Places of Training

The Practical Training may be carried out in a Ministry, Government Department, State Corporation, Statutory Authority, Banking Institution, Hotel, Limited Liability Company, Firm of Chartered Accountants, Tax Consultancy, Management Consultancy, Approved Auditors Firm or in any other Institution approved by AAT Sri Lanka, where Accounting and Auditing experience can be obtained.

Areas of Training

The number of hours worked must be specified in the preparation of Books of Accounts, Trial Balance, Financial Statements / Reports, Taxation, Statutory Requirements, Budgeting, Costing, Cost Estimates, Inventories and Information Technology.

Prescribed Period of Training - One Year

• The minimum Practical Training requirement is 220 days per year.
• A working day shall be a day with a minimum of 7 and a maximum of 8 working hours. A half-day will be considered on a proportionate basis.
• Working hours gathered on part time basis assignments will not be considered equivalent to a working day.
• Trainees may back-date their Practical Training Records (only up to the registration date with AAT Sri Lanka), with the approval of Education Training Division of AAT Sri Lanka.

Record of Training

Students are required to download or obtain the "Practical Accounting Experience Record Form" from the Education & Training Division, along with adequate photocopies of this Form (Minimum 52 copies per year) and fill them appropriately. (All the pages and the summary sheet should be bound as a booklet prior to submission.)

The applicant’s signature, supervising member’s signature and company seal should be originally pasted on each Record Form.

The applicant should submit an attested copy of the relevant qualification of the supervising member.

A trainee’s experience should cover at least 3 out of the 10 areas given in Page No. 4 of the Practical Accounting Experience Form.

Supervising Members can be any one of the following:

• Member of AAT Sri Lanka
• Member of CA Sri Lanka
• Member of AAT (United Kingdom)
• Member of CIMA (UK)
• Member of ACCA (UK)
• Member of IBSL
• Member of CMA - Sri Lanka
• A Government Accountant
• A Licentiate of the CA - Sri Lanka / Intermediate Certificate Holder CA - Sri Lanka
• Holder of the HND in Accountancy Certificate
• A person holding office in the capacity of accountant or any other related capacity in an establishment, provided that such a person is acceptable to the Governing Council of the AAT Sri Lanka.

Students are generally required to complete their training record within one organization over a period of 365 calendar days, covering a minimum of 220 working days.

If a student intends to take a break during this period, they must notify the AAT Training Division in writing (via email to training@aatsl.lk) with a valid explanation or specific reason. However, work gaps are generally not preferred.

If a student plans to complete training at multiple organizations, they must inform the AAT Training Division in writing (via email to training@aatsl.lk) before submitting their training record. Typically, training should be completed within one organization over one calendar year.

Regardless of the training arrangement, it is mandatory to complete 220 working days within a 365-day period, while meeting the minimum required days for each experience category.