Course details

The Higher National Diploma in Accountancy (HNDA) was established in 1943 in the name of National Diploma in Accountancy with the aim of detecting, preventing frauds, errors, and malpractices in Ceylon Tea Estates and Ceylon Railway; and this was the first professional accounting course introduced back then in Sri Lanka (Ceylon). Later, this course was transformed into the Higher National Diploma in Accountancy (HNDA) in 1946.

Gradually, this course gained popularity and in 1963 part-time evening classes were also introduced in order to meet the market demand. Per Public Administration Circular No.46/90 of 1990, the HNDA qualification is considering as an equivalent( an alternate) to a Bachelors of Commerce degree (B. Com) offered by an accredited university, recognized by University Grant Commission (UGC) of Sri Lanka. This course is mandated for auditing enterprises, excluding public sector organizations and quoted companies. The certified auditors credential were granted for the HNDA holders in 1968. Beginning 2001, the HNDA program is conducting courses throughout the Island by the Advanced Technological Institute (ATIs) which is administered by the Sri Lanka Institute of Advanced Technological Education (SLIATE)

After completing the HNDA program, the HNDA holders can start their own careers as a registered auditor and can conduct the audit of companies except for public sector organizations and quoted companies.

The HNDA syllabus was lately revised after taking into consideration of the Institute of Chartered Accountants of Sri Lanka (ICASL) and with the few other courses syllabus. The HNDA program can be completed in a full or part-time basis within a four-year period. ATIs (formerly known as Technical Colleges) of SLIATE is conducting this program throughout the Island from its inception in 1965 with the mission in mind to produce excellent diploma holders of higher education sector and for this purpose, the HNDA holders are taught to be skillful, competent, and also equipped with modern technology in the field of accounting and finance for contributing to the sustainable development of Sri Lanka.

Entry requirements

Full Time (The first and second year lectures are conducted as full time during the   weekdays, while the third and fourth year lectures are conducted during   the weekends.) ( Duration : 4 years)

Passes for all the subjects in one sitting at the G.C.E. (A/L) examination with credit pass for Economics and Accountancy..

A credit pass in Mathematics at the G.C.E (O/L) is considered as an alternative for a credit pass in either Economics or Accountancy at the G.C.E (A/L) examination.

                           AND

An ordinary pass in English Language at the G.C.E. (O/L) examination.

Part Time (Part time program will be conducted during the weekends) (Duration : 4 years)

Those who have completed GCE (A/L) examination on or before 2012, Should have one of followings:

1. Passes for all four subjects / three subjects in one sitting at the G.C.E. (A/L) Examination
                               OR
2. Any of the certificate courses given below conducted by the Department of Technical Education & Training (DTET).
    
   1. Completion of National Certificate in Accounting Technicians.
   2. Completion of National Certificate in Business Studies.
   3. Completion of National Certificate in Accounting.
   
                               AND

   Applicant should be employed in the relevant field in a government institution/public enterprise/recognized firm or self-employment (Entrepreneur).

   Those who possess the following qualifications will be exempted from the 1st year and will be admitted to the 2nd year when satisfying the other entry requirements and availability of places.

    
   1. Completion of the Higher National Diploma in Management / Business Administration/ Business Finance conducted by the (SLIATE).
   2. Completion of second year of the Higher National Diploma in Commerce conducted by the (SLIATE) or (DTET).
   3. Completion of the National Diploma in Business Studies conducted by the (SLIATE) or (DTET).
   4. University Degree in relevant field (Accountancy/ B.Com./ Marketing Management /Business Administration/ Business Finance/ Business /Human Recourse Management) recognized by the University Grand Commission (UGC).
   5. Completion of Executive level or CAB I and CAB II or Licentiate I and II conducted by the Institute of Chartered Accountants of Sri Lanka (ICASL).
   6. Completion of Part I and Part II of the Chartered Institute of Management Accountants (CIMA – UK).
   7. Completion of the Association of Accounting Technicians (AAT).
   8. Completion of the Associated Certified Management Accountants (ACMA) conducted by the Institute of Certified Management Accountants (CMA-Sri Lanka).

Subjects and Credits

Year 1 - Semester 1

Year 1 - Semester 2

Year 2 - Semester 1

Year 2 - Semester 2

Year 3 - Semester 1

Year 3 - Semester 2

Year 4 - Semester 1

Year 4 - Semester 2

Conducted At