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Professional Experience (PE) Pillar

Professional experience is an integral part of the Curriculum which enables students to develop professional skills leading to effectively perform the role of a Chartered Accountant (CA). Professional experience is an imperative part of an accounting professional, and it is what sets accountants apart from other professionals. Accounting professionals including Chartered Accountants can always stand out from other professionals due to the unique professional experience they gain during their study period.

Professional experience requires sufficient practical experience to enable students to demonstrate that they have gained Intellectual & Ethical Thinking, Personal & Lifelong Learning, Adaptability & Flexibility, Interpersonal, Communication and Leadership, Networking and Social Skills, Organizational, Managerial & Entrepreneurship Skills, which are all necessary when performing the role of a CA. Professional Experience requirements are developed based on the International Education Standard (IES) 5 – “Initial Professional Development – Professional Experience” of the International Federation of Accountants (IFAC).

Total period and levels of the Professional Experience Pillar

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

  1. Business Level  (PE I)
  2. Corporate Level  (PE II)
  3. Strategic Level  (PE III)

The CA professional experience is a full time course where students have to join an approved training partner & be supervised under a Chartered Accountant. Also the professional experience period should be registered at the Institute under a Training Agreement in order to recognize it as valid professional experience.

Registered students (trainees) are allowed to complete the professional experience period by signing training agreements under any of the following options.


1st Agreement 2nd Agreement
Option 1 PE I
(1 year) PE II + PE III (2 years)
Option 2
PE I + PE II (2 years) PE III (1 year)
Option 3
PE I + PE II + PE III (3 years)

However, all the 3 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.

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

Approved training partners and training opportunities

The specified period of professional experience should be completed by working at 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 – PROFESSIONAL EXPERIENCE

The Professional Experience Pillar entails practical training within a period of three years in an approved training organization.

There are few changes have been added to the Practical Training requirements and Practical Training has been renamed as Professional Experience under curriculum 2020.

Professional Experience is part of the curriculum 2020 which will enable students to develop professional skills leading towards effectively performing the role of a Chartered Accountant (CA).

This requires sufficient practical experience to enable students to demonstrate that they have gained Intellectual & Ethical Thinking, Personal & Lifelong Learning, Adaptability & Flexibility, Interpersonal, Communication and Leadership, Networking and Social Skills, Organizational, Managerial & Entrepreneurship Skills which are necessary when performing the role of a CA.

These are developed based on the International Education Standard (IES) 5 – “Initial Professional Development – Professional Experience” of the International Federation of Accountants (IFAC) for professional accountants.

You can start your professional experience immediately upon registration with CA Sri Lanka. CA Sri Lanka encourages students to commence the professional experience at the early stages of the CA program.

Yes, you can enter into a training agreement with pending A/L results upon temporary student registration.

This arrangement enables you to complete your professional experience at an early stage and will also help you if you plan to enter university to follow your higher academic studies.

If you are unable to meet the minimum entry requirement upon receipt of the A/L examination results, the training agreement will automatically cease with effect from the date the results of the A/L examination is released.

You are required to complete three years of professional experience with a minimum of 220 working days per year.

Minimum Professional Experience Requirement Business LevelCorporate & Strategic Level
Corporate Level Strategic 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.

Yes, you can up to a maximum of 10 days per annum.

This is to develop basic technical competencies, professional skills necessary for the role and responsibilities, and applying real situations and professional values, ethics and attitudes.

This to develop advanced technical competencies, professional skills necessary for the role and responsibilities, and applying real situations and professional values, ethics and attitudes. The student is expected to develop a case study based on the issues/disputes identified and resolved during the professional experience period.

This is to develop a high level of professional judgment in business decisions and solutions, technical competencies, personal attributes necessary for the role and responsibilities, applying learning outcomes and technical knowledge to real situations and professional values, ethics and attitudes. The student is expected to develop a case study based on the issues/disputes identified and resolved during the professional experience period.

Examination Level of Professional Experience & Duration to be completed
Business
No Professional Experience Requirement
Corporate No Professional Experience Requirement
Strategic Completion of Corporate Level professional experience (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 for the Strategic examination without completing the professional experience requirement.

Yes, you can subject to FAQ 19.

You are required to complete the following to apply for CBA:

  • All Professional Knowledge course units and Professional Skills course units at the Business Level (BL).
  • A minimum of 220 days of Business Level Professional Experience in an approved training organization.
  • Online professional values, ethics and attitudes module.
  • Skills assessment report (to be submitted biannually).
  • Viva voce & presentation.

You can follow the below path and download the CBA certificate application which must be duly filled and submitted to the Institute.

CA Website > Student > Practical Training > Applications for Certificates > Download Application for Certified Business Accountant (CBA)

* Note: The above certificate is awarded upon the approval of the Council.

Yes, you can subject to FAQ 22.

You are required to complete the following to apply for CCA:

  • All Professional Knowledge course units and Professional Skills course units at the Corporate Level (CL).
  • A minimum of 220 days of Corporate Level Professional Experience in an approved training organization.
  • Online professional values, ethics and attitudes module.
  • Skills assessment report (to be submitted biannually).
  • Case study report (to be submitted annually).
  • Viva voce & presentation.

You can follow the below path and download the CCA certificate application which must be duly filled and submitted to the Institute.

CA Website > Student > Practical Training > Applications for Certificates > Download Application for Certified Corporate Accountant (CCA)

* Note: The above certificate is awarded upon the approval of the Council.

Yes, you can subject to FAQ 25.

You are required to complete the following to apply for ACA:

  • All Professional Knowledge course units and Professional Skills course units at the Strategic Level (SL)
  • A minimum of 220 days of Strategic Level Professional Experience in an approved training organization
  • Online professional values, ethics and attitudes module
  • Skills assessment report (to be submitted biannually)
  • Case study report (to be submitted annually)
  • Skills Development Programmes
  • Viva voce & presentation

You can apply for the ACA certificate by following the below path and downloading the application.

CA Website > Student > Practical Training > Applications for Certificates > Download Application for Associate Chartered Accountant (ACA)

* Note: The above certificate is awarded upon the approval of the Council.

Yes, you can subject to FAQ 28.

You are required to complete a minimum of 440 days of Strategic Level Professional Experience in a public practice organization after being eligible for the CCA qualification.

In addition, you are also required to complete the Professional Practice Management (PPM) module.

If you have passed KC4 – Corporate Governance, Assurance & Ethics course unit under curriculum 2015 or equivalent course unit under the previous curriculum, you are exempted from PPM module.

A training partner is an organization which is approved by the CA Sri Lanka to provide professional experience to students following the CA program.

Please visit www.casrilanka.com (Practical Training under Student’s Page) for the lists of approved training partners.

If you are a registered student of CA Sri Lanka, you can register your profile by following the below path;

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

Your profiles will be updated on the website for the reference of Members. If vacancies are available, you may be called for interviews.

Therefore, you are provided with the facility to apply directly for vacancies advertised via the CA website or by directly applying to these organizations.

If you have tried earlier options, you can speak to the Manager at the Training Division and explain your issue with a valid reason. We will evaluate your issue and may provide training opportunities.

You can directly apply for the vacancies available in the CA Sri Lanka website through the Student’s homepage under ‘Apply for Jobs’ tab by following the below path.

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

Once you commence professional experience, you should enter into a training agreement with the Supervising Member, Training Partner and that should be registered with CA Sri Lanka.

Professional experience undergone without a valid agreement would not be recognized for the professional experience requirements prescribed by CA Sri Lanka.

As soon as you join an Approved Training Partner, the Supervising Member of that respective organization should send a letter to CA Sri Lanka requesting the set of temporary 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 program & the rotation form.

The Training Division issues three temporary 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 CA Sri Lanka for registration as a valid Training Agreement.

  • Student Registration Number
  • Full name as per registration
  • Name, designation & membership number of the prospective supervising member
  • Level of professional experience required
  • Commencement date of professional experience
  • Name of the training partner and the division/s where the professional experience will be provided
  • Contact details of supervising member
  • Contact details of the trainee
  • Proof for exemptions of professional experience, if applicable

In addition to the above details, the following documents must be submitted by Non Public Practice Organizations with the supervising member’s signature

  • Draft program of proposed professional experience
  • Rotation form (Only for Non-Public Practice Organization)
  • 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.

Professional Experience may include a probationary period of not more than four months from the initial date of joining with the training partner.

If you have already started the professional experience, you can request to backdate the commencement date of the training agreement through the Supervising Member. The backdated request for each category should not be more than 4 months from the date as indicated below.

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

However, this will not be extended beyond the date of registration of you with CA Sri Lanka or the actual date of commencement of professional experience.

You are allowed to complete the professional experience period by signing training agreements under any of the following options.


1st Agreement 2nd Agreement
Option 1 PEI (1 year) PEII + PEIII (2 years)
Option 2 PEI + PEII (2 years) PEIII (1 year)
Option 3 PEI + PEII + PEIII (3 years)

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

This is important to sit for the Strategic Level examination and to be eligible for the Certificate to Practice. Hence, you are required to cover the minimum professional experience requirement as specified by CA Sri Lanka.

Currently, the reductions to the professional experience period are available only for the following:

1. Associate Members of ACCA

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

2. Associate Members of CIMA

Criteria Modules to be completed in CA Sri Lanka Curriculum 2020CA Sri Lanka Professional Experience Requirement (PER)
CIMA Members with 5 years (or more) of post-membership experience SL1 CIMA members with over 5 years post membership experience;
Assess the relevant professional competencies achieved in professional experience by the CIMA member who 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 SL1
SL3
CIMA members with more than 3 years & less than 5 years of post-membership experience;
Required to undergo one year Strategic level monitored professional experience as prescribed in Professional Experience Guide. Assess relevant professional competencies achieved in professional experience 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 Corporate & Strategic level monitored professional experience as prescribed in the Professional Experience Guide. They have to undergo viva voce and is expected to complete 220 working days (one year) of monitored professional experience before attempting specified module/s.

Proposed professional experience requirement to sit for CA examinations

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

Please refer section 9.2 of the Professional Experience Guide of CA Sri Lanka.

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 a fulltime basis.

Please refer section 9.1 of the Professional Experience Guide of CA Sri Lanka.

The Online record / E- record facility was introduced by CA Sri Lanka for the students to maintain daily professional experience records & submit quarterly summaries through the website, instead of the existing manual record book. Also the supervising members can view/approve those records through the website. You must register with the Training Division to avail this facility.

Please refer the online record book available in the CA Sri Lanka website (Practical Training under Student’s Page).

You are required to obtain professional experience on a full time basis with a 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 at the training partner.

Traveling & work of an administrative nature will not be considered as professional experience. 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 with prior approval from the Supervising Member & CA Sri Lanka.

You are not allowed to make any unauthorized interruption to the professional experience period. If such an interruption occurs, you are imposed an automatic penalty subject to a maximum of 6 months as indicated below;

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 professional experience without being approved by the Student Training & Skills Development Committee (ST&SD Committee) or the council is considered an unauthorized interruption.

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

You can apply for a suspension to the professional experience period based on fulltime university studies, after completing a minimum of six months of professional experience. 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 Partner, the Supervising Member and CA Sri Lanka
  • Following a fulltime Bachelor degree or post graduate degree

Immediately, you are required to submit a medical certificate to the training division along with a letter from the Supervising Member.

Once you complete the approved period of suspension, it should be communicated to CA Sri Lanka through your supervising member.

Proofs need to be provided to prove the reason for suspension at the recommencement. The professional experience period will be adjusted to complete the balance period.

In the event your student registration is cancelled, your training agreement will also be cancelled automatically.

If you want to cancel your training agreement, prior approval should be obtained from the Supervising Member in writing, which should be submitted to CA Sri Lanka.

You and the Supervising Member should inform this development to CA Sri Lanka. You are then permitted to complete the balance period in the same organization under another Supervising Member. The new Supervising Member should inform his/her consent in writing on supervising the balance period of professional experience of the relevant trainee. After which, you can continue with the same agreement.

You are allowed to commence professional experience at another approved Training Organization within a maximum period of eight months.

Prior approval must be taken from both Supervising Members at the present & the new training partners. The same has to be communicated to the Training Division in advance. In the event of a change with the training partner, the student must enter into a new agreement.

  • The agreement period of the trainees who delay in submitting their quarterly summaries of professional experience records, would be extended by half of the period delayed.
  • Also, if you have not completed the minimum professional experience requirements, it is essential to extend the professional experience period to cover the professional experience period.
  • You need to produce a request letter from your Supervising Member in order to extend your professional experience period.

The total minimum professional experience requirement per annum is 220 working days, excluding all leave days & holidays.

Please refer section 3.1 under the Professional Experience Guide of CA Sri Lanka.

If you have not completed the minimum professional experience requirements, then you are not eligible to apply for the 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 training partner or with a new training partner, to cover the balance professional experience requirement.

Yes, registered students of CA Sri Lanka who are undergoing professional experience at approved training partners are entitled to receive an allowance which will vary according to the level of examination & the period of professional experience.

This report is based on your skills achieved under each area to become a professional accountant. You need to submit it before attempting for the viva voce interview at each level under curriculum 2020.

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

You are required to submit a case study report after completion of each level of professional experience. The purpose of this is to address issues and provide right solutions based on your knowledge and skills expertise.

To be eligible for the Certificate to Practice, a member should complete at least 440 working days of professional experience at Strategic Level in a Public Practice (Audit sector) Organization after being eligible for the Certified Corporate Accountant (CCA) and successful completion of Professional Practice Management (PPM) module.

Trainees/Members who have failed to fulfill the above requirements during the period of Strategic Level professional experience are required to extend their agreement period or enter into a new training agreement & complete the professional experience if they wish to qualify to apply for a Certificate to Practice in the future.

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

It will not be considered as valid. You need to enter into a training agreement between CA and your training partner. If you have resigned from that training partner, you should enter into a training agreement between CA Sri Lanka and your new training partner.

You should inform the Training Division prior and duplicates of the temporary agreement will be issued. Our backdated period is nearly four months. You need to send a request letter from your Supervising Member mentioning the exact date that you need to backdate the agreement.

Once your temporary agreement is registered and paid the required amount for the Online Record Book, the Training Division will send a link from This e-mail address is being protected from spambots. You need JavaScript enabled to view it within 2 weeks.

You need to submit a request letter mentioning your purpose and to whom the letter should be addressed. The Training Division will produce a letter based on your request.

Yes. Once you have applied for the CBA certificate, you need to produce a request letter that you have completed the professional experience requirements and examinations. There is a payment of Rs.500 /- to be paid for the confirmation letter.

Please visit www.casrilanka.com (Practical Training under Student’s Page) for recommended study leave for CA exams.

Yes, you need to pay again for the level continuation of the agreement.

The program aims to equip future Chartered Accountants with the necessary soft skills to help them steer the corporate world. The program consists of model classroom sessions to knowledge enhancing exercises as well as an opportunity for fellowship for the participating students.

With effect from 1st January 2020, the three-day residential program is compulsory for the students to complete under the professional experience sub pillar at Strategic Level under the curriculum 2020.

Accordingly, students are required to complete this program before applying for the final viva voce interview for membership.

The Institute will communicate to the students in due course via email, SMS and other forms of communication when the program is to be held, students can then register for the program.

The program is free of charge.

You will receive a certificate of participation from CA Sri Lanka upon successful completion of the program.

CA Sri Lanka Practical Training Division.
Mr. Gayan Willarachchi - Tel: +94 (0) 11 2352000 Ext. 1436
Ms. Pubudinee Pathinayake - Tel: +94 (0) 11 2352000 Ext. 1433
Fax: +94 (0) 11 2352060
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Web: http://www.casrilanka.com