Higher National Diploma in Accountancy – (HNDA)

Higher National Diploma in Accountancy – (HNDA)

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.

  • Conducted at
  • Entry Profile
Tab 1 |

No. Name of the ATI/ATI section Addresses Full Time/Part Time Telephone No.
01 Hardy Advanced Technological Institute, Ampara Inginiyagala Rd., Ampara Full Time
Part Time
0632222056
0632223035
0718100975
0717638653
02 Advanced Technological Section
Anuradhapura
No. 35/388, Harishchandra Mw, Anuradhapura Full Time
Part Time
0252234417
0716564572
0715177580
03 Advanced Technological Institute, Badulla Greenland Drive, Badulla Full Time
Part Time
0552230218
0552223818
0778094573
0712347677
04 Advanced Technological Section
Batticaloa
Main Street, Kovil Kulam, Arayampathi, Batticaloa Full Time
Part Time
0652247519
0652247470
0778641182
0716376307
05 Advanced Technological Institute, Dehiwala. Waidya Road, Dehiwala Full Time
Part Time
0112738349
0718085371
0714407665
06 Advanced Technological Institute, Jaffna. No. 665/5, Beach Road, Guru Nagar, Jaffna Full Time
Part Time
0212222595
0212229803
0718447486
0777113664
07 Advanced Technological Institute, Kandy. No. 16, Keppetipola Mw,Kandy Full Time
Part Time
0812232097
0719175285
0774538133
08 Advanced Technological Institute, Kegalle. Bandaranayake Mw, Kegalle Full Time
Part Time
0352221297
0352221713
0714848210
0716254659
09 Advanced Technological Institute, Kurunagala. 22/1, Wilgoda Road, Kurunagala Full Time
Part Time
0372229583
0372224911
0714882528
10 Advanced Technological Institute, Galle. Siridamma Mw, Labuduwa, Akmeemana. Full Time
Part Time
0912246179
11 Advanced Technological Institute, Gampaha. Naiwala, Essalla, Veyangoda Full Time
Part Time
0332287519
0332292544
0715511205
0772917792
12 Advanced Technological Section
Rathnapura
New Town , Rathnapura Full Time
Part Time
0452231492
0452231493
0718147124
0713930219
13 Advanced Technological Section
Samanthurai
Main Street, Samanthurai Full Time
Part Time
0672261304
0775153500
14 Advanced Technological Section
Tangalle
Yayawatta, Netolpitiya, Tangalle Full Time
Part Time
0472241845
0472241846
0714491932
15 Advanced Technological Section
Trincomalee
Inner Harbour Rd, Trincomalle Full Time
Part Time
0262223232
0262050617
0773659589
16 Advanced Technological Section
Vavuniya
Off A 9 Road, Veppankulam,Omanthai, Vavuniya. Full Time
Part Time
0242052733
0776162010
Tab 2 |

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).

    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.

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