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Association of Chartered Certified Accountants (ACCA)

Knowledge Pillar Exemptions

Qualification Exemptions from Curriculum (2015) Knowledge modules to be
Completed

Passed Finalist / Members

Executive Level I

Executive Level II

Business Level

  • KB 1 Business Financial Reporting
  • KB 2 Business Management Accounting
  • KB 4 Business Assurance, Ethics & Audit
  • KB 5 Business Value Creation

Corporate level

  • KC1 Corporate Financial Reporting

Business level

  • KB3 Business Taxation & Law

Corporate level

  • KC2 Corporate Financial and  Risk Management
  • KC3 Corporate Taxation
  • KC4 Corporate Governance, Assurance & Ethics
  • KC5 Corporate Strategy & Contemporary Issues

 

Skills pillar exemptions

Qualification Exemptions from Curriculum (2015) Skills modules to be
completed

Members of ACCA

Passed finalists of ACCA

Skills Pillar Modules

Executive Level Skills Pillar Modules

Business Level Skills Pillar Modules

 

None

Corporate level

  • SC 1 Corporate Communication & People Skills
  • SC 2 Corporate Information Technology & Systems

Practical Training Exemptions :

  • Associate members of ACCA with less than three years of post-membership experience have to undergo two years of monitored training of 220 working days per year under a Training Agreement approved by the Council of the CA Sri Lanka.

  • Associate / Fellow members of ACCA with over three years of post-membership experience have to undergo one year of monitored training of 220 working days per year under a Training Agreement approved by the Council of the CA Sri Lanka.

  • Training requirements to obtain Certificate to Practice: members who satisfy the requirements for Certificate to Practice Eligibility mentioned in the Practical Training Guide are entitled to apply for the Certificate to Practice.

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