Places of Training

Training takes place at institutions approved by CA - Sri Lanka, where Chartered Accountants are available as supervising members.

Areas of Training

The areas of training include Financial Accounting & Management Accounting, Audit & Assurance, Taxation, Financial Management and Use of Information Technology

Prescribed Period of Training - One Year (for Membership)

The minimum Practical Training requirement is 220 working 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 as being equivalent to a working day. Trainees may back-date their Practical Training Agreement for a maximum period of three months, subject to the approval of AAT Sri Lanka.

Prescribed Period of Training - Two Years (for CA Sri Lanka Exemption)

To be eligible to claim “One Year” of exemption from CA Sri Lanka training requirement, Trainee is required to undergo “One Year” of training under monitored training agreement.

However, students can still apply for membership at AAT Sri Lanka, upon completion of one year training.

Record of Training

To start the record of training, students will be required to enter into an agreement with AAT Sri Lanka and the respective training organization.

• The Agreement and the Training Record Book can be obtained from AAT Sri Lanka’s Head Office, by producing a letter (which must be printed on a letter head of the organization in question) from the respective supervisor, stating that he/ she is agreeable to supervise the student.
• This letter also needs to be produced to the Education & Training Division within two weeks of commencement of training.
• The signed training agreement should be handed over to the same division within two weeks of obtaining the agreement form.

Supervising Member

The supervising member must be a member of the Institute of Chartered Accountants of Sri Lanka (CA - Sri Lanka).

Documents and Procedure

• Select a practicing firm/Audit firm or non-audit sector organization recommended by AAT Sri Lanka and CA Sri Lanka. (You should undergo the training under the supervision of a Chartered Accountant) 
• Submit a letter issued by the supervising member at your training organization expressing his willingness to be the supervising member. (The Letter should include Student Name, Student Registration number, Date of Appointment of the students and Designation.) 
• Obtain a slip from the Education & Training division to purchase the training record book along with the training agreements once you submit the letter issued by the training partner
• Get the signatures from the Supervising member at your training organization for all 3 copies of the agreements (Trainee’s Copy, Training Organization’s Copy, AAT Institutes’ Copy). 
•  Submit the Signed and Completed agreements to the Education & Training Division of AAT Institute within two weeks. 
• Collect your copy (Trainee’s copy) of the Agreement once the letters are posted to your training organization by AAT institute

Backdating Training Records

Training records can be backdated only upto 3 months from the agreement received date (only up to the latter date of your AAT registration date or training commencement date).