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2 www.aatsl.lk
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fofk; 04
AAT mq;fj;Jtk; 14
AAT guPl;irfs; 15
guPl;irf; fl;likg;G 17
tpdhj;jhs;fspd; fl;likg;G 19
khw;wjpw;f;Fupa eilKiwfs; 20
,izf;fg;gl;Ls;s tpz;zg;gg;gbtq;fs;
www.aatsl.lk 3
,yq;if
fzf;fPl;Lj;
njhopy;El;gtpayhsu;
fofk;
The Association of
Accounting Technicians of Sri Lanka
(AAT Sri Lanka)
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fofk;
1987 Mk; Mz;L bnrk;gu; khjk; ,yq;ifg; gl;laf;
fzf;fwpQu; epWtfj;jpd; Kd;ndLg;gpd; Ngupy; ,yq;iff;
fzf;fPl;Lj;Jiw mgptpUj;jpapd; GjpanjhU Afkhf Njhw;wk;
ngw;wJ. ,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu;
fofkhdJ 1982 Mk; Mz;L 17 Mk; ,yf;f fk;gdpfs;
rl;lj;jpd; fPo; gjpTnra;ag;gl;L gpd;du; 2007 Mk; Mz;L 07
Mk; ,yf;f fk;gdpfs; rl;lj;jpd; fPo; kPs;gjpT nra;ag;gl;l
epWtfkhFk;.
,yq;if fzf;fPl;L njhopy;El;gtpayhsu; fofkhdJ
1989k; Mz;L Nk khjk; ru;tNjr fzf;fhsu; rk;Nksdj;jpd;
(IFAC) Jiz cWg;gpduhf mq;fj;Jtk; ngw;wJ. ru;tNjr
fzf;fPl;L rk;NksdNk ru;tNjr uPjpapy; fzf;fhsu;fspd;
cau; mq;fPfhuKila epWtdkhFk;. NkYk; ,yq;if
fzf;fPl;Lj; njhopy;El;gtpayhsu; fofNk Mrpa
gRgpf; fzf;fhsu; rk;Nksdj;jpd; (CAPA) KjyhtJ
,iz mq;fj;jtu; vd;gJk; Fwpg;gplj;jf;fJ. ,J ,e;j
gpuhe;jpaj;jpd; cau; epWtdkhFk;. ,yq;if fzf;fPl;L
njhopy;El;gtpayhsu; fofk; 2015 Kjy; CAPA tpd; KO
cWg;gpduhf epiy cau;j;jg;gl;Ls;sJ.
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fofj;jpd;
MSifg; NguitahdJ ,yq;ifg; gl;laf;fzf;fwpQu;
epWtfj;jpdhy; epakdk; ngWk; 8 cWg;gpdu;fisAk; Nehf;fk;
epjpaikr;R kw;Wk; fy;tpaikr;R Mfpatw;iwg;
gpujpepjpj;Jtg;gLj;jp jyh xt;nthU cWg;gpdu;fisAk; eLj;ju mstpyhd fzf;fpapy; epG+zu;fSf;fhd
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fof kpfTk; mq;fpfupf;fg;gl;l jUjpahf ,Uf;f
cWg;gpdu;fshy; njupT nra;ag;gLk; 5 cWg;gpdu;fisAk;
Ntz;Lk;.
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fof
MSifg; Nguitapd; mz;kpj;j Ke;jpa jiytiuAk;
cWg;gpdu;fshff; nfhz;L mikfpd;wJ.
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fofj;jpd;
Fwpf;Nfhs;
epUthf Kfhikj;JtkhdJ MSifg; NguitapdJ
nghWg;gpypUf;Fk;. ,jw;F Nkyjpfkhf jifikg; vq;fs; khztu;fs; jq;fs; gzpahsu;fSf;F
guPl;irfis elhj;Jjy; kw;Wk; mjd; Nkw;ghu;itg; gzpfs; ngWkjp Nru;f;Fk; jpwikahd eLj;ju mstpyhd
Mfpatw;wpidAk; MSifg; NguitahdJ nghWg;Gld; fzf;fhsu;fshtjd; %yk; tho;f;ifapy;
nraw;gLj;Jk;. ntw;wpf;F XU topia toq;Ffpwhu;fs;. ehq;fs;
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; vq;fs; cWg;gpdu;fs; tho;f;if Kd;Ndw;wk;
fofj;jpDila mq;fj;Jtj;jpidg; ngwtpUk;Gk; kw;Wk; nel;nthu;f;fpq; xU tha;g;ig toq;Fk;.
xUtu; Fwpj;Jiuf;fg;gl;Ls;s fy;tpr; nraw;ghL vq;fs; Copau;fs; khztu;fSld; mjpfhu
kw;Wk; nrad;Kiwg;gapw;rp mDgtk; vd;gtw;wpd; Njhuizapy; my;yhky; R%fkhf njhopw;gLtjd;
Njitg;ghLfisj; jpUg;jpfukhfg; G+u;j;jp nra;tjd; %yk; %yk; khztu; jpwd;fis Cf;Ftpf;fpd;wd. kw;Wk;
mjid mile;Jnfhs;s KbAk;. epfo;fhyg; guPl;irf; Jiz fy;tp epWtdq;fSld; kpfTk; ,zf;fkhf
fl;likg;ghdJ kl;lk; I> kl;lk; II> kw;Wk; kl;lk; III vd
nraw;gLfpd;wd. ,jd; %yk; rpwe;j eLj;ju
%d;W kl;lq;fisf; nfhz;likAk;.
mstpyhd fzf;fpapy; epG+zu;fis cUthf;fy;.
4 www.aatsl.lk
MSifg; Nguit 2022 - 2023
Governing Council 2022 - 2023
jiytu; - jpU. espd; b rpy;th
FMAAT, FCA, ACMA, MBA(USJ)
cg - jiytu; - jpU. K.L. [fj; ee;jd ngNuuh
FMAAT, FCA, B.B. Mgt (Acc) Sp.
nrayhsu; - jpU. ,e;jpuf ypadNf
FMAAT, MBA, FIB(s), FICM(UK), AICM, MCIS(UK),PGD(CASL), FCPM, GSLID
mz;kpj;j Ke;jpa jiytu; - jpU. u]y; nghd;Nrfh
FMAAT, FCA, B.Sc. (BA), Sp. Hon., MBA, FCA, FIB(s)
Vida mq;fj;jtu;fs;
Other Council Members
fyhepjp. D.B.S. rhku gz;lhu - FMAAT, FCA, FCMA, Ph.D.
jpUkjp. W. rhkpyh N. FNu - FCA, FCMA (UK), FCMA, FCPM, CPA (Aus), B.Sc. (Accountancy) 1st Class
Hons., MBA
jpU. R. jpyf; S.K. ju;kuj;d - FMAAT, CBA, ACPM, EDBA, MBA (Asia e-university)
jpU. yfpU [arpq;f - FCA, MBA (PIM), B.Sc. Bus. admin.(sp), ACIM, ACMA, ACPM, CLSSBB
fyhepjp. jkpj; fq;nfhltpyNf - FMAAT, Ph.D., MBA (USQ), HNDA, EADF, FTII, CTA, ACPA, ACPM
jpU. Nfrd FWg;G - FCA, B.Sc. (Accountancy) 1st Class, MBA (Bank and Finance), PIM,
Master in Financial Economics (Uni. of Col.)
jpU. P.D. tre;j Fkhu - SAT, M.A (Econ), B.Com (Acc) Sp.(USJ), CBA (CASL),HNDA
jpUkjp. F.S. ehapyh kupf;fhu; - FMAAT, FCA
jpU. fgpy uzrpq;f - FMAAT, FCA, FSCMA
jpUkjp. W. vud;jp nfhlfk - ACMA - UK, CGMA, Masters of Financial Economics (Uni. of Col.),
Bachelor of Management Studies - OUSL
jpU. Rdpy; tzpfgJ - FMAAT, CPA, FCPM
rpNu\;l Kfhikj;Jtk;
Senior Management
gpujk epiwNtw;W mjpfhup - jpU. jp];]q;f Fkhurpq;f
FMAAT, B.Com (Sp) Int’l Trade, PG.Dip. (PIM-USJ), MSLIM
gpujk epjp mjpfhup - jpUkjp. N. nkhdpfh K. uzrpq;f
FMAAT, MBA (Fin) Sp. (USQ-AUS), FCA, ACMA
gpujk fy;tp mjpfhup - jpUkjp. epkhyp Vfdhaf;f
FMAAT, FCA, B.Sc.(Mgt), Dip. in Taxation
jiyik mjpfhup (guPl;irfs;) - jpUkjp. B.R. ypyhdp jD[h
FMAAT, FCA, FCMA
jiyik mjpfhup - jpUkjp. S.A. ejP N. ngNuuh
(gjpT kw;Wk; mq;fj;Jtk;) MBA(UK), B.Sc. Mgt. (Sp) (USJ), AIPFM, CBA, MCPM
jiyik mjpfhup - - jpU. K.A.D.J. rr;rpj; fUzhuj;d
AAT tzpfj;Jiw ghlrhiy MBA (Col.), BBA (Col.) MKT, Dip.M. ACIM, MSLIM
jiyik mjpfhup (kdpjtsk; - jpUkjp. rY}[h N`uj;
kw;Wk; epUthfk;) BBA (HRM) Sp. (UOC), PQHRM, L.L. Dip.
Kfhikahsu; - re;ijg;gLj;jy; - jpU. jpDf Rggz;bj
Dip. in Marketing
Kfhikahsh; (fy;tp kw;Wk; gapw;rp) - jpUkjp. m[hdp ngdhd;Nlh
B.Sc. Accounting Sp. (USJ), CIMA (UK), Passed Finalist
jiyik mjpfhup (jfty; njhopy; El;gk;) - jpU. re;jd gwP jpyfuj;d
MBA (USJ), B.Sc. (NUT), PMD
www.aatsl.lk 5
khztu; gjpT kw;Wk; topfhl;ly;
mq;fj;Jtj;jpw;F tpz;zg;gpj;jy;
04 [ 1 tUl njhopyt
; hz;ik mDgtk; + khDl kw;Wk;
; p (PLS) ]
jiyikj;Jt jpwd; gapwr
OBTAIN
the
Memb
ership
PROFESSIONAL
PATHWAYS
CA Sri Lanka
CMA Sri Lanka
CIMA
ACCA
IPA Australia etc.
03
READY
AAT ,Wjpg;guPl;iria G+u;j;jp nra;jtu; to get
the ACADEMIC
AAT
Memb PATHWAYS
ership
AAT Business
School Degree
01
AAT khztu; gjpTf;fhf tpz;zg;gpj;jy; (G.C
rhjhu .G.
Fiwe;jgl;r jFjp guPl;irz ju
a
ghl py; 6
rpj;jpa q;fspy;
i
jy; Ntle;jpUj;-
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6 www.aatsl.lk
khztu; gjpT eilKiwfs;
,yq;if fzf;fPl;Lj; njhopy;El;gtpayhsu; fofj;jpd; guPl;irfSf;Fj; Njhw;Wtjw;fhfj; jk;ikg; gjpT
nra;Jnfhs;s tpUk;Gk; rfy khztu;fSk; tpz;zg;gj; njhFjp xd;wpidg; ngw;Wf;nfhs;sy; Ntz;Lk;.
,yj;jpudpay; Kiwikalhf gjpT nra;a tpUk;Gtu;fs; www.aatsl.lk vs;w kpd;dQ;ry; Kftupf;F nry;yTk;
khztu; topfhl;b xd;wpidg;
gjpTf;fhd tpz;zg;gq;fis ifaspj;jy;
ngw;Wf;nfhs;sf;$ba topKiwfs;
khztu; gjpT
tpz;zg;gj;njhFjpapid vt;thW ngw;Wf;nfhs;tJ? cupa Kiwapy; G+uzg;gLj;jg;gl;l khztu;
gjptpw;fhd tpz;zg;gg;gbtk; ,yq;if fzf;fPl;Lj;
jpq;fs; Kjy; nts;sp tiu mYtyf Neuk; 8.30 am - 4.45 njhopy;El;gtpayhsu; fofj;jpd; mYtyfj;jpy;
pm rdpf;fpoik 9.00 am - 4.00 pm tiu ngw;Wf;nfhs;s Neubahff; ifaspf;f KbAk; my;yJ jiyik mjpfhup
KbAk;. (gjpT kw;Wk; mq;fj;Jtk;) fpilf;ff;$bajhf gjpTj;
jghypy; mDg;gp itf;fg;gly; Ntz;Lk;.
1. AAT ,yq;if jiyikaYtyfj;jpd; khzth; gjptpw;fhd tpz;zg;gg;gbtj;NjhL fPot ; Utd ,izf;fg;gly;
Nritg;gphptpy; nfhs;tdT nra;ayhk;. Ntz;Lk;.
a) gpwg;Gr; rhd;wpjo;spd; gpujp.
2. cq;fSf;F mUfpYs;s AAT fpisnahs;wpy; my;yJ b) Njrpa milahs ml;ilapd; gpujp (Njrpa
milahs ml;il ,y;yhtpbd; jghy; milahs
3. mq;fPfhpf;fg;gl;l fy;tp epiyaq;fspypUe;J nfhs;tdT ml;il my;yJ milahsj;ij cWjp nra;Ak;
nra;ayhk;. (AEC tpguq;fSf;F gf;fk; 34-36 ,id NtW rl;l Mtzq;fs;.
thrpf;f.) c) fy; t pr; rhd; w pjo; f spd; cWjpg; g Lj; j g; g l; l
gpujp. (Nkyjpf tpguq;fis gjptpw;fhd
tpz;zg;gg;gbtj;jpd; kWgf;fj;jpy; ghu;f;fTk;.)
ghlrhiy mjpgupdhy; my;yJ cg mjpgupdhy;
epug;gg;gLk; %yg;gpujpfisg; ngWk;NghJ
khztupDila ngau; mjpgupDila/
cgmjpgupDila ifnag;gk; kw;Wk; mtw;Wf;Fg;
ghtpf;fg;gLk; ,wg;gu; rPypy; mjpgupd; ngau;
,Ug;gij cWjpg;gLj;jpf;nfhs;sTk;.
d) gjpTf;fl;lzj;jpid Njrpa Nrkpg;G tq;fp (NSB)
kw;Wk; `l;ld; e\dy; tq;fp (HNB) ,d; ve;jnthU
fpisapYk; nrYj;j KbAk;. gzk; nrYj;Jtjw;F
tq;fpapYs;s itg;Gr; rPl;bid gad;gLj;j
KbAk;. gzk; nrYj;jpa gpd;du; itg;GrprPl;bd;
thbf;ifahsu; gpujpapid tpz;zg;gg;gbtj;Jld;
,zj;J mDg;gp itj;jy; Ntz;Lk;. (jaTnra;J
tpz;zg;gg;gbtj;jp Ys;s fl;lzk; nrYj;Jk; tpjp
Kiwfis gpd;gw;wTk;)
e) cq;fs; ngaUk; Njrpa milahs ml;il
tpNrl Fwpg;G ,yf;fKk; Gwg;gf;fj;jpy; vOjg;gl;l flTr;r;Pl;Lf;F
f.ngh.j. rhjhuz ju guPl;irapd; gpd;du; ngWNgWf;fhf cgNahfpf;Fk; mstpyhd (3.5 nr.kP x 4.5 nr.kP)
fhj;jpUf;Fk; khztu;fs; AAT khztu; gjpTf;fhf ,uz;L tu;zg;Gifg;glq;fs;. (xU Gifg;gilj;jpid
tpz;zg;gpf;f KbAk;. rpwpa fbjciwapDs; itj;J> Gifg;glk; Nrj
mtu;fs; XNu jlitapy; VjhtJ 06 ghlq;fspy; kw;w tifapy; tpz;zg;gg;gbtj;Jld; ,zj;J
rpj;jpailj;j gpd;du; AAT khztuhf gjpT
mDg;gTk;)
nra;ag;gLtu;.
jw;ngOJ f.ngh.j. cau;jhj;jpy; fw;Wf;nfhz;bUf;Fk; f) Ra Kftup vOjg;gl;l> &gh 60/=Kj;jpiunahl;lg;gl;l
khztu;fSk; AAT khztu;fshf gjpT nra;a ,uz;L fbj ciwfs; (9” x 5”)
tpz;zg;gpf;f KbAk; g) Kj;jpiu xl;lg;gl;l RaKftup vOjg;gl;l
tpz;zg;gg;gbtk; ngw;wjw;fhd jghy; ml;il
khztu; gjpTf;fhd KbTj;jpfjp Ntz;Lk;.
tUlk; KOtJk; vf;fhyg;gFjpapYk; xUtu; khztuhfg; h) gjptpw;fhf tpz;zg;gpj;j gpd;dh; gjpTf;fl;lzk;
gjpTnra;J nfhs;s tpz;zg;gpf;f KbAk;. vdpDk; Fwpg;gpl;l kPsopf;fg;gl khl;lhJ.
[{iy kw;Wk; [dtup guPl;irfSf;Fj; Njhw;Wtjhapd; gpd;tUk;
KbTj;jpfjpfs; eilKiwapy; cgNahfpf;fg;gLk;. Nkw;Fwpg;gplg;gl;Ls;s Mtzq;fs; xt;nthU
guPl;irf;Fkhd gjpT nra;jy;
[{iy guPl;ir - [dtup 31 Kd;ghf
KbTj;jpfjpf;F Kd;djhf ,yq;if
[dtup guPl;ir - [{iy 31 Kd;ghf
f.njh. fof mYtyfj;jpw;F
Fwpg;G : rpy Ntisfspy; Nkw;Fwpg;gplg;gl;Ls;s KbTj;jpfjpfs; jtpu;f;fKbahj fpilf;ff;$bajhf
fhuzq;fspdhy; khw;wg;glyhk;. ,J njhlu;gpy; jfty;fis ,.f.njh. fofj;jpidj; mDg;gpitf;fg;gly;
njhlu;Gnfhz;Nlh my;yJ AAT Srilanka ,d; cj;jpNahfg+u;t Kfg;Gj;jf gf;fj;jpd; (official Facebook Ntz;Lk;.
page of AAT Sri Lanka) ClhfNth my;yJ gj;jpupiffs; thapyhfNth ,izaj; jsj;jpDlhfNth
mwpe;Jnfhs;s KbAk;.
www.aatsl.lk 7
khztu; milahs ml;il
Student Identity Card
tpz;zg;gk; Vw;Wf;nfhs;sg;gl;lJk; khztu; milahs
ml;ilnahd;W khztUf;F mDg;gp itf;fg;gLk;
khztu; milahs ml;ilapidg; ngw;Wf;nfhz;lJk;
khztu; jkJ toikahd ifnahg;gj;jpid mjw;fhf
xJf;fg;gl;l ,lj;jpy; ,Ljy; Ntz;Lk;.
khztu; gjpT ml;ilapidj; njhiyj;jhNyh /
jtwtpl;lhNyh &gh 100/- ,idf; fl;lzkhfr;
nrYj;jp khztu; milahs ml;ilapd; gpujpnahd;wpid
(Duplicate) ngw;Wf;nfhs;s KbAk;. (fl;lzk;
khw;wj;jpw;F cl;gl;lJ)
khztu;fs; jkJ KOikahd ifnahg;gj;jpidAk;
RUf;ff;ifnahg;gj;jpidAk; NtwhFk; tifapy;
njspthfg; gad;gLj;j Ntz;Lnkdg; nghJthf
vjpu;ghu;f;fg;gLfpd;wJ.
1 2
3
4
5
6 7
8 www.aatsl.lk
AAT guPl;irfSf;fhd tpyf;fspg;Gf;fs;
Exemptions from AAT Examinations
rpy re;ju;g;gq;fspy; V.V.b guPl;irf;fhd ghlk; /
ghlq;fs; guPl;irf;Fj; Njhw;wpNah my;yJ V.V.b
MSifg; Nguitapdhy; mq;fPfupf;fg;gl;l Kd;
ntspaf jifikfSf;Fupa tpyf;fspg;Gf;fis
ngw;Nwh G+u;j;jpahf;fpf;nfhs;sKbAk;.
(cjhuzkhf f.ngh.j. cau;ju ngWNgWfs;>
gy;fiyf;fof KJkhdpg;gl;lk; Mfpad)
ghlq;fspd; / kl;lq;fspd; tpyf;fspg;ghdJ Kd;ida
jifikapd; mbg;gilapy; V.V.b guPl;irf;Fj;
Njhw;whky; mg;ghlj;jpd; my;yJ kl;lj;jpd; rpj;jpapidf;
Fwpj;J epw;Fk;.
,yq;if AAT fofj;jpd; guPli
; rfis
tpyf;fspg;Gf;fSld; G+uzg;gLj;j tpUk;Gk;
khztnuhUtu; mjw;fhd jifikfspUg;gpd;
cupa Kiwapy; G+uzg;gLj;jg;gl;l tpyf;fspg;G
tpz;zg;gg;gbtj;jpid gjptpw;fhd tpz;zg;gg;gbtj;Jld;
my;yJ gjptpd; gpd;du; KbAkhdtiu tpiutpy;
rku;gg
; pj;jy; Ntz;Lk;. gjpTnra;ag;gl;l kw;Wk;
nraypYs;s khzth;fs; kl;Lk; tpyf;fspg;GfSf;F
tpz;zg;gpf;f KbAk;.
,Ug;gpDk; gjptpw;fhd tpz;zg;gj;jpid
Nkw;nfhs;Sk;NghJ tpyf;fspg;Gf;fisg; ngw;Wj;juf;$ba
ngWNgWfSf;fhff; fhj;jpUf;Fk; khztu;fs;
gjpTnra;jjd; gpd;du; tpyf;fspg;Gf;fSf;fhf tpz;zg;gpf;f
KbAk;. vdpDk; fPot ; Uk; KbTj; jpfjpfs; eilKiwapy;
cgNahfpf;fg;gLk;. gjpT nra;j gpd;du; tUl,Wjpa-
py; tpyf;fspg;Gf;F tpz;zg;gpj;jpUg;gpd;> tpz;zg;gpf;f
Kd;du; khztj;Jtk; nraypy; ,Uf;f Ntz;Lk;.
tpyf;fspg;Gf;fSf;fhd
KbTj;jpfjpfs;
[{iy guPl;ir khu;r; 31
[dtup guPl;ir nrg;nlk;gu; 30
KbTj; jpfjpfspd; gpd; toq;fg;gl;l tpyf;fspg;Gf;fis
xd;wpizj;J gpd;tUfpd;w tpyf;fspg;Gf;fSldhd
tpyf;fspg;G tpz;zg;gg;gbtk; kw;Wk; fl;lzk; KOikahd ngWNgw;Wj;jhs; toq;fg;glkhl;lhJ
nrYj;Jk; tpjpKiwfs; vd;gd khztu; vd;gjdhy; Nkw;gb jpfjpfis filg;gpbf;FkhW
cq;fSf;F MNyhrid $wg;gLfpd;wJ. tpNrlkhf>
topfhl;bapd; xU mq;fk; vd;gjdhy; ,e;E}ypd;
ePq;fs; VjhtJ ,.f.njh. guPl;irfSf;F> mNj
,Wjpapy; ,izf;fg;gl;Ls;sJ. fhyg;gFjpfspy; tpz;zg;gpj;jpUg;gpd;> KbTj;jpfjpfspd;
gpd;duhd tpyf;fspg;G tpz;zg;gq;fs; vq;fSila
tpyf;fspg;GfSf;fhf fzzp Kiwikapy; cl;gLj;jg;glkhl;lhJ.
tpz;zg;gpj;jy; xU jlit tpyf;fspg;Gf;fs; toq;fg;gl;lhy;> mit
VjhtJ re;ju;g;gq;fspd; fPo; ,uj;Jr;nra;ag;glkhl;lh.
tpyf;fspg;Gfis ngw;Wf; nfhs;Sk; Kfkhf> khzth;fs;
AAT Sri Lanka tpd; ghlnkhd;iw Kbg;gjw;fhd cq;fs;
Kiwahf G+uzg;gLj;jpa tpz;zg;g gbtj;Jld;> njupT xd;wpy; guPl;irapdhy; my;yJ tpyf;fspg;gpdhy;
gzitg;G nra;ag;gl;l gw;Wr;rPl;bd; %yg;gpujpiaAk;> kl;LNk ,Uf;f Ntz;Lk;.
cWjpnra;ag;gl;l rhd;wpjo;fspd; gpujpfisAk;. tpz;zg;g NtW jfikfs; (CA, ACCA Nghd;wit) %yk;
KbT jpfjpf;F Kd;duhf mDg;gpitf;f Ntz;Lk;. tpyf;fspg;Gf;fisg; ngw;W AAT ,id G+u;j;jp
tpyf;fspg;G tpz;zg;gq;fs; Vw;Wf;nfhs;sg;gl;lJk; nra;a tpUk;gpd;> 27k; kw;Wk; 28k; gf;fj;jpy; cs;s
tpyf;fspg;G rhd;wpjo; toq;fg;gLk;. tpyf;fspg;Gf;fs; njhlu;ghd tpNrl mwpTWj;jiy
gpd;gw;Wf.
Ntz;lg;gLk; tpyf;fspg;Gf;fs;> AAT ,Wjpg;guPl;irfSf;F
(kl;lk; III) tpz;zg;gpf;f Kd;du; ngwg;gly; Ntz;Lk;.
tpyf;fspg;G njhlu;ghd Nkyjpf jfty;fis
ntw;Wf;nfhs;s www.aatsl.lk ,Ys;s FAQ fis
gbf;fTk;.
www.aatsl.lk 9
Gjpa ghlj;jpl;lj;jpd; gpd;tUk; jifikfs; | epWtdq;fs; tpyf;fspgGf;fis
toq;Ftjw;F Vw;Wf;nfhsg;gl;Ls;sJ. ,Ug;gpDk;
fPo; tpyf;fspg;Gfs; mtw;iw Fwpj;j ,yf;fq;fspd; fPo; Fwpg;gplg;gl;Ls;s
(2020k; Mz;L I_iy khjj;jpypUe;J eilKiwf;F tUfpd;wJ.) Vida jfty;fSld; njhlu;GgLj;jp thrpj;jy; Ntz;Lk;.
(5) kl;lk; 1 ,ypUe;J G+uz tpyf;fspg;G kw;Wk; ,uz;lhk; kl;lj;jpy; cau; epjpf;
fzf;fPLk; fpuatpaYk; (AFC) ghlj;jpy; tpyf;fspg;G
gl;la rhd;wspf;fg;gl;l fzf;fhsu; fofj;jpDila (ACCA-UK) mbg;gilfs; (mwpT kl;lk;)
I.
10 www.aatsl.lk
(7) kl;lk; 1 ,ypUe;J G+uz tpyf;fspg;G kw;Wk; ,uz;lhk; kl;lj;jpy;
tpahghur; rl;lk (BLA) kw;Wk; b[ply; #oypy; jfty; Kiwikfs; (ISD) vd;w
,U ghlq;fspYk; tpyf;fspg;G
I.
,yq;if gy;fiyf;fof khdpaq;fs; Mizf;FOtpdhy; gupe;Jiuf;fg;gl;l gy;fiyf;fofq;fspd;
Kfhikj;Jtk; kw;Wk; tu;j;jfk; rhu;e;j gl;lq;fspy; Kjyhk; kw;Wk; ,uz;lhk; tUl guPl;irfs;.
(9) kl;lk; 1 ,ypUe;J G+uz tpyf;fspg;G kw;Wk; ,uz;lhk; kl;lj;jpy; cau; epjpf;
fzf;fPLk; fpuatpaYk; (AFC) kw;Wk; tpahghu Kfhikj;Jtk; (BMA) vd;w ,U
ghlq;fspYk; tpyf;fspg;G
I. njhopy;El;g fy;tp kw;Wk; gapw;rp jpizf;fsj;jpd; fPo; njhopy;El;g fy;Yhupapdhy; elhj;jg;gLk;
fzf;fPl;L njhopy;El;gtpayhsu;fSf;fhd Njrpa rhd;wpjo; (NCAT)
(10) kl;lk; 1 ,ypUe;J G+uz tpyf;fspg;G kw;Wk; ,uz;lhk; kl;lj;jpy; cau; epjpf;
fzf;fPLk; fpuatpaYk; (AFC) jtpu;e;j midj;J ghlq;fspYk; tpyf;fspg;G
mur njhopy;El;g fy;Yhup / cau; njhopy;El;g epWtdj;jpdhy; elhj;jg;gLk; HNDC / HNDM vd;gtw;wpy;
I.
,Wjpg;guPl;iria G+u;j;jp nra;jtu;.
(11) kl;lk; 1 ,ypUe;J G+uz tpyf;fspg;G kw;Wk; ,uz;lhk; kl;lj;jpy; b[ply;
#oypy; jfty; Kiwikfs; (ISD) jtpu;e;j midj;J ghlq;fspYk; tpyf;fspg;G
I.
,yq;if njhopy;El;g fy;tp epWtdj;jpdhy; elhj;jg;gLk; tzpf epjpapaypy; cau; Njrpa bg;Nshkh
(HNDBF);.
(12) kl;lk; 1 kw;Wk; 11 ,ypUe;J G+uz tpyf;fspg;G
I.
,yq;if gy;fiyf;fof khdpaq;fs; Mizf;FOtpdhy; gupe;Jiuf;fg;gl;l gy;fiyf;fofq;fspd;
gl;lq;fSld; gpd;tUtdtw;wpy; rpj;jp
(a) fzf;fPL (b) tzpff; fzpjKk; Gs;sptpgutpaYk;
(c) jfty; Kfhikj;Jtk; kw;Wk; gpuNahfk; (d) tzpfr; rl;lk;
(e) nghUspapay;.
II. gl;la Kfhikf;fzf;fhsu; epWtdj;jpd; (CIMA-UK) nraw;ghl;L kl;lk;
HNDA ,y; %d;whk; tUl guPl;ir (Kjyhk; kw;Wk; ,uz;lhk; tUlk; KOikahf G+uzg;gLj;jpapUj;jy;
III.
Ntz;Lk;
IV. njhopy;El;g fy;tp kw;Wk; gapw;rp jpizf;fsj;jpd; fPo; njhopy;El;g fy;Yhupapdhy; elhj;jg;gLk;
fzf;fPl;by; Njrpa bg;Nshkh. (NDA)
(13) kl;lk; 1 kw;Wk; ,uz;lhk; kl;lj;jpypUe;J G+uz tpyf;fspg;G kw;Wk; %d;whk;
kl;lj;jpy; Kfhikf; fzf;fPLk; epjpapaYk; (MAF) ghlj;jpy; tpyf;fspg;G
I. ,yq;if cWjpg;gLj;jg;gl;l epu;thf fzf;fhsu; epWtdj;jpd; nraw;ghl;L kl;lk;- CMA ,yq;if (CMA-SL)
(14) ,yq;if gl;la fzf;fhsu; guPl;ir / guPl;ir kl;lq;fSf;fhd tpyf;fspg;Gfs;
(A)
,yq;if gl;laf; fzf;fhsu;fSf;fhd tzpf kl;lk; I kw;Wk; II guPl;irfspy; (2020-2025) xt;nthU
ghlq;fspYk; rpj;jpaile;j khztu;fSf;fhd tpyf;fspg;G jpl;lk; gpd;tUkhW.
www.aatsl.lk 11
,yq;if gl;laf; fzf;fhsu;fSf;fhd tzpf AAT ,yq;if guPl;irfspd; fPo;
kl;l guPl;irfspy; rpj;jpaile;j ghlq;fs; tpyf;fspf;fg;gLk; ghlq;fs;
tzpf kl;lk; II
fzf;fha;T tzpfr; nraw;ghLfs; kw;Wk; b[pw;wy; kakhf;fy; 303 epjpf; fl;Lg;ghLfSk; fzf;fha;Tk; (FCA)
Kfhikf; fzf;fPL 302
Kfhikf; fzf;fPLk; epjpapaYk; (MAF)
b[pw;wy; tzpf je;JNuhghak; 202
b[ply; #oypy; jfty; Kiwikfs; (ISD)
tzpfj; njhlu;ghly; I 310
tpahghuj; njhlu;ghly; (BC)
(B) tzpf kl;lk; I cld; jpwd; ghlq;fisAk; (Skill Pillar) G+uzkhf epiwTnra;j khztu;fs; AAT
,yq;ifapDila ,Wjpg; guPl;irapid G+u;j;jp nra;jtuhf tUtjw;F gpd;tUk; ghlq;fis G+u;j;jp nra;a
Ntz;Lk;
i. 202 b[ply; #oypy; jfty; Kiwikfs; (ISD)
ii. 301 epjp mwpf;ifaply; (FAR)
iii. 302 Kfhikf; fzf;fPLk; epjpapaYk; (MAF)
iv. 303 epjpf; fl;Lg;ghLfSk; fzf;fha;Tk; (FCA)
v. 304 $l;LepWtd kw;Wk; jdpegu; tupapay; (CPT)
(C) tzpf kl;lk; I kw;Wk; II cld; jpwd; ghlq;fisAk; (Skill Pillar) G+uzkhf epiwTnra;j khztu;fs; AAT
,yq;ifapDila ,Wjpg; guPl;irapid G+u;j;jp nra;jtuhf tUtjw;F gpd;tUk; ghlq;fis G+u;j;jp nra;a
Ntz;Lk;
i. 301 epjp mwpf;ifaply; (FAR)
ii. 304 $l;LepWtd kw;Wk; jdpegu; tupapay; (CPT)
(D) epu;thf kl;lk; I kw;Wk; II guPl;ir (2015-2020) mwpT epuypYs;s xt;nthU ghlq;fisAk; G+u;j;jp nra;j
khztu;fs; gpd;tUk; ghlq;fspy; tpyf;fspg;G ngw KbAk;.
(E) ,yq;if gl;laf; fzf;fhsu;fSf;fhd mwpT epuypYs;s epu;thf kl;lk; I kw;Wk; II guPl;irfis (2015-2020)
G+uzkhf epiwTnra;j khztu;fs; AAT ,yq;ifapDila ,Wjpg; guPl;irapid G+u;j;jp nra;jtuhf tUtjw;F
gpd;tUk; ghlq;fis G+u;j;jp nra;a Ntz;Lk;
i. 202 b[ply; #oypy; jfty; Kiwikfs; (ISD)
ii. 301 epjp mwpf;ifaply; (FAR)
iii. 304 $l;LepWtd kw;Wk; jdpegu; tupapay; (CPT)
iv. 310 tpahghuj; njhlu;ghly; (BC)
(F) ,yq;if gl;laf; fzf;fhsu;fSf;fhd epu;thf kl;lk; I kw;Wk; II guPl;irfSld; (2015-2020) mwpT
(Knowledge Pillor) kw;Wk; jpwd; ghlq;fisAk; (Skill Pillar) G+uzkhf epiwTnra;j khztu;fs; AAT
,yq;ifapDila ,Wjpg; guPl;irapid G+u;j;jp nra;jtuhf tUtjw;F gpd;tUk; ,U ghlq;fisAk; G+u;j;jp nra;a
Ntz;Lk;
i. 301 epjp mwpf;ifaply; (FAR)
ii. 304 $l;LepWtd kw;Wk; jdpegu; tupapay; (CPT)
Fwpg;G 1:
Vida jifikfs; AAT ,yq;ifapDila MSiff; FOtpdhy; jdpj; jdpahf jPu;khdk; nra;ag;gLk;
Fwpg;G 2:
tpyf;fspg;Gfis toq;Ftjw;fhf mDkjpf;fg;gl;l tiuaiwfs; eilKiwapYs;s ghlj;jpl;lj;jpd; fPo;
kPsha;T nra;ag;gltpy;iy> mt;thwhd epiyfspy; Fwpg;gpl;l me;j fhyg;gFjpapy; eilKiwapypUe;j
tiuaiwfSf;F nghUj;jkhd tpyf;fspg;Gfs; toq;fg;gLk;
12 www.aatsl.lk
khztu;fSf;fhd Kf;fpakhd
mwpTWj;jy;fs;
fofj;Jldhd rfy fbjj;njhlu;gpYk;> khztu; gjpT AAT njhlu;ghd Gjpa jfty;fis ngw AAT Sri Lanka
,yf;fk; Fwpg;gplg;gl Ntz;Lk;. rfy gjpT nra;ag;gl;l cj;jpNahfg+u;t ,izaj;jsk; (www.aatsl.lk) kw;Wk;
khztu;fSk; khztu; milahs ml;ilia jk;trk; AAT Sri Lanka cj;jpNahfg+u;t Kfg;Gj;jf gf;fj;;jpidAk;
itj;jpUg;gJ fl;lhakhdJ vd;gJld;> fofj;jpw;F (official Facebook page of AAT Sri Lanka) mbf;fb
ePq;fs; tUif jUk;NghJk;> guPl;irf;Fj; Njhw;Wk;NghJk; ghu;itapLkhW khztu;fs; Nfl;Lf;nfhs;sg;gLfpd;wdu;.
mJ nfhz;Ltug;gl Ntz;Lk;.
VjhtJ #o;epiyfspd; fPo; gjpTf;fl;lzq;fis/
tpyhrj;jpd; khw;wj;ij my;yJ VjhtJ jdpg;gl;l tpyf;fspg;Gf;fl;lzq;fis fofj;jpdhy;; kPsspf;fkhl;lhJ
jftypd; khw;wj;ijg;gw;wp nghUj;jkhd Nghnjy;yhk; my;yJ mj;jifa fl;lzq;fspd; ifkhw;wj;ij
khztu; milahs ml;ilAld; Nru;j;J vOj;J %yk; mDkjpf;fkhl;lhJ.
my;yJ ,yj;jpudpay; mQ;ry; %yk; fofj;jpd; gjpTg;
gpupTf;F gjpTnra;ag;gl;l khztu; xUtu; mwptpf;f gjpTfl;lzj;ij nrYj;Jk;NghJ “11” vd;w vOj;Jld;
Ntz;Lk;. njhlq;Fk; tpz;zg;g ,yf;fk; gzitg;Gj;Jz;by;
njspthf vOjg;gl Ntz;Lk;. tpyf;fspg;Gf;fhd
FWQ;nra;jp kw;Wk; kpd;dq;ry; %ykhf njhlu;r;rpahd fl;lzj;ij nrYj;Jk;NghJ my;yJ ,yj;jpudpay;
njhlu;ghliy Nkw;nfhs;jw;F> khztu;fs; jkJ gznrYj;Jifapd;NghJ “33” vd;w vOj;Jld;
jw;Nghja njhiyNgrpvz; kw;Wk; kpd;dQ;ry; njhlq;Fk; tpz;zg;g ,yf;fk; gzitg;Gj;Jz;by;
Kftupia vk;Kld; gfpu;e;Jnfhd;f. njspthf vOjg;gl Ntz;Lk;.GJgpj;jYf;F ,yf;fk; '44"
vd;W tpz;zg;g ,yf;fj;Jf;F %d; Fwpg;gply; Ntz;Lk;.
rfy gjpT nra;ag;gl;l khztu;fSk;> toikahf
mLj;J tUfpd;w tUlj;jpw;fhd xt;nthU tUlj;jpd; gjpTf;Fk; / tpyf;fspg;Gf;Fk; / GJg;gpj;jYf;Fk;
brk;gu; 30 Mk; jpfjpf;F Kd; jkJ khztu; epiyia tpz;zg;gpg;gjw;fhd KbTj; jpfjpfs; rfy
(mtu;fs; AAT ,Wjpg;guPl;iria Kbf;Fk; tiu) khztu;fspdhYk; gpd;gw;wg;gl Ntz;Lk;. Neuj;jpw;F
GJg;gpj;Jf;nfhs;s Ntz;Lk;. Neuk; fl;lz mikg;gpd; kPsha;TlDk;> NtW gaDs;s
jftYlDk; jk;ikg; GJg;gpj;Jf;nfhs;SkhW
xt;nthU khztUf;Fk; mtUila khztu;
khztu;fs; Nfl;Lf;nfhs;sg;gLfpd;wdu;.
fzf;fpid AAT cj;jpNahfg+u;t ,izaj;jsj;jpy;
khztu; gjpTj;jsj;jpy; epu;tfpf;f KbAk;.; khztu; AAT f;Fupa rfy Mtzq;fSk; gjpTj; jghypy; mDg;g
gjpT tpz;zg;g gj;jpuj;jpy; jkJ ,yj;jpudpay; Ntz;Lk;.
mQ;ry; Kftupia jtwhky; toq;FkhW khztu;fs;
mwpTWj;jg;gLfpd;wdu;.
www.aatsl.lk 13
AAT ,d; fof
mq;fj;Jtk;
fzf;fL
P kw;Wk; tzpfj;Jiwapy; bg;Nshkh (,Wjpgg
; uPli
; ria G+u;jj
; p nra;jtu;)
kl;lq;fs; fw;ifnewpfs;
14 www.aatsl.lk
AAT ,yq;if
guPl;irfs;
guP;l;irfis elhj;Jjy; kw;Wk; guPl;ir gbtj;ij AAT jiyikaYtyfj;jpw;F gjptpnra;ag;gl;l
epiyaq;fs; jghy; %yk; mDg;gpitj;jy; Ntz;Lk;.
² epfo;epiy tpz;zg;gq;fis rku;g;gpj;jy; www.aatsl.lk vd;w
² AAT guPl;irfs; rhjhuz R++o;epiyapd; fPo; tUlhe;jk;
,izaj;jsk; %yk; epfo;epiyA+lhf AAT guPl;irfSf;F
,UKiw ,lk;ngWk;.
tpz;zg;gpf;f KbAk;. epfo;epiyA+lhd tpz;zg;gq;fis
1. Idtup 2. [Piy
G+uzg;gLj;jy; kw;Wk; rku;g;gpf;f Kd;ghf guPl;ir ,iza
² guP;l;irfs; gpujhd %d;W nkhopfspy; elhj;jg;gLk;. Kfg;gpy; cs;s 'guPl;irf;F tpz;zg;gpj;jy;" kw;Wk;
1. rpq;fsk; 2. jkpo; 3. Mq;fpyk; 'vt;thW gjpT nra;jy;" vd;gtw;wpy; cs;slf;fg;gl;Ls;s
tpilaq;fis jaTnra;J njspthf thrpf;fTk;. gpd;du;
guPl;ir epiyaq;fs; mike;Js;s gpujhd gpd;tUtdtw;wpy; ftdk; nrYj;jTk;.
efuq;fs; 1. xd;iyd; 2. M/g;iyd;
- nfhOk;G - gJis - fz;b
v xd;iyd; - ,e;j KiwA+lhf guPl;irf;fl;lzj;ij
- mDuhjGuk; - khj;jiw - nghyd;eWit
nrYj;Jk; NghJ ePq;fs; cq;fsJ tutl;il my;yJ
- FUehfy; - fhyp - fOj;jiw
fldl;ilapid gad;gLj;j KbAk;.
- mk;ghiw - fk;gfh - kl;lf;fsg;G
v M/g;iyd; - ,e;j KiwA+lhf guPl;irf;fl;lzj;ij
- ,uj;jpdGup - aho;g;ghzk;
nrYj;Jk; NghJ tpz;zg;gg; gbtj;jpYs;s fl;lzr;
(guPl;rhu;j;jpfs; mtu;fsJ tpUg;gj;jp;w;fika rpl;ilapid gad;gLj;jp my;yJ ,yq;if tq;fpapYs;s
Nkw;Fwpg;gpl;ltw;Ws; xd;iw guPl;ir epiyakhf itg;Gr;rPl;bid gad;gLj;jp fl;lzk; nrYj;j KbAk;.
Nju;e;njLf;f KbAk;) mt;itg;Gr;rPl;bd; Gifg;glj;jpid tpz;zg;g gbtj;Jld;
,izf;f Ntz;Lk;.
Kf;fpakhdit :
² vt;tpj fhuzj;jpw;fhfTk; nkhop%yk; kw;Wk; guPl;ir guPl;ir tpz;zg;gq;fis AAT ,yq;iff;F
epiyaj;jpid khw;Wk; nra;a KbahJ. rku;g;gpj;jy;.
² tpNrl epfo;Tfspd; fhuzkhf guPl;ir khjk; kw;Wk;
² gjpTj;jghy; %yk; mDg;Gjy;
jpfjpfis khw;Wk; ,Wjp mjpfhuj;jpid MSiff; FO
G+uzg;gLj;jg;gl;l tpz;zg;g gbtk; kw;Wk; nfhLg;gdT
nfhz;Ls;sJ.
itg;Gr; rPl;bid tpz;zg;g gbtj;Jld; mDg;gg;gl;l
ciwapDs; ,l;L AAT ,yq;iff;F gjpTj;jghy; %yk;
guPl;irfSf;F tpz;zg;gpg;gjw;fhd
mDg;gg;gl Ntz;Lk;.
jifikfs;
² guPl;ir eilngWk; tUlj;jpy; Gjpjhf gjpT nra;ag;gl;l ² guPl;ir mDkjpg;gj;jpuj;jpid ifaspj;jy;
khztu;fs;. G+uzg;gLj;jg;gl;l guPl;ir mDkjpg; gbtj;ij
guPl;irf;fl;lz nfhLg;gdTr; rpl;ilAld; ,izj;J
² guPl;ir eilngWk; tUlj;jpw;fhd khztj;Jtj;ij
tpz;zg;g gbtj;Jld; mDg;gg;gl;l ciwapDs; ,l;L
GJg;gpj;jpUe;j khzth;fs;. AAT ,yq;ifapd; jiyikaYtyfk; my;yJ VjhtJ
fpisapy; ifaspf;f Ntz;Lk;.
guPl;ir tpz;zg;gq;fis
ngw;Wf;nfhs;tjw;fhd Kiwfs; Kf;fpakhdit.
² Nkw;Fwpg;gpl;l jifikfis G+u;j;jp nra;j khztu;fSf;F ² ePq;fs; Vw;fdnt AAT ,yq;if guPl;irfSf;F
guPl;ir tpz;zg;g gbtk; kw;Wk; nfhLg;gdT rPl;L vd;gd epfo;epiyA+lhf tpz;zg;gpj;jpUg;gpd;> ePq;fs;
gjpT nra;ag;gl;l Kftupf;F jghy; %yk; mDg;gp G+uzg;gLj;jg;gl;l tpz;zg;g gbtj;ij jghy; %ykhfNth
itf;fg;gLk;. NeubahfNth ifaspf;fNtz;ba mtrpakpy;iy.
² jghy; %yk; tpz;zg;gg; gbtk; fpilf;fg;ngwhj ² ePq;fs; fl;lzk; nrYj;jhJ AAT ,yq;if guPl;irfSf;F
khztu;fs; AAT jiyikafk; my;yJ mUfpYs;s epfo;epiyA+lhd tpz;zg;gj;ij G+uzg;gLj;jpapUg;gpd;
fpisapid njhlu;Gnfhs;tjd; %yk; tpz;zg;g ,Wjp cq;fsJ tpz;zg;gq;fs; G+uzkw;w tpz;zg;gq;fshfNt
jpfjpf;F Kd;du; Fwpg;gpl;l fhyg;gFjpf;Fs; tpz;zg;gg; fUjg;gLk; kw;Wk; ePq;fs; guPl;irfSf;F
gbtj;ij ngw;Wf;nfhs;s KbAk;. tpz;zg;gpf;ftpy;iy vdf; fUJf.
www.aatsl.lk 15
AAT guPl;irapy; mku;tjw;F Ntz;lg;gLk; ghlq;fspd; rpj;jp
gupPl;ir mDkjp ml;il ² ghlj;jpy; rpj;jp ngw 50 Gs;spfis ngw Ntz;Lk;.
² AAT ,yq;ifapd; guPl;ir gpuptpdhy; mDkjp ml;ilfs;>
² Fwpj;j kl;lj;jpy; Njhy;tpAw;wpUg;gpDk;> 'C juk;" my;yJ
Neu ml;ltiz> kw;Wk; mwpTWj;jy;fs; midj;J
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jifikAila guPl;rhu;jpfSf;Fk; guPl;ir jpdj;jpypUe;J
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Ntz;bajpy;iy.
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gjptpwf;fk; nra;a KbAk;. ePq;fs; Vw;fdNt guPl;irf;F ² kl;lk; 111 ,Ys;s midj;J ghlq;fSld; tzpfj;
tpz;zg;gpf;Fk; nghOJ khztu; fzf;fpid njhlu;ghly; ghlj;jpidAk; G+uzg;gLj;jpa gpd;du; ePq;fs;
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nra;a KbAk;.
16 www.aatsl.lk
guPl;irf;fl;likg;G
njhopy;El;g ghly;fs;
Kjyhk; kl;lk;
tpdhj;jhs; ghl ,yf;fk; FwpaPL fhyk;
,uz;lhk; kl;lk;
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%d;whk; kl;lk;
tpdhj;jhs; ghl ,yf;fk; FwpaPL fhyk;
* tzpfj; njhlu;ghly; (BC) ghlk; My;fpy nkhop %yNk eilngWk; 2k; my;yJ 3k; kl;lq;fspNyNa tpz;zg;gpf;f KbAk;.
www.aatsl.lk 17
guPl;irfs;
nray;Kiw tpsf;fk; rupghu;g;Gg; gl;bay;
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; y;> kw;Wk; njsptw;w kjpgg; L
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18 www.aatsl.lk
tpdhj;jhs; fl;likg;G
(2020k; Mz;L I_iy khjj;jpypUe;J eilKiwf;F tUfpd;wJ.)
gFjp B – 40 Gs;spfs;
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nfhz;L tpdh njhFf;fg;glf;$Lk;.
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kl;lk; II 5 fl;lha tpdhf;fs;> xt;nthd;Wk; 10 Gs;spfisf; nfhz;bUf;Fk;. rpW fhl;rp/ epfo;tpDhlhf
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gFjp B – 30 Gs;spfs;
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2 my;yJ 3 fl;lha tpdhf;fs;> 10, 15 my;yJ 25 Gs;spfisf; nfhz;bUf;Fk;. eLj;ju
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FwpgG; 04
xt;nthU ghlj;jpw;Fkhd rpj;jp kl;lk; 50 Gs;spfs; MFk;.
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khw;wkilAk; fhyg;gFjpf;Fupa Vw;ghLfs;
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xx khztu;fs; vtNuDk; AA21 kw;Wk; AA22 ghlq;fSf;F Njhw;wpapUe;J AA21 ghlj;jpy; kl;Lk; rpj;jpaile;jpUg;gpd;> 201
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cau; epjpf; fzf;fL
kl;lq;fspd; mbg;gilapy;
2015 k; Mz;L ghlj;jpl;lk; 2020 k; Mz;L ghlj;jpl;lk;
20 www.aatsl.lk
vdJ tho;tpd; ,yl;rpaj;ij miltjw;F
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www.aatsl.lk 21
tpje;Jiuf;fg;gl;l epiwfSk; mtw;Wf;fhd Neug;gq;fPL
kw;Wk; tpupthd ghl cs;slf;fk; (Technical Capstone)
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22 www.aatsl.lk
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www.aatsl.lk 23
%d;whk; kl;lk;
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vd;gtw;Wf;fhd tpsf;fq;fSld; nkhj;jk; 100 200
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24 www.aatsl.lk
310 tpahghuj; njhlu;ghly; (BC)
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nkhj;jk; 100 200
www.aatsl.lk 25
AAT guPl;irf;F jahuhFjy;
26 www.aatsl.lk
AAT jifikf;Fupa tpyf;fspg;Gf;fs;
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fofj;jpd; mq;fj;jtu;fs; gy;NtW njhopy;rhu; fw;ifnewpfs;
OL 4 - Commercial Law and Taxation
kw;Wk; gy;fiyf;fofq;fspy; gjpT nra;aTk; tpyf;fspg;Gf;fisg;
OL 5 - Business English II
ngw;Wf;nfhs;sTk; jFjpAilatu;fshtu;.
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UK)
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khztu;fs; CA Sri Lanka ,d; 2020 khu;r; ,ypUe;J jFjpngWtu;.
eilKiwf;F tUk; Gjpa ghlj;jpl;lj;jpd; fPo; Certificate Level - Complete Level Exemption
tzpfkl;lk; I ,y; G+uz tpyf;fspg;gpidAk; tzpfkl;lk; • BA 1 Fundamentals of Business Economics
II ,y; ,uz;L ghlq;fspy; tpyf;fspg;gpidAk; • BA 2 Fundamentals of Management Accounting
ngw;Wf;nfhs;s KbAk;. • BA 3 Fundamentals of Financial Accounting
Business Level I - (G+uz tpyf;fspg;G) • BA 4 Fundamentals of Ethics, Corporate
Governance and Business Law
• BL 1 Financial Accounting
• BL 2 Business Mathematics & Statistics gl;la rhd;wpjo; ngw;w fzf;fwpQu;fs; rq;fk;
• BL 3 Business Law (ACCA-UK)
• BL 4 Business Environment & Economics
Gjpa ghlj;jpl;lj;jpw;fika ,Wjpepiyg; guPl;iriag;
• CS 1 Business Communication I
g+u;j;jpnra;Njhu; ACCA ,d; njhopw;jpwd;rhu; guPl;irapd;
Business Level II - (2 ghlq;fspy; tpyf;fspg;G) Kjw;ghfj;jpy; gpd;tUk; 03 ghlq;fSf;F tpyf;fspg;gpidg;
• BL 5 Audit, Business Processes and ngw;Wf;nfhs;syhk;. ,Wjpepiy rhd;wpfs; kw;Wk; KbTj;
Digitalisation jhs;fs; rku;g;gpf;fg;gly; Ntz;Lk;.
• BL 7 Business Taxation F1 Accountant in Business
» AAT rpj;jp ngw;wtu;fs; B.Sc. Applied Accounting F2 Management Accounting
nghJ gl;lk; 34 ghlq;fspy; 10 ghlq;fSf;fhd F3 Financial Accounting and,
tpyf;fspg;Gfs; toq;fg;gLk; F7 Financial Reporting subject of the skill module
tpNrl mwptpg;G of the foundation level
CA Sri Lanka nfhs;ifapd;gb> A/L guPl;ir jtpu;e;j NtW
tpNrl Fwpg;G:-
tpyf;fspg;Gfs; %yk; ,.f.njh fof jifikapid
ACCA cyfshtpa nfhs;ifapd; gb Vida tpyf;fspg;G
ngw;w khztu;fs; Nkw;Fwpg;gplg;gl;l tpyf;fspg;Gf;fspy;
topKiwapDlhf AAT jifikapid ngw;w ,Wepiy
fUj;jpy;nfhs;sg;gl khl;lhu;fs;.
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fzf;fhsu; epWtfk; (CMASL)
nghJf;fzf;fhsu; epWtdk; (IPA) mT];jpNuypah
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kw;Wk; epjpf;fzf;fhsu; epWtdk; (IFA) [f;fpa
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ngwj; jFjpngWtu;.
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fzf;fhsu; epWtf Muk;g kl;lj;jpy; G+uz tpyf;fspg;gpidAk; AAT tpahghu Jiw rhu; ghlrhiy
nraw;ghl;L kl;lj;jpy; %d;W ghlq;fspYk; tpyf;fspg;Gg;ngwj; ,.f.njh fofj;jpd; ,Wjpg;guPl;irapy; rpj;jpaile;j
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kw;Wk; epjpapay; cau; bg;Nshkh (HDAF) fw;ifnewpapy;
Foundation Level
Kjyhk; tUlj;jpidg; G+uzkhf tpyf;fspg;Gg;ngwj;
FL 1 - Management Accounting Fundamentals jFjpngWtu;.
FL 2 - Financial Accounting & Finance
Fundamentals kdpjts Kfhik epWtfk; (CIPM)
FL 3 - Fundamentals of Management & Economics ,.f.njh fofj;jpd; guPl;irfisg; g+u;j;jp nra;Njhu; HRM
FL 4 - Quantitative Methods for Business (CQHRM) ,d; gl;ila jFjpf;F ACHRM vd;w ghlnewp
tpyf;fg;Gld; jk;ik gjpT nea;aKbAk;.
FL 5 - Business English I
www.aatsl.lk 27
tpahghu epiwNtw;Wdu;fs; rq;fk; (ABE-UK) kjpg;gPl;Lld; NeHfhzypYk;> Mq;fpy NjHtpYk; rpj;jp
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Accounting gl;lg;gbg;gpd; %d;W tUlq;fspy; Kjyhk;
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fof mq;fj;jtu;fs; gpd;tUk; ghlq;fspy; tpyf;fspg;G ngw BMS - tzpf Kfhikj;Jt gs;spAld;
KbAk;. fll;bizf;fa;ll ; Northumbria gy;fiyf;fofk;
mbg;gil kl;lk; - A - [f;fpa ,uhr;rpak; - UK
nghUspay; gpd;tUk; epge;jidfSf;fika ,.f.njh fofj;jpd;
tzpfKfhikj;Jtk; guPl;irfisg; g+u;j;jp nra;Njhu; [f;fpa ,uhr;rpaj;jpd;
mbg;gil kl;lk; - B Nehj;Jkpwpah gy;fiyf;fofj;jpd; fzf;fpaYk; epjpapaypy;
epjp fzf;fPL tpNrl fiykhdpg;gl;lj;jpd; kl;lk; ehd;fpw;Fj; jk;ikg;
tzpf Gs;sptgutpay; gjpTnra;Jnfhs;syhk;.
kdpjts Kfhikj;Jtk;
(a) ,.f.njh fofg; guPl;irfis Mq;fpy nkhop%yk;
epWtd epu;thdk;
G+uzg;gLj;jpapUj;jy;
njhopy; ehu; gFjp - II
my;yJ
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fw;ifnewpapy; gjpTnra;a KbAk;. fzf;fpaYk; epjpapaypy; tpNrl fiykhdpg;gl;lk;
toq;fg;gLk;.
,yq;ifg; gy;fiyf;fofq;fs; Canterbury Christ Church University U.K. cld;
= [atu;j;jdGu gy;fiyf;fofk; $l;bizf;fg;gl;l Seagis Campus (Pvt) Ltd.
,Wjpepiyg; guPl;iriag; g+u;j;jpnra;Njhu; B.A. (nghJ / City gy;fiyf;fofk; kNyrpah kw;Wk; Mrpa
tpNrl) ntspthupg; gl;lg;gbg;gpw;F gjpTnra;ayhk;. gy;fiyf;fok;> Nicaragua> kj;jpa mnkupf;fh>
,yq;if jpwe;j gy;fiyf;fofk; cld; $l;bizf;fg;gl;l [Nuhg;gpa City
,Wjpepiyg; guPl;iriag; g+u;j;jpnra;Njhu; gpd;tUk; gy;fiyf;fofk;
fw;ifnewpfSf;fhd njupTg;guPli
; rfSf;F tpz;zg;gpf;fyhk;. AAT ,Wjpg;ghPl;irapy; rpj;jpaile;j khzth;fs; gpd;tUk;
gl;lq;fis ,Wjp tUlj;ij G+hpj;jp nra;tjd; %yk;
- Kfhikj;Jtj;jpy; bg;Nshkh
ngw;Wf;nfhs;s KbAk;.
ntspehl;Lg; gy;fiyf;fofq;fs; - tzpf eph;thf ,sq;fiy khdpg;gl;lk; - City Campus,
Nicaragua> kj;jpa mnkhpf;fh
tzpf Kfhikj;Jtj;jpd; Njrpa epWtdk; - tzpf eph;thf ,sq;fiy khdpg;gl;lk; - Nicaragua,
(NIBM) nfhd;ntd;uwp gy;fiyf;fofk; (UK) cld; Central America
$l;bizf;fg;gl;lJ. - ru;tNjr th;j;jfk; - khdpg;gl;lk; - University of Pacific,
Nicaragua, Central America
28 www.aatsl.lk
njhopy;Kiwrhue;j cWg;Gupik
Nju;r;rpj;jpwik gw;wpa njhFg;G
1. fz;Nzhl;lk; fz;fhzpf;fg;gl;l gapw;rpf;fhd
Fiwe;jgl;r Njitg;ghL
AAT ,WjpguPl;irapy; Nju;r;rpngw;wkhztu;fs; jq;fs;
njhopy; rhu; jfikapid ngw;Wf;nfhs;tjw;F njhopy;Kiw N;ju;r;rpj;jpwik nghJ nghJ
rhu;e;j jpwd;fs; kw;Wk; njhopy;Kiw rhu;e;j kjpg;Gfs; tifg;ghL eilKiw eilKiw-
-aw;wJ
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mZFKiwfs; Nghd;witFwpg;gpl;lgq;fpidMw;Wtjw;Fmtrpak; mbg;gil fzf;fpay; 40 100
vdtypAWj;Jfpd;wJ. mj;Jld; Fwpj;jJiwuPjpahd XU fzf;fha;T 80
tUlgapw;rp fhy G+u;j;jp nra;j khztu;fs; kf;fSk; kw;Wk;
tupapay; 10 10
jiyikj;Jtk; rhue;j nghWg;G gw;wpa fUj;juq;fpy; fye;J
nfhz;l gpd;Nu cWg;Gupik mq;fj;JtkhdJ toq;fg;gLtNjhL fpuaf;fzf;fPLk; kw;Wk; 5 20
fofj;jpd; rq;f cWg;gpduhf Vw;Wf; nfhs;sg;gLfpd;wdu; epjpf;fzf;fPLk;
jfty; njhopy;El;gk; 20 20
nghJ Nkyhz;ik kw;Wk; 5 10
fzpg;gPl;Lkjpg;gPLKiwikfs; nrayf eilKiw
www.aatsl.lk 29
njhopy;Kiwrhue;j cWg;Gupik
Nju;r;rpj;jpwik gw;wpa njhFg;G
Mtzq;fs; kw;Wk; eilKiwfs; 2.2 fz;fhzpg;G my;yhj gapw;rp mikg;Gf;fs;
² Nju;T nra;agLk; gapw;rp epWtdkhdJ fzf;fha;T \ jzpf;if fz;fhzpg;G my;yhj xg;ge;j Kiwapyhd eilKiw gapw;rp
epWtdkhfNth my;yJ jzpf;if my;yhj Jiwaikg;gpid epWtdq;fshdJ ve;jtpj aat epWtdj;jpDld; ve;j tpj
rhu;e;j jhfTk; AAT Srilanka kw;Wk; CA Srilanka Xg;ge;j eltbfifapYk; <Lglkhl;lhJ. Mdhy; khztDf;F
Mfpatw;why; mq;fpfupf;g;gl;l epWtdkhf fhzg;gly; Ntz;L;k;. fPo;tUk; Kiwfspy; fz;fhzpg;G my;yhj gapw;rp mikg;Gf;fspy;
(gapw;rpahsu; gl;laf; fzf;fhsu; xUtUf;F fPo; gapw;rpaid gapw;rpapid ngw;Wf;nfhs;syhk;.
ngw Ntz;Lk; vd typAWj;Jfpd;wJ.)
² AAT epWtdj;jpd; vt;tpjkhd Xg;ge;j cld;gbf;fsw;w
² gapw;rpapid ngw;Wf;nfhs;Sk; epWtdj;jpy; gapw;rpahsiu epWtdj;jpy; khztd; Vw;fdNt fzf;fpay; kw;Wk; epjpapay;
Nkw;ghu;it nra;Ak; Nkw;ghu;itahsu; kw;Wk; gapw;rp epWtdj;jpd; Jiw rhu;e;j gjtpfspy; gapw;rp fhyj;jpid my;yJ njhopy;
jfikfisAk; gw;wpAk; ,yq;if gl;laf;fzf;fhsu; uPjpahd mDgtj;jpid gzpahw;wp G+u;j;jp nra;J ,Ue;jy;.
rq;fj;jpw;F vLj;Jiuj;J fbjk; xd;wpid mDg;Gjy; Ntz;Lk;.
² khztd; gzpahw;Wk; epWtdkhdJ ,yq;if gl;laf;fzf;fhsu;
(,jpy; khztdpd; ngau; , khztdpd; mq;fj;Jt ,yf;fk;
rq;fj;jpdhy; mq;fpfupf;fg;gl;l epWtdkhf my;yJ
kw;Wk; Ntiy epakd jpfjp kw;Wk; gjtp vd;gd mt;fbjj;jpy;
gapw;rpashupd; Nkw;ghu;itahsu; ,yq;if gl;laf;fzf;fhsu;
cs;slf;fg;gly; Ntz;Lk;)
rq;fj;jpd; mjpfhu G+u;tkhd mq;fj;Jt cWg;gpduhf fhzg;gly;
² gapw;rp $l;lhsuhy; toq;fg;gl;l fbj;ijr; rku;gpj;jTld; fy;tp Ntz;Lk;.
kw;Wk; gapw;rp gpuptpypUe;J gapw;rp xg;ge;jq;Sld; $ba gapw;rp
gjpTg; Gj;jfj;ij ngw;Wf;nfhs;Sjy; Ntz;Lk.; AAT epWtdj;jpdhy; Vw;Wf;nfhs;sg;gl;l Nkw;ghu;it cWg;gpdu;
topfhl;Ljypd; fPo; fz;fhzpf;fg;glhj gapw;rpapd; fPo;
² %d;W gpujpfis nfhz;l xg;ge;jj;jpy; Fwpj;j epWtdj;jpd; gapw;rpahdJ ve;jnthU jdpAupik> gq;Flik> $l;lhz;ik
Nkw;ghu;itahsupd; ifnahg;gj;jpid ngWjy; Ntz;Lk;. mikg;Gfs; > murhq;f Jiw mikg;Gfs; kw;Wk; tq;fp kw;Wk;
(gapw;rpahsupd; gpujp> gapw;rp epWtdj;jpd; gpujp kw;Wk; aat epjp epWtdq;fspy; ngw;Wf;nfhs;s KbAk;.
epWtdj;jpd; gpujp)
cjhuzkhf gpd;tUk; fz;fhzpf;fg;glhj gapw;rp mikg;Gfis
² Fwpj;j ifnahg;gkpl;l kw;Wk; epug;gl;l xg;ge;jj;jpid aat
$wyhk;.
epWtdj;jpd; fy;tp kw;Wk; gapw;rp fhupahyj;jpy; ,uz;L
• murhq;f mikr;rq;fs;
thuq;fSf;Fs; rku;g;gpf;fg;gly; Ntz;Lk;.
• murhq;f Jiw mikg;Gfs;
² AAT epWtdj;jpdhy; cq;fs; gapw;rp epWtdj;jpw;F mDg;ggLk; • $l;lhz;ik mikg;Gfs;
gapw;rpahsUf;Fwpa xg;ge;j gpujpapid cq;fs; gapw;rp • khepy epWtdq;fs;
epWtdj;jplk; ,Ue;J ngw;Wf; nfhs;sTk;. • rl;l mjpfhu G+u;t epWtdq;fs;
• tq;fp kw;Wk; epjp epWtdq;fs;
• Xl;ly;fs;
gpw;Nghlg;gl;l my;yJ fhyq;fle;j gapw;rp
• tiuaWf;fg;gl;l fk;gdpfs;
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• fzf;fha;T epWtdq;fs;
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gjpTfs; MdJ gapw;rp gjpTfshdJ gpw;Nghlg;gl KbAk;. • Kfhik njhlu;ghd MNyhrid toq;Fk; Nrit epWtdq;fs;
(mjhtJ khztupd; aat epWtdj;jpy; mq;fj;Jt epakdk; • gl;laf;fzf;fhsu; epWtdq;fs;
gjpT nra;ag;gl;l ehspypUe;Njh my;yJ gapw;rp xg;ge;jk;
ifnahg;gkpl;l ehspypUe;Njh gjpTfis gpw;Nghlg;gl KbAk.;) Mtzq;fs; kw;Wk; eilKiwfs;
• AAT epWtdj;jpd; ,izaj;jsj;jpDhlhf (https://aatsl.
lk/index.php/en/training/nonmonitored-training)
fyhz;L gjpTfis rku;gpj;jy; eilKiw Ntiy gapw;rp Nju;r;rpj;jpwik gjpT gbtj;jpid
gjptpwf;fk; nra;J mtw;iw Kiwahf epug;gp (Mz;nlhz;Wf;F
² Kjy; ,uz;L fhyhz;Lf;Fwpa gapw;rp gjpTj;juTfspd;
Fiwe;jgl;rk; 52 gpujpfis nfhz;l gjpTfs;) mtw;iw
RUf;fj;jpid Xg;ge;jk; Muk;gpj;j jpfjpapUe;J MW khj
fhupahyj;jpy; rku;gpj;jy;.
fhy,ilNtisf;F gpd;dUk; Mdhy; VohtJ khj ,Wjpf;F
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rku;gpf;fg;gly; Ntz;Lk.;)
%d;whtJ kw;Wk; ehd;fhtJ fhyhz;Lf;Fwpa gapw;rp
²
gjpTj;juTfspd; RUf;fkhdJ Fwpj;j fhyhz;Lf;Fs; rku;gpj;jy; • ,q;F xf;Nlhgu; Kjyhk; jpfjp 2020 Mz;Lf;F Kd;djhd
Ntz;Lk;. (XU khj fhy fhyhz;L KbT jpfjpf;Fs; rku;gpj;jy; gapw;rp fhyj;jpid Muk;gpj;j khztu;fs; kw;Wk; xf;Nlhgu;
Ntz;Lk;.) Kjyhk; jpfjp 2020 gpd;duhd gapw;rp fhyj;jpid Muk;gpj;j
khztu;fs; vd ,uz;L tifapyhd mZF Kiwfs;
fhzg;gLfpd;wd.
30 www.aatsl.lk
njhopy;Kiwrhue;j cWg;Gupik
Nju;r;rpj;jpwik gw;wpa njhFg;G
• Xt;nthU gjpT gbtj;jpYk; gapw;rpahsupd; ifnahg;gk;> Mtzq;fs; kw;Wk; eilKiwfs;
Nkw;ghu;itahsu; ifnahg;gk; kw;Wk; epWtdj;jpd; • Nkw;$wg;gl;lthW tpyf;fspg;G ngw;w khztu;fs; CA Sri Lanka
mjpfhu Kj;jpiu Nghd;wit fhzg;gl Ntz;Lk; vd;gJ tpd; epWtdj;jpid njhlu;G nfhz;L mtu;fs; %ykhf AAT
fl;lhag;gLj;jg;gl;Ls;sJ. Sri Lanka epWtdj;jpd; gapw;rp gpuptpw;F kpd;dQ;ry; %ykhf
• NkYk; Nkw;ghu;itahsu; fy;tp jFjpf;fhd mjpfhu G+u;tkhd khztuJ gapw;rp fhyj;jpid cWjpg;gLj;Jjy; Ntz;Lk;
rhd;wpjo; gj;jpuk;. (CA apd; gjpT ,yf;fk;> CASL xg;ge;j ,yf;fk; kw;Wk;
nfhLf;fg;gl;l KOg;ngau; vd;gd cs;slf;fg;gly; Ntz;Lk;)
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mtuJ KO ngau; kw;Wk; mq;fj;Jt cWg;;Gupik ,yf;fk; • cWg;gpdu; gj;jpuj;Jld; Njitahd midj;J Mtzq;fSk;
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,Uf;f Ntz;Lk;. fUj;juq;F
www.aatsl.lk 31
AAT njhopy; tq;fp
cq;fSila
epGzuhf ,Uf;f
,yf;F vd;d? Ntz;Lkh?
njhopiy tpUj;jp
nra;a Ntz;Lkh?
cq;fis gapw;Wtpf;f
kw;Wk; tpUj;jp nra;a
Ntz;Lkh?
32 www.aatsl.lk
AAT tpahghu Jiw rhu; ghlrhiy
Enhancing competencies | Gain Recognition
The AAT Business School, operating under the Association of Accounting Technicians of Sri Lanka, is dedicated towards enhancing
the competencies and recognition of AAT Students, Passed Finalists and Members by conducting various courses in Business
Communication, Information Technology, Management Development and Leadership Skills with the objective of strengthening their
recognition in the business arena.
Ntiyapy; Gj;jprhypahf> tpidj;jpwdhf> jpwikahd gadhsuhf
tUtjw;F cq;fsJ IT jpwikia Kd;Ndw;Wjy;
COURSE IN MICROSOFT OFFICE APPLICATIONS COURSE IN COMPUTERIZED ACCOUNTING
For whom : Students and Employees For whom : Accountancy Students, Employees in the
Duration : 4 Months Finance Sector and those seeking
Contents : • Introduction to Windows local/foreign employment in the field of
• MS-Word Accountancy
• MS-Excel Duration : 3 Months
• MS-PowerPoint Contents : • Tally ERP 9.0
• MS-Access • MYOB
• Internet & E-mail • Quickbooks
Nkk;gLj;jg;gl;l Excel mk;rq;fis gad;gLj;jp cq;fs; epWtdj;Jf;fhd tphpthd Ez;zwpit ngw;Wf;nfhs;sy;
ADVANCED MS EXCEL FOR DATA ANALYSIS (ADX)
For whom : Young Professionals, Aspiring Entrepreneurs and Mid- level Managers
Duration : Physical - 1 day / Virtual - 4 days (10 hours)
Contents : • Using the scenario manager for sensitivity analysis • Excel financial functions
• Evaluation investment by using net present value criteria • Three-dimensional formulas
• Summarizing data with database statistical function • Circular reference
• Summarizing data by using histograms • Using solver for capital budgeting
• Sensitivity analysis with data tables • The goal seek command
,yq;if thpKiwik gw;wp njhpe;J nfhs;sy; kw;Wk; eilKiwapYs;s thp Vw;ghLfs; gw;wp mwpe;J nfhs;sy;
CERTIFICATE COURSE IN TAXATION (CTAX)
For whom : Accounts Executives, Audit Trainees, Accountants and other Professionals
Duration : 3 Months
Contents : • Income Tax (Individuals & Companies) • Computations
• VAT and SVAT • Tax Planning
• Assessable Income (AI) • Tax Administration
• Concessionary Tax Rates • Introduction to RAMIS
Nkk;gLj;jg;gl tupapay; njhlu;ghd th;j;jf mwptpid ngw;Wf;nfhs;sy; kw;Wk;
njhopy; El;ghPjpahf jpUj;jpf; nfhs;sy;
DIPLOMA IN APPLIED TAXATION (DTAX)
For whom : Tax practitioners, AAT Passed Finalists, AAT Members and Accounting Professionals
Duration : 6 Months
Contents : • Principles of Taxation • International Taxation
• Employment & Business Income
• Banking / Financial Institution & Insurance
• Investment Income & Capital Gain Companies
• Concessions/Incentives/Exemptions
& TDS • Compliance Management
• Tax Computation (Individuals
& Partnerships) • Ecommerce, Digital Taxation, Corporate
• Custom Duty and Excise Duty Governance & Ethics
fzf;fPL epjp Kfhikj;Jtk; njhlh;ghf Njitahd jpwd;fs; kw;Wk;
mZFKiwfis Nfhl;ghl;L mbg;gilapy; toq;Fjy;
HIGHER DIPLOMA IN ACCOUNTING & FINANCE (HDAF)
For whom : AAT Passed Finalists, AAT Members, Diploma in Accounting & Finance completed students (1st
Year), Any other qualification acceptable to the study Board of Business School
Duration : 1 Year
Contents
: • Advanced Financial Accounting
& Reporting • Introductory Taxation
• Financial Markets & Insitutions
• Managerial Economics
• Management Accounting & Controls • Corporate Law
• Operations & Project Management
• Marketing Management
• Human Resource Management • Accounting Information System
AAT AAT Centre, No.540, Ven. Muruththettuwe Ananda Nahimi Mawatha, Narahenpita, Colombo - 05.
BUSINESS SCHOOL T: 0112 559670 (Direct) M: 076 824 1162 | F: 011 2559299 | E: bs@aatsl.lk | E: infobs@aatsl.lk
www.aatsl.lk 33
AAT ,dhy; mq;fPfupf;fg;gl;l fy;yp epiyaq;fs; (AECs)
ePq;fs; mt;tg;NghJ AAT ,yq;ifapDila ,yl;rpidia gad;gLj;jp> AAT fw;ifnewpapid ,ytrkhf fw;f KbAk; vd;w
gy;NtW jtwhd jfty;fis ngw;Wf;nfhs;s KbAk;. mt;thwhd fy;tp epWtdq;fs; ,ytr fw;if newpfis elj;Jtjhf
njupag;gLj;jpapUg;gpDk; ePq;fs; mit njhlu;ghf kpfTk; tpopg;Gld; ,Uq;fs;. cq;fs; gps;isfs; AAT jifikapid KOikahf
G+uzg;gLj;Jk; tiu mt;thwhd epWtdq;fs; G+uz fy;tpr; Nritia toq;fKbahjpUg;gJld; mt;thwhd nghWg;Gf;fs; vitAk;
mtu;fSf;F ,y;iy. vdNt cq;fs; gps;isfis mt;thwhd nraw;ghl;bw;F JizNghtij tpLj;J mtu;fis gpd;tUk; AAT
,yq;ifapy; gjpT nra;ag;gl;L mWkjpaspf;fg;gl;l fy;tp epWtdq;fspy; fy;tpapidj; njhlu topfhl;Lq;fs;. ,e; epWtdq;fs; AAT
,yq;ifapd; Neub Nkw;ghu;itf;F cl;gl;lit. (KOikahf gjpT nra;ag;gl;l epWtdq;fs; F vDk; FwpaPl;bdhYk; gFjpastpy;
gjpT nra;ag;gl;L KOikahf gjpT nra;a vjpu;ghu;f;fg;gLk; epWtdq;fis P vDk; FwpaPl;bdhYk; epwe;jPl;lg;gl;l ngl;bapDs;
fhl;lg;gl;Ls;sJ.)
34 www.aatsl.lk
-
www.aatsl.lk 35
36 www.aatsl.lk