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Personal Pillar - Practical Training & Development

Practical Training or the Personal pillar is at the core of the curriculum 2015 and this coupled with unique competencies developed via the Knowledge and Skills pillars, offer students the required valued experience to excel in the workplace.

Practical Training scheme was revamped along with the curriculum and the new training requirements have been developed in line with the International Accounting Education Standards for developing professional competence for aspiring professional accountants and based on the stakeholder expectation from a professional Chartered Accountant.

The new curriculum encourages practical training in the form of on-the-job training along with studies in a bid to empower students with relevant professional skills, knowledge, attitudes and behavior required of a qualified accountant.

Total period and levels of Personal Pillar

CA Sri Lanka students who are undergoing training are known as Trainees, are required to complete the total training period of three years with a minimum of 220 working days per year under following three levels ;

  1. Executive Level   (PE1)
  2. Business Level    (PB1)
  3. Corporate Level   (PC1)

CA training is full time course where the students have to joint with an approved training partner & be supervised under a chartered Accountant. Also the training period should be registered in the Institute under a Training Agreement in order to recognize it as valid practical training.

Trainees are allowed to complete the training period by signing two separate training agreements under any of the following options.

1st Agreement 2nd Agreement
Option 1 PE1
1 year PB1+ PC1
2 years
Option 2
PE1 + PB1
2 years PC1
1 year
Option 3
PE1 + PB1+PC1
3 years

However, all the 3 levels levels may be covered under one agreement, if required.

Approved Training Partners

Approved training partners are identified under two categories;

Public Practice Organizations - Firms of Practicing Chartered Accountants and the Auditor General’s Department
Non-public Practice Organizations - All other approved training organizations, other than those classified as Public Practice.

The Institute has over 600 training partners at present.

Lists of approved training organizations for Executive, Business & Corporate levels are available in this website and the library for reference.

Approved training partners and training opportunities

The specified period of practical training should be completed by working in an approved training partner. The names of all approved training partners are available on the website.

Students can apply directly for training opportunities to the training partners or through the Institute’s training bank facility.

Frequently Asked Questions – Personal Pillar

Practical Training & Development

Practical training & Development is an essential part of the curriculum 2015 of the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) to become a Chartered Accountant.

Therefore, students are required to complete specified training requirements together with the relevant examinations to be eligible for the Certificates awarded by the Institute.

These are the Certified Business Accountant (CBA), Certified Senior Business Accountant (CSBA), Associate membership (ACA), as well as the Practicing Certificate.

Hence, registered students of the Institute are encouraged to gain their practical knowledge simultaneously with the studies so that they can apply the professional skills developed through practical training to their studies & vice versa.

Students can start their practical training immediately upon registration. They are encouraged to commence practical training at early stages of examinations.

The total practical training duration is divided into three levels:

  • Executive Level (PE1)
    A Trainee qualifying for this level would be committed to value-based behaviour through the identification and association of values

  • Business Level (PB1)
    A Trainee qualifying for this level would be a values-based professional who displays an ethical approach in resolving possible conflicts

  • Corporate level (PC1)
    A Trainee qualifying for this level would be characterized by demonstrating values that inspire excellence in performance along with social responsibility

    Trainees are required to complete three years of practical training with a minimum of 220 working days per year.

Minimum Training Requirement in years and working days:

Minimum Training Requirement Executive Level Business & Corporate Level
Business Level Corporate Level
In Years 1 Year 1 Year 1 Year
In Working Days 220 Days 220 Days 220 Days

A working day shall be a day with a minimum of 7 and a maximum of 8 working hours. Half-day will be considered on proportionate basis. Working hours gathered on part-time basis assignments will not be considered equivalent to a working day.

Work during weekends

Work done during weekends shall be recognized up to a maximum of 10 days per annum.

Examination Level of Training & Duration to be Completed
Executive No Training Requirement
No Training Requirement
Corporate Completion of Business level training (220 days), after being eligible for the Certified Business Accountant (CBA Certificate)

* Note: Members of CIMA/ACCA & full time lecturers in approved universities of Sri Lanka lecturing in Accounting or/and Finance subjects are allowed to sit Corporate examination without completing training requirement.

All students who complete the relevant examinations and Practical training are entitled to apply for the following Certificates issued by the Institute.

  • Recommendation for Certified Business Accountant (CBA)
    On successful completion of the Executive level training, examinations and skills modules students are eligible to apply for the Certified Business Accountant qualification.

  • Recommendation for Certified Senior Business Accountant (CSBA)
    On successful completion of Business Level training, examination and skills modules students are eligible to apply for the Certified Senior Business Accountant qualification.

  • Recommendation for Associate Membership (ACA)
    Students who successfully complete all the following criteria are eligible to apply for admission to the Associate Membership.
    • All examinations of the Institute.
    • Executive Level and Corporate level training along with the certification of the Supervising Member and the Training Organization.
    • Skills modules
    • Professional Ethics and Attitudes module.
    • Interview on practical training. (Viva Voce Interview)

* The above certificates are awarded upon the approval of the Council.

Download Application for Intermediate/CAB Certificate/CBA

Download Application for Diploma in Accounting & Business/CSBA

Download Application for Viva-voce presentation for ACA Membership

Please visit (Practical Training under Student’s Page) for the lists of approved organizations at Public Practice & Non-public Practice sectors for Certificate (Executive) & Strategic levels (Business & Corporate).

Registered students of the Institute who wish to undergo practical training can find a Public Practice organization (audit sector) or a Non-Public Practice organization (non-audit sector) approved by the Institute, can register their profiles in CA training placement system. Please follow the below path;

CA web > Student login > Training Placement System > Register your profile

These applicant’s profiles will be updated on the Institute’s website for the reference of Members. If vacancies available those students may be call for interviews.

And also students are provided with the facility to apply directly for vacancies advertised via the CA Website or by directly applying to those organizations.

Students can directly apply for the vacancies available in the Institute Website through Students homepage under ‘Apply for Jobs’ tab.

CA web > Student login > Student > Training > Job opportunities.

Once you commence the training you should enter into a training agreement with the supervising member & the Training organization (Training Partner) & that should be registered with the institute. Training undergone without a valid agreement would not be recognized for the practical training requirements prescribed by the Institute.

As soon as a student joined with an Approved Training Organization the Supervising Member of that respective organization should send a letter to the Institute requesting the set of blank agreement.

Public practice organizations (Audit Sector): should request the agreement with a covering letter in a company letter head.

Non Public practice organizations (Non audit sector): should request the agreement with a covering letter in a company letter head, training programme & the rotation form

Download Training Programme & the Rotation Form

The Training Division issues three blank copies of the agreement if the basic requirements are fulfilled. Thereafter the duly filled agreement should be handed over to the Training Division with the pay-in-slip for the payment which is specified by the Institute for registration as a valid Training Agreement.

  • Student Registration No & full name as per registration
  • Name, designation & membership number of the prospective supervising member
  • Level of training required & the commencement date of training
  • Name of the training organization and the division/s where the training will be provided
  • Contact details of both supervising member & the trainee
  • Proof for exemptions of training, if applicable In addition to the above details, the following documents to be submitted by Non – Public Practice Organizations with the supervising member’s signature
  • Draft programme of proposed training
  • Rotation form
  • A letter stating the address of the training place of the trainee, the work place of the supervising member& their organizational relationship. The agreement requests should send on organization letter head for both audit & non audit sector.

Practical Training may include a probationary period not more than four months from the initial date of joining the training organization.

If a student had already started the training he or she can request to backdate the commencement date of training through Supervising Member. The backdating request for each category should not be more than 4 months from the date mentioned below.

  • Public Practice Organizations :- Date on which the Institute receives the duly filled training agreement for registration.
  • Non-Public Practice Organizations :- Date on which the Institute receives the Training Programme with a backdating request.

However this will not be extended beyond the date of registration of the student with Institute or the actual date of commencement of Training.

The practical training period should be registered under a Training Agreement with the Institute to be recognized as valid practical training. Trainees are allowed to complete the training period by signing training agreements under any of the following options.

1st Agreement 2nd Agreement
Option 1 PE1 (1 Year) PB1+ PC1 (2 Years)
Option 2 PE1 + PB1 (2 Years) PC1 (1 Year)
Option 3 PE1 + PB1 + PC1 (3 Years)

This is an interview held by Manager Training with Trainees at Non Public Practice organizations on random basis to determine the backdating period. This is done on random basis & the trainee has to provide rough records of training for that period.

The Minimum training requirement as specified by the Practical Training Guide should be completed, in order to sit for the Corporate Level examination as well as to be eligible for the Certificate to Practice.

Therefore, students are required to keep in mind about their plan on upcoming examinations & the minimum training requirements when they start the Practical Training, since the Institute shall not change the existing rules on minimum requirement to sit the examinations or backdating of agreements to match with minimum requirement.

Currently reductions to the training period are available only for the following two parties.

1. Associate Members of ACCA

Post membership (ACCA) experience Training to be completed
Less than three years 2 years of monitored training
Three years or more than three years 1 year of monitored training

2. Associate Members of CIMA

Proposed training requirement for CIMA members who wish to obtain CA membership

Criteria Modules to be completed in
CA Sri Lanka Curriculum 2015*
CA Sri Lanka Practical Training Requirement (PTR)
CIMA Members with 5 years (or more) of post-membership experience
  • KC1
  • KC4

CIMA members with over 5 years post membership experience;

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

CIMA Members with less than 5 years of post-membership experience
  • KC1
  • KC3
  • KC4

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

Required to undergo one year (Corporate level) monitored practical training as prescribed in Practical Training Guide. Assess relevant professional competencies achieved in practical training by the CIMA member who is intending to join the CA membership through a competency assessment review and viva voce.

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

Two years (Business & Corporate levels) monitored practical training as prescribed in Practical Training Guide. They have to undergo viva voce and is supposed to complete 220 working days (one year) of monitored training before attempting specified module/s.

Proposed Training requirement to sit for CA examinations

CIMA members with less than 3 years of post-membership experience have to complete 220 working days from Business level training (one year) before sit for Corporate level examination. CIMA members with over 3 years working experience can sit for Corporate level examination even without training.

Members/passed finalist of AAT are exempted from the Certificate Level training requirement of the Institute, subject to satisfying the following requirements.

  • Completion of two years practical training in a training organization approved by the Institute, under the supervision of a CA Sri Lanka member.
  • Such training to be completed under a training agreement identical to an agreement signed by a CA Sri Lanka Certificate level trainee.
  • The record of training should be maintained in a manner identical to the scheme specified for a CA Sri Lanka Certificate level trainee.

  • Fulltime Academics: This refers to CA Sri Lanka students who possess a first class or second class upper division degree from an approved university & works as lecturers or assistant lecturers in approved universities in Accountancy or related subjects on fulltime basis.
  • No reductions for fulltime academies. However, they are allowed to complete the minimum training requirements within 5 years with authorized interruptions, under a maximum of 3 agreements. Period of such short time agreement should not be less than 55 days. Work during weekends will also be recognized.
  • They are also allowed to sit the Strategic level examination without being completed the training requirement.

The record book should be written up on weekly basis. Trainee should submit the quarterly summary (3 months record) to the Training Division within 30 days from the last day of the quarter with the Supervising Member’s signature.

Failure to submit the quarterly summary within that period will result in his or her training period being extended subjected to minimum of two weeks..

E-submission of quarterly summaries

Trainees should submit their quarterly summaries through the Institute website. Trainees have to register with the Training Division for this.

Download Online records User guidelines

Online Training Record – Students' User Guide

Online Training Record – Members' User Guide

Online Training Record – Delegated Users' Guide

No. Students are required to obtain practical training on a full time basis with minimum 7 hours & maximum of 8 hours. Trainees are not permitted to be employed even on a part time basis, in any organization other than in the training organization.

Traveling & work of an administrative nature will not be considered as Training. Working hours gathered during weekends, after the normal office hours or on part time basis assignment will not be considered as equivalent of a working day.

Interruption may be allowed under the following circumstances with prior approval of the Supervising Member & the Institute.

Trainees are not allowed to make any unauthorized interruption to the training period. If such an interruption occurs trainees are imposed an automatic penalty subject to a maximum of 6 months as follows; 

Period of Interruption Extension Period
Less than 1 month Warning (no extension)
1 month < 6 months 1 month
6 months < 1 year 2 months
More than 1 year 6 months

Any interruption of training without being approved by the STDC (Student Training & Development Committee) or the council is considered as an unauthorized interruption.

Interruptions may be permitted only on the grounds of maternity leave, prolonged illness or any other circumstances that the Committee in its absolute discretion considers applicable.

  • Suspensions for University studies
  • Prolonged illness
  • Maternity Leave

Trainees can apply for a suspension to the training period based on fulltime university studies, after completing a minimum of 6 months of training period. A consent letter from the supervising member should be produced along with a proof, that he/she is an internal student of a University.

  • Completion of a minimum of 110 working days
  • Having obtained prior written consent from the Training Organization, the Supervising Member & the Institute
  • Following a fulltime Bachelor degree course or post graduate degree

You should submit medical certificate along with a letter from the Supervising Member as soon as possible.

Once you complete the approved period of suspension that should be communicated to the Institute through your supervising member.

Proofs to be provided to prove the reason for suspension at the recommencement. Training period will be adjusted to complete the balance period.

In the event of a student’s registration is cancelled, his/her training agreement will also get cancelled automatically. If a student wants to cancel his/her training agreement, prior approval should be obtained from the Supervising Member in writing & that should be submitted to the Institute.

In the event of the supervising member resigning from the Training Organization, the trainee and the Supervising Member should inform that to the Institute. Then the trainee is permitted to complete the balance period in the same organization under another supervising member. The new supervising member should inform consent in writing on supervising the balance period of training of the relevant trainee. Then the trainee can continue with the same agreement.

In the event of absent of any other member at that organization, the trainee is allowed to commence the training at another approved Training Organization within a maximum of 8 months.

In the event of changing the training organization, prior approval has to be taken from both Supervising Members at the present & the new training organizations. The same to be communicated to the Training Division of the Institute in advance.

At any change in the training organization, the trainee should enter in to a new agreement.

The agreement period of the trainees who delay in submitting their quarterly summaries of training records, would be extended by half of the period delayed.

Also if you have not completed the minimum training requirements, it is essential to extend the training period to cover the training period.

The total minimum training requirement per annum is 220 working days, excluding all leave days & holidays. Within those 220 days, you should have covered the minimum number of days for each experience categories as specified in the following table.

Experience Category Public Practice Non Public Practice
Executive Level Business Level Corporate Level Executive Level Business Level Corporate Level
Financial Accounting & Reporting Accounting 40 50 50 80 90 90
Control & Assurance 80 75
(Note vi)
(Note vi)
(Note vii)
(Note v)
(Note vi)
Taxation 10 15 15 10 15 15
Management Accounting and Finance - -
20 20 20
Use of Information Technology 20 25 25 20 25 25
Secretarial Practice - 5 5 - -

(Note v) In the absence of an Internal Audit Division, the experience on Financial Management category should be increased to 40 days per year.

Trainees who have not completed the minimum training requirements are not eligible to apply for Certificates issued by CA Sri Lanka.

The trainee can make a written request through the supervising member to extend the existing training agreement with the same organization or with a new training organization, to cover the balance training requirement.

Yes, registered students of the institute who are undergoing training at approved training organizations are entitled to receive an allowance which will vary according to the level of examination & the period of training.

This is an interview to assess on authenticity of training records, communication skills in English, presentation skills & the technical knowledge on the topic selected by means of a presentation. The successful applicants will be recommended for the ACA.

To be eligible for the certificate to practice, a member should complete at least 440 working days of practical training at Strategic Level (Business & Corporate) in a Public Practice (Audit sector) Organization after being eligible for the Diploma in Accounting & Business/Certified Senior Business Accountant.

Trainees/Members who have failed to fulfill the above requirements during the period of Strategic Level (Business & Corporate) training are required to extend their agreement period or enter in to a new training agreement & complete such training if they wish to qualify to apply for a certificate to practice in future.

  • The Supervising Member should be an independent party to the trainee and the independence shall be disclosed to the Institute in writing.
  • The trainee and the Supervising Member should not be immediate family members.
  • Immediate family member includes a parent, spouse, child, sibling, brother, sister and spouse of brother or sister and any other dependent.

PB1+ PC1 (2 years)