Interpretation and application of sri lanka accounting standards (SLFRS/LKAS/IFRIC/ SIC) and recent developments in financial reporting - 35 %

Level A
Level B
Level C
New exposure drafts and implications of the adoption to the existing presentation / disclosures

Preparation and presentation of Consolidated Financial Statements - 30 %

Separate & Consolidated Financial Statements

Evaluating risk of material misstatements in Financial Statements - 25 %

Risk of Material Misstatements
Financial Statement Assertions
Business risks and risk of material misstatements including risk of frauds
Going Concern
Materiality
Data Analytics for users of financial statements
Data Analytics in risk assessment and in discovering material misstatement due to errors or frauds.
Internal Control Framework
Internal Controls over Financial Reporting
Internal Controls relevant in preparing group financial statements

Corporate governance and non-financial reporting - 5 %

Corporate governance and sustainability reports including integrated reporting

Ethical issues in financial reporting and the regulatory framework - 5

Recent ethical issues