TL;DR AAT Sri Lanka is a three-level accounting technician qualification run by the Association of Accounting Technicians of Sri Lanka. You can register with six O/L passes, exams are held in January and July, and the association says a capable candidate can finish within a year. TVEC accredits it as equivalent to NVQ Level 5, the diploma level.
If you want a first professional accounting qualification before, or alongside, a degree, AAT is a well known place to start in Sri Lanka. This guide sets out how it is structured, who can register, and the study routes on Uplift that can sit next to it.
Browse the accounting programs in the wider business study area. Uplift does not list AAT classes themselves, so everything about AAT below comes from the association's own published pages.
What is AAT Sri Lanka and who is it for?
AAT stands for the Association of Accounting Technicians of Sri Lanka. Its qualification is aimed at people who want to work in accounts, audit support, costing and finance roles, and it is open to anyone in any field of work, with no age limit.
The qualification is built in stages. The association's current student guide describes three levels, Level I, Level II and Level III. Older press articles used the names Foundation, Intermediate and Final, so you may see both in older material.
What does each AAT level cover?
The association's pilot papers list four subjects at each level.
Level I
Financial Accounting, Business Mathematics and Statistics, Economics and Business Environment.
Level II
Financial and Cost Accounting, Digital Transformation and Information Systems, Business Law and Business Management.
Level III
Financial Reporting, Management Accounting and Finance, Risk Controls and Audit, and Corporate and Personal Taxation.
Business Communication
Business Communication is a separate subject that has to be completed to become a Passed Finalist. It can be taken after Level I. Check the current student guide for the pass mark and timing, because rules are updated with each curriculum.
Who can register for AAT?
The association's inquiry page states the minimum as any six passes at the G.C.E. O/L examination, or any five passes at the London O/L. Its registration FAQ lists other routes, including two passes at the G.C.E. A/L, or five years of working experience as an accounts clerk, audit clerk, book-keeper or accounts trainee in a recognised establishment.
Level III can be sat only after Levels I and II are completed or exempted. Exemptions are based on prior qualifications accepted by the association's Governing Council. They are never automatic, they must be applied for before the stated deadlines and before Level III.
How long does AAT take and when are the exams?
Exams are held in January and July each year. Levels I and II can be sat together, and the association says that a capable candidate can complete AAT within one year. Plan around the exam months and the subjects you can prepare for, especially if you are working or studying at the same time.
