| 词条 | Institute of Certified Management Accountants of Sri Lanka |
| 释义 |
| name = Institute of Certified Management Accountants of Sri Lanka. | pronounce = | native_name = | native_name_lang = | nickname = | named_after = | image = CMA Sri Lanka logo.jpg | image_size = | alt = Emblem of CMA Sri Lanka | caption = | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = CMA Sri Lanka | motto = | predecessor = Society of Certified Management Accountants of Sri Lanka.[1] | merged = | successor = | formation = {{Start date and years ago|2000|06|03}}. | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Body corporate established by a special act Act No. 23 of 2009 of the Parliament of Sri Lanka[2][3] in {{Start date and years ago|2009|04|20}}. | purpose = | headquarters = Colombo, {{flag|Sri Lanka}}. | location = | coords = | region = {{flag|Sri Lanka}}. | services = | products = | methods = | fields = | membership = Over 2,400. | membership_year = | language = English, Sinhala and Tamil. | owner = | sec_gen = | leader_title = President. | leader_name = | leader_title2 = | leader_name2 = | leader_title3 = | leader_name3 = | leader_title4 = | leader_name4 = | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = | students_year = | website = {{url|http://www.cma-srilanka.org}} | remarks = | formerly = | footnotes = }} The Institute of Certified Management Accountants of Sri Lanka, (CMA Sri Lanka) is a professional body offering qualification in management accountancy in Sri Lanka. It mainly focuses of development and promoting the study of Management Accountancy, establishing management accountancy standards and promote the profession of management accountancy in Sri Lanka. History.The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the global organization for the accountancy profession. Initially the Canadian International Development Agency (CIDA) was funded the formulating of the new educational syllabus, preparation of study material and other related inauguration works. The CMA Sri Lanka received the help of CMA Canada in the preparation of its first educational syllabus, study material and examination works in order to comply with the international standards.[1] International Associations Recognition.CMA Sri Lanka now a full Member of the International Federation of Accountants (IFAC) since 2014. The IFAC is a global organization for the accountancy profession.[4] The institute, received the membership of other regional accountancy bodies such as the confederation of Asian and Pacific Accountants (CAPA).[5][6] Member of the South Asian Federation of Accountants (SAFA).[7] and Toastmasters International.[8] Examination StructureThe institution has 4 levels of examination and an integrative case study. The examination levels are respectively Foundation Level, Operational Level, Managerial Level, Strategic Level. The examination syllabus change in every 5 years to meet the industry standards. The first two levels available in English, Sinhala and Tamil languages (medium) and the final two levels only available in English medium. All the levels can completed in 2.5 year period of time. Examination held every year May and November. The current examination syllabus consists 17 core course units, 4 skill course units and a final integrative Case Study. After completing all the 17 core courses and 4 skills course candidates can sit for the final case study.[9][10] The minimum pass mark per subject is 50. The current examination covers the Management Accounting, Financial Accounting, Financial Management, Strategic Management Accounting, Personal and Corporate Taxation, Business law and Corporate law, Auditing, Information Technology, Marketing & Human Resource Management, Strategic Management, Business English, etc. Strategic AlliancesThe Institute of Certified Management of Sri Lanka enjoys MOU agreements with the
And several other leading international accountancy bodies and universities.[23][24] Global Partnerships.Through partnerships with the international professional institutions, CMA Sri Lanka passed finalist and members who followed without getting an exemptions for the CMA examination subjects can obtain other related professional qualifications.[24]
University LinksThe CMA Sri Lanka passed finalist can obtain the following qualifications benefits.,[24]
Legal recognitionThe qualified members have been approved to register as Company Secretaries under the Companies act no 7 of 2017 of Sri Lanka. ( gazette extraordinary no. 1998/11 dated 20-12-2016 prepared under the article 527 of Companies Act no. 07 of 2007,) [28] [29][30][31]Moreover, the CMA Sri Lanka's qualifications now use in recruitment to the Sri Lankan government services including the Sri Lanka Accounting Service, Sri Lanka Audit Service, Government corporations, state-owned businesses, semi-state own companies and state banks.[32][29] The students who have completed up to the Managerial Level (Level 03) with 10 years proven accounting experience can apply for Tax Authorized Representative qualifications under the Inland Revenue Act, No. 10 of 2006 of Sri Lanka. Act special gazette pdf file.[33][34][35] MembershipCMA Sri Lanka has two grades of full membership and a part qualification designations. For full membership:
To become an ACMA every passed finalist student should cover the 3 years compulsory practical training requirement, case study examination and a viva voice examination. The every trainee should maintain a training document and certify it by the CMA Sri Lanka approved witness (A qualified Accountant). After gaining the ACMA qualifications and completing the 5 years working professional experience including 3 years of senior managerial level with the 120 hours of the continuing professional development (CPD) requirement can obtain the FCMA designation.[36] For Part Qualification membership:
The institute offers AMA part qualifications for the students who have completed up to the Managerial Level (3rd level) examinations and cover the two years practical training requirement. [37]See also
References1. ^1 {{cite web|url=http://www.cma-srilanka.org/background-institute.html|title=Background of The Institute - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 2. ^https://www.parliament.lk/uploads/acts/english/372.pdf 3. ^{{cite web|url=http://www.cma-srilanka.org/incorporation.html-0|title=Incorporation - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 4. ^{{cite web|url=https://www.ifac.org/about-ifac/membership/members/institute-certified-management-accountants-sri-lanka|title=Institute of Certified Management Accountants of Sri Lanka - IFAC|website=www.ifac.org}} 5. ^http://www.capa.com.my/article.cfm?id=28 6. ^{{cite web|url=http://dailynews.lk/2016/08/09/business/89865|title=CMA Sri Lanka admitted as a member of CAPA|website=Daily News}} 7. ^{{cite web|url=http://www.esafa.org/?page_id=49|title=Member Bodies - South Asian Federation of Accountants|website=www.esafa.org}} 8. ^{{cite web|url=https://www.toastmasters.org/Find-a-Club/04903005-cmasrilankatoastmastersclub|title=Toastmasters International -CMA SRI LANKA TOASTMASTERS CLUB|website=www.toastmasters.org}} 9. ^{{cite web|url=http://www.cma-srilanka.org/introduction.html-0|title=Introduction - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 10. ^{{cite web|url=http://www.cma-srilanka.org/examination-syllabus.html|title=Examination Syllabus - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 11. ^1 {{cite web|url=https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/blankets/EnqBlanketProgsTable.jspx?_afPfm=-8ww1qwuev|title=National Qualifications|website=portal.accaglobal.com}} 12. ^{{cite web|url=http://www.ceylontoday.lk/print20170401CT20170630.php?id=24520|title=ACCA and CMA sign MOU - Ceylontoday.lk|website=www.ceylontoday.lk}} 13. ^{{cite web|url=http://www.sundaytimes.lk/130421/education/acca-offers-exemption-for-other-professional-accountancy-qualifications-41256.html|title=ACCA offers exemption for other professional accountancy qualifications - The Sundaytimes Sri Lanka|website=www.sundaytimes.lk}} 14. ^{{cite web|url=https://www.cpaaustralia.com.au/become-a-cpa/professional-bodies/icmasl|title=Institute of Certified Management Accountants Sri Lanka|website=www.cpaaustralia.com.au}} 15. ^{{cite web|url=http://www.businesstoday.lk/article.php?article=1451|title=BUSINESS TODAY -MOU between CMA Sri Lanka and AIMA|first=Business|last=Today|website=www.businesstoday.lk}} 16. ^{{cite web|url=http://www.ft.lk/article/41944/ICMA-Pakistan--CMA-sign-MOU-to-promote-Management-Accounting--grant-membership|title=ICMA Pakistan, CMA sign MOU to promote Management Accounting, grant membership|publisher=}} 17. ^{{cite web|url=http://www.ft.lk/article/39221/MOU-between-ICWA-India-and-CMA-to-provide-membership-of-ICWA-India|title=MOU between ICWA India and CMA to provide membership of ICWA India|publisher=}} 18. ^{{cite web|url=http://www.sundaytimes.lk/140112/business-times/cma-sri-lanka-signs-mou-with-mia-malaysia-79015.html|title=CMA Sri Lanka signs MOU with MIA Malaysia - The Sundaytimes Sri Lanka|website=www.sundaytimes.lk}} 19. ^{{cite web|url=http://www.businesstoday.lk/article.php?article=1209|title=BUSINESS TODAY -MOU signing between Accounting stalwarts|first=Business|last=Today|website=www.businesstoday.lk}} 20. ^{{cite web|url=http://dailynews.lk/2016/10/20/business/96472|title=CMA Sri Lanka signs MoU with University of Colombo|website=Daily News}} 21. ^{{cite web|url=http://www.sundaytimes.lk/130811/education/cma-sri-lanka-signs-mou-with-university-of-kelaniya-as-an-educational-partner-56577.html|title=CMA Sri Lanka signs MOU with University of Kelaniya as an Educational Partner - The Sundaytimes Sri Lanka|website=www.sundaytimes.lk}} 22. ^{{cite web|url=http://dailynews.lk/2017/03/22/business/111121/cma-signs-mou-gujarat-forensic-sciences-university-ahmedabad-india|title=CMA signs MoU with Gujarat Forensic Sciences University, Ahmedabad India|website=Daily News}} 23. ^{{cite web|url=http://www.cma-srilanka.org/memorandum-understandings-signed-universities-institutions.html|title=Memorandum of Understandings Signed With Universities & Institutions - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 24. ^1 2 {{cite web|url=http://www.cma-srilanka.org/facilities-cma-qualifications.html|title=Facilities for CMA qualifications - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 25. ^{{cite web|url=http://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Exemptions/Exemption-Search/Certified-Management-Accountants-of-Sri-Lanka-CMA-SL-292/|title=Certified Management Accountants of Sri Lanka (CMA SL)|website=www.cimaglobal.com}} 26. ^http://www.ou.ac.lk/home/images/Programmes/FurtherInformation/BMS_Brochure_2016.pdf 27. ^{{cite web|url=http://www.cma-srilanka.org/faq.html|title=FAQ - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 28. ^http://documents.gov.lk/files/egz/2016/12/1998-11_E.pdf 29. ^1 {{cite web|url=http://www.lankabusinessnews.com/index.php/other/miscellaneous/item/5785-cma-sri-lanka-members-approved-to-register-as-company-secretaries|title=CMA Sri Lanka Members Approved to Register as Company Secretaries|publisher=}} 30. ^{{cite web|url=https://www.news.lk/cabinet-decusions/item/15996-decisions-taken-by-the-cabinet-of-ministers-at-its-meeting-held-on-21-02-2017|title=DECISIONS TAKEN BY THE CABINET OF MINISTERS AT ITS MEETING HELD ON 21-02-2017|first=Lahiru|last=Fernando|publisher=}} 31. ^{{cite web|url=http://www.dailymirror.lk/article/CMA-members-approved-to-register-as-company-secretaries-122035.html|title=CMA members approved to register as company secretaries|publisher=}} 32. ^https://en.wikipedia.org/wiki/File:CMA_Sri_Lanka_Government_recognition.jpg 33. ^http://www.ird.gov.lk/en/publications/Gazette_Documents/2017_2006_37_E.pdf 34. ^{{cite web|url=http://www.ird.gov.lk/en/publications/Income+Tax_Documents/IRActNo.10(E)2006.pdf|title=Not Found|website=www.ird.gov.lk}} 35. ^{{cite web|url=http://www.ird.gov.lk/en/publications/sitepages/Acts.aspx?menuid=1601|title=acts|website=www.ird.gov.lk}} 36. ^{{cite web|url=http://www.cma-srilanka.org/aims-cpd.html|title=Aims of CPD - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} 37. ^{{cite web|url=http://www.cma-srilanka.org/membership.html|title=Membership - Institute of Certified Management Accountants of Sri Lanka|website=www.cma-srilanka.org}} External links
6 : 2000 establishments in Sri Lanka|Management accounting|Member bodies of the International Federation of Accountants|Organizations established in 2000|Professional accounting bodies in Sri Lanka|Accounting in Sri Lanka |
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