Chartered Accountancy - New Curriculum 2025-30

The CA Sri Lanka qualification is the premier professional standard for accounting and finance professionals in the country. The New Curriculum 2025-30 is strategically designed to meet the demands of the modern business world.

It focuses on four core technical pillars—Financial Accounting, Management Accounting, Risk & Assurance, and Business Law & Tax—while embedding critical Digital, Data, and Sustainability competencies throughout the journey.

Special Degree Pathway:
A unique advantage of this program is the academic progression it offers. Upon successful completion of the Business Level, students gain the opportunity to fast-track their education by enrolling in a University Degree program and completing it within just 2 years. This allows you to balance professional training with academic excellence simultaneously.

The curriculum is delivered through three progressive levels and specialized Capstone assessments:

• Business Level (Knowledge & Foundation):

  • BL 25-1: Fundamentals of Financial Reporting

  • BL 25-2: Management Accounting

  • BL 25-3: Processes, Audit & Assurance

  • BL 25-4: Business Fundamentals, Law & Tax

  • B-CAP: Business Capstone

• Corporate Level (Application & Analysis):

  • CL 25-1: Corporate Financial Reporting

  • CL 25-2: Advanced Management Accounting & Finance

  • CL 25-3: Risk, Governance & Audit

  • CL 25-4: Corporate Law & Taxation

  • C-CAP: Corporate Capstone

• Strategic Level (Strategy & Leadership):

  • SL 25-1: Advanced Corporate Reporting

  • SL 25-2: Strategic Finance & Management Accounting

  • SL 25-3.1: Advanced Audit & Professional Practice

  • SL 25-3.2: Advanced Risk Management & Corporate Governance

  • SL 25-4: Strategic Tax Planning

  • S-CAP: Strategic Capstone

• Minimum 03 Simple (S) passes in any stream at the G.C.E. (A/L) examination in one sitting.

• OR Registered students of AAT Sri Lanka (Level 3 completed).

• OR A Degree from a recognized university or any other equivalent professional qualification.

• Chief Financial Officer (CFO) / Chief Executive Officer (CEO)

• Investment Banker & Financial Analyst

• Strategic Tax Consultant

• External & Internal Auditor

• Management Consultant