Higher National Diploma in Accountancy
The HNDA programme is the first professional accounting course introduced in Sri Lanka. It was started in 1943 as the National Diploma in Accountancy with the aim of detecting and preventing frauds, errors and malpractices in Ceylon Tea Estates and Ceylon Railway. Then, it was converted to a Higher National Diploma in Accountancy (HNDA) in 1946. The HNDA programme is the first professional accounting course introduced in Sri Lanka. It has been gaining popularity over the time and in 1963, an evening course was also introduced in order to meet the market demand. The HNDA was considered as an alternative to a B.Com degree offered by a Sri Lankan university by the Public Administration Circular No.46/90 of 1990. The mandate for auditing enterprises excluding public sector organizations as certified auditors was granted to the HNDA holders in 1968. From 2001, HNDA programme is conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE) at the Advanced Technological Institute (ATIs). After completing HNDA program, the HNDA holders can start their carrier as registered auditor and audit companies except public companies. The syllabus of the HNDA programme was recently revised by taking into the account of the syllabus of the Institute of Chartered Accountants of Sri Lanka and some other syllabuses. The HNDA programme is conducted over four years on full time and part time basis. SLIATE has been conducting this programme from its inception in 1965 with the mission of creating excellent higher national diploma holders who are competent enough and equipped with modern technology in the fields of accounting and finance in order to contribute for the sustainable development of the country.
Requirements (Full Time)
A credit pass in Mathematics at the G.C.E. (O/L) examination is considered as an alternative for a credit pass in either Business Statistics, Combined Mathematics or Accountancy at the G.C.E. (A/L) examination.
Requirements (Part Time)
Completion of the National Diploma in Business Studies/Business Finance conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE) or Department of Technical Education & Training.
Completion of the Higher National Diploma in Business Administration/ Business Finance /Management conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE)
Completion of second year, of the Higher National Diploma in Commerce conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE) or Department of Technical Education & Training
University Degree in relevant field ( Accountancy/Business Administration/ B.Com. Marketing Management/Human Recourses Management/Business Finance/ Business Economics)
Completion of CAB I and CAB II or Licentiate I and II at Institute of Chartered Accountants of Sri Lanka (ICASL))
Completion of the Chartered Institute of Management Accountants(CIMA) - UK – Part I and Part II
Completion of the Association of Accounting Technicians (AAT-SL)
Completion of the Certified Management Accountants (CMA)-SL
Certified Management Accountants (CMA) provides Exemptions for HNDA holders up to Managerial Level
Charted Institute of Sri Lanka (ICASL) provides Exemptions for HNDA holders for 3 subjects at Executive Level
Association of Chartered Certified Accountants (ACCA) provides exemptions for 4 subjects
HNDA holders can be considered for government appointments
HNDA holders can apply for open competitive Examinations (Public Accountant Service, Tax Officer, Audit Examiners, etc)
Career development path with degree programs are available at local and foreign Universities