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The Accounting in Sri Lanka is regulated under the several legal regulations. There are several professional accountancy body in the country. The Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAASMB) is the audit oversight entity, while the Auditor General of Sri Lanka has audit oversight over government all entities. [1]
The Sri Lankan Ordinary Level (O-level) formerly called Senior School Certificate (SSC), is a General Certificate of Education (GCE) qualification in Sri Lanka, conducted by the Department of Examinations of the Ministry of Education. It is based on the Cambridge University Ordinary Level qualification.
The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
The Institute was established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to awarding the Chartered Accountant designation. The Institute is responsible for setting Accounting and Auditing Standards in Sri Lanka, and is considered the National Body of Accountants' in the country. [citation needed]
Typically, students take this exam during their final two years of college-level education (Grades 12 and 13, usually at ages 17–19), or as external (non-school) candidates after completing the GCE Ordinary Level exams. The majority of candidates enter the exam through their respective schools, but those who have completed their school ...
The government has expressed its commitment towards adopting the accrual-basis IPSASs for accounting and budgeting. The Government of Sri Lanka has requested that the Institute of Chartered Accountants of Sri Lanka [6] prepare suitable accrual basis accounting standards for use by public sector entities. The ICASL's Public Sector Accounting ...
Sri Lanka Accounting and Auditing Standards Monitoring Board; Sri Lanka Customs ... with appointment begin of grade of an Permanent Secretary ... (13.12.1950 – 12. ...
The need for accounting technicians were emphasized in the master plan for Accountancy Education in Sri Lanka prepared by the Asian Development Bank Inception Mission in 1986 and following that AATSL was established in December 1987 on the model of the Association of Accounting Technicians (UK) and subsequently AAT Ireland (called Institute of Accounting Technicians Ireland) was formed in ...