. Confirm your own case with the institute before you plan around it.
UK-client accounting jobs in Colombo
Several firms in Colombo advertise roles that serve UK clients. The ads describe Xero bookkeeping, VAT returns, payroll, final accounts and corporation tax returns. One ad names UK GAAP and FRS 102 for statutory accounts. Senior grades add review of junior staff’s work.
Hours follow UK time. EY’s ad lists 1 PM to 9 PM, and another UK-client ad on ikman.lk lists 1 PM to 10 PM with the UK public holiday calendar. Software named in the ads includes Xero, QuickBooks Online, Sage, IRIS and TaxCalc.
AAT Business School runs a 4-month Diploma in Digital Accounting that covers cloud accounting in QuickBooks Online, Xero and Zoho Books. It is open to AAT students and members, accountancy students and people in finance jobs.
First jobs and progression
AAT Sri Lanka runs a job bank for registered students and members. It lists roles at these grades: accounts or finance intern, accounts or audit trainee, associate, executive, accounts assistant, assistant accountant and accountant. UK-team ads from recruiters add the senior accountant grade.
Some ads accept part-qualified candidates. If you have passed some papers, apply and state exactly which ones. Our internship guide covers how to find a placement for practical training.
Which one to start with
- You want audit or public practice in Sri Lanka: CA Sri Lanka is the qualification the law requires for it.
- You want UK-client or international finance work: ACCA, CIMA and CA Sri Lanka all appear in these ads, and EY also names CMA.
- You want management accounting inside a company: CIMA and CMA Sri Lanka both focus on it.
- You have O/L passes, 2 A/L passes or work experience in accounts: AAT Sri Lanka has the lowest entry requirement, and its exemptions feed into the other four.
Check before you register
- Read the entry rule on the institute’s own site: casrilanka.com, accaglobal.com, aicpa-cima.com, cma-srilanka.org and aatsl.lk.
- Find out which curriculum your exams fall under. CA Sri Lanka and AAT Sri Lanka both moved to 2025-2030 curricula, and CMA Sri Lanka’s current programme covers 2023-2027.
- Ask the institute, in writing, how an exemption applies to your exact qualifications.
- Choose a learning provider the institute accredits. AAT Sri Lanka publishes a list of accredited education centres.
For related reading, see our guides to the best professional certifications in Sri Lanka and what to do after your A/Ls. Current accounting openings are on our job vacancies in Sri Lanka page.
Sources checked
- AAT Sri Lanka Students’ Guide, February 2026
- Sunday Times on CA Sri Lanka’s 2025-2030 curriculum, April 2026
- Sunday Times on CA Sri Lanka entry and exit levels, February 2022
- ACCA exemption rules and ACCA’s route for CA Sri Lanka members
- BPP on the CIMA qualification and CIMA exam structure
- Daily Mirror on the CMA Sri Lanka 2023-2027 programme and CMA Sri Lanka entry qualification
- EY Colombo ACR Managed Services advertisement and InTalent Asia Senior Accountant advertisement
About the Author
Prasad Fernando is the CEO of Skysol Solutions and the owner of CareerLK.com and CourseLK.com. A digital creator with hands-on experience building and managing online platforms for Sri Lanka’s job and education sectors.