Higher National Diploma in Accountancy

Program Overview

The Higher National Diploma in Accountancy (HNDA), originally introduced in 1943 as the National Diploma in Accountancy, is one of the earliest professional accounting programs in Sri Lanka. It was later upgraded to HNDA in 1946. Due to its growing demand, part-time classes were introduced in 1963.

The HNDA qualification is recognized as equivalent to a Bachelor of Commerce degree from a UGC-recognized university. Since 2001, the program has been conducted island-wide through Advanced Technological Institutes (ATIs) under the Sri Lanka Institute of Advanced Technological Education (SLIATE).

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:

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

              OR

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.

              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.

Completion of the Higher National Diploma in Management / Business Administration/ Business Finance conducted by the (SLIATE).

Completion of second year of the Higher National Diploma in Commerce conducted by the (SLIATE) or (DTET).

Completion of the National Diploma in Business Studies conducted by the (SLIATE) or (DTET).

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).

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).

Completion of Part I and Part II of the Chartered Institute of Management Accountants (CIMA – UK).

Completion of the Association of Accounting Technicians (AAT).

Completion of the Associated Certified Management Accountants (ACMA) conducted by the Institute of Certified Management Accountants (CMA-Sri Lanka).

Note: - HNDA - (Full Time) / (Part Time)

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.

The program equips students with modern accounting and finance knowledge, enabling graduates to work in auditing, accounting, finance, and related professional fields, while also providing opportunities for career advancement and further studies.