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.
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
- Full Time (The first and second year’s lectures are conducted as fulltime during weekdays, whilst the third and fourth year lectures will be conducted during the weekends)
Those who have completed GCE (A/L) examination on or before 2012, Should have followings:
GCE (A/L) Examination passes one sitting with Combined Mathematics or Accountancy as one of the three subjects of which at least two credit passes should have been obtained.
A credit pass in Mathematics at the GCE (O/L) is considered as an alternative for a credit pass in either Combined Mathematics or Accountancy at the GCE (A/L)
An ordinary pass in English at the G.C.E. (O/L) examination
- Part Time (Part time program will be conducted during the weekends)
Those who have completed GCE (A/L) examination on or before 2012, Should have one of followings:
- Passes for all four subjects / three subjects in one sitting at the G.C.E. (A/L) Examination
2. Completion of National Certificate in Accounting Technician, conducted by the Department of Technical Education & Training.
3.Completion of National Certificate in Business Studies (Accountancy Group) conducted by the Department of Technical Education & Training. Successful completion of National Certificate in Accounting conducted by the Department of Technical Education & Training.
4.Practical Experience – Applicant should be employed in the relevant field in a Government institution / public enterprises or a recognized firm.
5.Those who possess the following qualification will be exempted from the 1st year and will be admitted to the 2nd year when satisfying other entry requirements and availability of places.
- National Diploma in Business Studies / Business Finance
- Higher National Diploma in Commerce / Management/, Business Finance /Business Administration
- B. Sc. (Accountancy /Business Administration/ Business Finance) or B.Com
- Institute of Chartered Accountants of Sri Lanka (ICASL) - CAB I and CAB II
- Chartered Institute of Management Accountants(CIMA) - UK -Part I and Part II
- Association of Accounting Technicians - (AAT) - Stage III