Course Outline
Course Fee
The Higher National Diploma in Accountancy 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. 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)

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.

We are conducting this program 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.

According to the Public Administration circular No. 46/90, the Higher National Diploma in Accountancy has been recognized to accept as an alternative qualification to a General Degree in Commerce (Ordinary pass), awarded by a recognized University for recruitment purposes.

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 applicants should have following qualifications:

For the Full Time Course :-

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

II. 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.


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

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)

For the Part Time Course :-

I. Passes for all four subjects / three subjects in one sitting at the G.C.E. (A/L) Examination.


II. Any of the certificate courses given below conducted by the Department of Technical Education & Training (DTET).

• Completion of National Certificate in Accounting Technicians.
• Completion of National Certificate in Business Studies.
• Completion of National Certificate in Accounting.


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.

I. Completion of the Higher National Diploma in Management / Business Administration/ Business Finance conducted by the (SLIATE).
II. Completion of second year of the Higher National Diploma in Commerce conducted by the (SLIATE) or (DTET).
III. Completion of the National Diploma in Business Studies conducted by the (SLIATE) or (DTET).
IV. 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).
V. 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).
VI. Completion of Part I and Part II of the Chartered Institute of Management Accountants (CIMA – UK).
VII. Completion of the Association of Accounting Technicians (AAT).
VIII. Completion of the Associated Certified Management Accountants (ACMA) conducted by the Institute of Certified Management Accountants (CMA-Sri Lanka).
  • Course Code

  • Course Duration

    4 Years
  • Course Type

    Full Time / Part Time