Opinion
One of best development administrators SL ever had
Mr. K. Thayaparan (KT), who retired from the government service after serving as a development administrator for more than thirty years passed away on Jan 05 at the age of 86. He was born in 1937 in Malaya, which was then under the British rule; his father had migrated there in 1916 for employment. His father was employed in the Malayan Railways, and the family was living a happy life. In the late 1940s, there erupted a terrorist movement launched by Communists of Chinese origin. To fight with the terrorists the British Government had issued a conscription order for all school leavers above the age of 17 years to join the military. Many families with male children over 17 years fled to Ceylon to avoid conscription. Since KT’s family also had a male child who had been noticed to report for military duty, his family members too other than his father left Malaya in 1951 and came to live in Ceylon. In Jaffna, KT resumed and completed his school education. In 1958 he entered the University of Ceylon at Peradeniya to undertake studies in geography, economics and history.
During the university days, KT had won university colours in badminton. He graduated in 1961, and served as a school teacher in the Matara district. In 1962, after sitting a competitive examination, KT joined the Government Divisional Revenue Officers’ service. In 1963, together with the other officers of the DROs’ service and comparable services, KT was absorbed into the Ceylon Administrative Service that had been created in place of the Ceylon Civil Service, which had simultaneously been abolished.
Till 1975 KT served in the district administration in the northern districts, first as DRO, then as Asst. Government Agent and as Addl. Government Agent. From 1976 to 1979 he worked in the Ministry of Fisheries as Deputy Director Planning, and contributed to the development of the National Fisheries Development Plan 1979 – 1983. The Fisheries Development Plan, among other activities had concentrated on exploitation of the fish resources in the Sri Lanka’s exclusive economic zone, which was proclaimed in 1977, and utilisation of irrigation reservoirs and village tanks for development of inland fisheries. The Government made a policy decision to implement an accelerated programme to develop inland fisheries and aquaculture. For this purpose, a new Division called the Inland Fisheries Division was set up in the Ministry, and KT was appointed its director.
The accelerated development programme had a number of activities to perform. Establishment of fish breeding stations in different parts of the country, recruitment and training of scientific and technical officers to serve at fish breeding centres, import of exotic fish species suitable for culture in Sri Lankan inland waterbodies, training of youth in inland fishing and aquaculture, promotion of investments in shrimp farming, etc. Funding agencies like UNDP, ADB and individual countries on bilateral basis came forward to support the accelerated inland fisheries development programme by providing funds for development of infrastructure, providing technical assistance, providing foreign training for the scientific and technical staff who were mostly young people without experience, and providing advisory services. It was heavy work for KT, but he managed the Division and its work smoothly.
KT was a firm believer in team work. He knew workers in all outstation inland fisheries or aquaculture establishments by name. He distributed foreign training slots offered by donor countries or agencies to every scientific or technical officer on an equitable basis. He listened to everybody, and was quite loved by his staff. KT was quite neutral in politics. However, in spite of his hard work to develop the inland fisheries sector, he was transferred out of the Ministry in 1985 to the SLAS Pool.
In 1979 when KT took over the responsibility of developing inland fisheries and aquaculture in the country, the total national inland fish production in Sri Lanka was 17,400 tons. During his tenure of nearly six years, the national inland fish production steadily increased and in 1985, the year he was transferred it had increased to 32,700 tons, showing an increase of nearly 90%. Also, there were 4,500 inland fishing craft operating in reservoirs, and the number employed as fishers, fish collectors, fish traders, etc. was over 10,000.
After leaving the Ministry of Fisheries he served different assignments such as Director Regional Development, National Consultant or the World Bank funded Reconstruction, Rehabilitation and Resettlement Project, Secretary to the North-East Provincial Council Ministry of Agriculture, Lands and Fisheries, and Secretary to the State Ministry Hindu Religious and Cultural Affairs. In 1995, he was appointed Addl. Secretary Development of the Ministry of Fisheries, but his stay in this post was brief since the then Minister replaced him with one of his political supporters. His last government assignment was as Addl. Secretary, Ministry of Plan Implementation, National Integration and Ethnic Affairs. In 1997, he retired from the government service, but continued in a few foreign funded projects as institutional development consultant. He once told that his most productive period in the government service was as Director Inland Fisheries. After retirement he authored several books, Reminiscences of Malaya 1937 – 1951, Stories of Some Brave Men and High Achievers, and Introduction to Some Known High Achievers.
Although he was quite suitable to be appointed the Secretary to a Ministry, he was never considered for such a post. In the final years of his career, he was compelled to serve under his juniors. But he carried on regardless and did the best in whatever the capacity he served.
Hettiarachchi
Opinion
History of St. Sebastian’s National Shrine Kandana
According to legend, St. Sebastian was born at Narbonne in Gaul. He became a soldier in Rome and encouraged Marcellian and Marcus, who were sentenced to death, to remain firm in their faith. St. Sebastian made several converts; among them were master of the rolls Nicostratus, who was in charge of prisoners, and his wife Zoe, a deaf mute whom he cured.
Sebastian was named captain in the Roman army by Emperor Diocletian, as by Emperor Maximian when Diocletian went to the east. Neither knew that Sebastian was a Christian. When it was discovered that Sebastian was indeed a Christian, he was ordered to be executed. He was shot with arrows and left to die but when the widow of St. Castulas went to recover his body, she found out that he was still alive and nursed him back to health. Soon after his recovery, St. Sebastian intercepted the Emperor; denounced him for his cruelty to Christians and was beaten to death on the Emperor’s order.
St. Sebastian was venerated in Milan as early as the time of St. Ambrose. St. Sebastian is the patron of archers, athletes, soldiers, the Saint of the youths and is appealed to protection against the plagues. St. Ambrose reveals that the parents that young Sebastian were living in Milan as a noble family. St. Ambrose further says that Sebastian, along with his three friends, Pankasi, Pulvius and Thorvinus, completed his education successfully with the blessing of his mother, Luciana. Rev. Fr. Dishnef guided him through his spiritual life. From his childhood Sebastian wanted to join the Roman army. With the help of King Karnus, young Sebastian became a soldier and within a short span of time he was appointed as the Commander of the army of King Karnus. The Emperor Diocletian declared Christians the enemy of the Roman Empire and instructed judges to punish Christians who have embraced the Catholic Church. Young Sebastian, as one of the servants of Christ, converted thousands of other believers into Christians. When Emperor Diocletian revealed that Sebastian had become a Catholic, the angry Emperor ordered for Sebastian to be shot to death with arrows. After being shot by arrows, one of Sebastian supporters, Irane, treated him and cured him. When Sebastian was cured he went to Emperor Diocletian and professed his faith for the second time disclosing that he is a servant of Christ. Astounded by the fact that Sebastian is a Christian, Emperor Diocletian ordered the Roman army to kill Sebastian with club blows.
In the liturgical calendar of the Church, the feast of the St. Sebastian is celebrated on the 20th of January. This day is indeed a mini Christmas to the people of Kandana, irrespective of their religion. The feast commenced with the hoisting of the flag staff on the 11th of January at 4 p.m. at the Kandana junction, along the Colombo-Negombo road. There is a long history attached to the flag staff. The first flag staff, which was an areca nut tree, 25 feet tall, was hoisted by the Aththidiya family of Kandana, and today their descendants continue hoisting of the flag staff as a tradition. This year’s flag staff, too, was hoisted by the Raymond Aththidiya family. Several processions, originating from different directions, carrying flags, meet at this flag staff junction. The pouring of milk on the flag staff has been a tradition in existence for a long time. The Nagasalan band was introduced by a well-known Jaffna businessman that had engaged in business in Kandana in the 1950s. The famous Kandaiyan Pille’s Nagasalan group takes the lead, even today, in the procession. Kiribath Dane in the Kandana town had been a tradition from time immemorial.
According to available history from the Catholic archives and volume III of the Catholic Church in Sri Lanka, the British period of vicariates of Colombo, written by Rev. Ft. Vito Perniola SJ, in 1806, states that the British government granted the freedom of conscious and religion to the Catholics in Ceylon and abolished all the anti-Catholic legislation enacted by the Dutch.
The proclamation was declared and issued on the 3rd of August 1796 by Colonel James Stuart, the officer commanding the British forces of Ceylon stated “freedom granted to Catholics” (Sri Lanka national archives 20/5).
Before the Europeans, the missioners were all Goans from South India. In the year 1834, on the 3rd of December, XVI Gregory the Pope, issued a document Ex Muwere pastoralis ministeric, after which the Ceylon Catholic Church was made under the South Indian Cochin diocese. Very Rev. Fr. Vincent Rosario, the Apostolic Vicar General, was appointed along with 18 Goan priests (The Oratorion Mission in Sri Lanka being a history of the Catholic Chruch 1796-1874 by Arthur C Dep Chapter 11 pg 12). Rev Fr. Joachim Alberto arrived in Sri Lanka as missionary on the 6th of March 1830 when he was 31 years old and he was appointed to look after the Catholics in Aluthkuru Korale, consisting Kandana, Mabole, Nagodaa and Ragama. There have been one Church built in 1810 in Wewala about three miles away from Kandana. The Wewala Chruch was situated bordering Muthurajawela which rose to fame for its granary. History reveals that the entire area was under paddy cultivation and most of them were either farmers or toddy tappers. History further reveals that there has been an old canal built by King Weera Parakrama Bahu. Later it was built to flow through the Kelani River, and Muthurajawela, up to Negombo, which was named as the Dutch Canal (RL Brohier historian). During the British time this canal was named as Hamilton Canal and was used to transport toddy, spices, paddy and tree planks of which tree planks were stored in Kandana. Therefore, the name Kandana derives from “Kandan Aana”.
Rev. Fr. Joachim Alberto purchased a small piece of land, called Haamuduruwange watte, at Nadurupititya, in Kandana, and put up a small cadjan chapel and placed a picture of St. Sebastian for the benefit of his small congregation. In 1837, with the help of the devotees, he dug a small well where the water was used for drinking and bathing and today this well is still operative. He bought several acres of land, including the present cemetery premises. Moreover, he had put up the Church at Kalaeliya in honour of his patron St. Joachim where his body has been laid to rest according to his wish of the Last Will attested by Weerasinghe Arachchige Brasianu Thilakaratne. Notary Public, dated 19th July 1855. The present Church was built on the property bought on the 13th of August 1875 on deed no. 146 attested by Graciano Fernando. Notary Public of the land Gorakagahawatta Aluthkuru Korale Ragam Pattu in Kandana within the extend ¼ acre from and out of the 16 acres. According to the old plan number 374 made by P.A. H. Philipia, Licensed surveyor on the 31st of January 195, 9 acres and 25 perches belonged to St. Sebastian Church. However, today only 3 acres, 3 roods and 16.5 perches are left according to plan number 397 surveyed by the same surveyor, while the rest had been sold to the villagers. According to the survey conducted by Orithorian priest on the 12th of February 1844 there were only 18 school-going Catholic students in AluthKuru Korale and only one Antonio was the teacher for all classes. In 1844 there was no school at Kandana (APF SCG India Volume 9829).
According to Sri Lanka National Archives (The Ceylon Almanac page 185) in the year 1852 there were 982 Catholics Male 265, female 290, children 365, with a total of 922. According to the census reports in 2014, prepared by Rev. Ft. Sumeda Dissanayake TOR, the Director Franciscan Preaching group, Kadirana Negombo a survey revealed that there are 13,498 Catholics in Kandana.
According to the appointment of the Missionaries in the year 1866-1867 by Bishop Hillarien Sillani, Rev. Fr. Clement Pagnani OSB was sent to look after the missions in Negoda, Ragama, Batagama, Thudella, Kandana, Kala Eliya and Mabole. On the 18th of April 1866, the building of the new Church commenced with a written agreement by and between Rec. Fr. Clement Pagnani and the then leaders of Kandana Catholic Village Committee. This committee consisted of Kanugalawattage Savial Perera Samarasinghe Welwidane, Amarathunga Arachchige Issak Perera Appuhamy, Jayasuriya Arachchige Don Isthewan Appuhamy, Jayasuriya Appuhamylage Elaris Perera Muhuppu, Padukkage Andiris Perera Opisara, Kanugalawattage Peduru Perera Annavi and Mallawa Arachchige Don Peduru Appujamy. The said agreement stated that they will give written undertaking that their labour and money will be utilised to build the new Church of St. Sebastian and if they failed to do so they were ready to bear any punishment which will be imposed by the Catholic Church.

Rev. Fr. Bede Bercatta’s book “A History of the Vicariate of Colombo page 359” says that Rev. Fr. Stanislaus Tabarani had problems of finding rock stones to lay the foundation. He was greatly worried over this and placed his due trust in divine providence. He prayed for days to St. Sebastian for his intercession. One morning after mass, he was informed by some people that they had seen a small patch of granite at a place in Rilaulla, close to the Church premises, although such stones were never seen there earlier, and requested him to inspect the place. The parish priest visited the location and was greatly delighted as his prayers has been answered. This small granite rock amount provided enough granite
blocks for the full foundation of the present church. This place still known as “Rilaulla galwala”. The work on the building proceeded under successive parish priests but Rev. Fr. Stouter was responsible for much of it. The façade of the Church was built so high that it crashed on the 2nd of April of 1893. The present façade was then built and completed in the year 1905. The statue of St. Sebastian, which is behind the altar, had been carved off a “Madan tree”. It was done by a Paravara man, named Costa Mama, who was staying with a resident named Miguel Baas a Ridualle, Kandana. This statue was made at the request of Pavistina Perera Amaratunge, mother of former Member of Parliament gatemuadliyer D. Panthi Jayasuirya. The Church was completed during the time of Rev. Fr. Keegar and was blessed by then Archbishop of Colombo Dr. Anthony Courdert OMI on the 20th of January 1912. In 1926, Rev. Fr. Romauld Fernando was appointed as the parish priest to the Kandana Church. He was an educationalist and a social worker. Without any hesitation he can be called as the father of education to Kandana. He was the pioneer to build three schools in Kandana: Kandana St. Sebastian Boys School, Kandana St. Sebastian English Girls School and, the Mazenod College Kandana. Later he was appointed as the Principal of the St. Sebastian Boys English School. He bought a property at Kandana, close to Ganemulla Road, and started De Mazenod College. Later, it was given officially to the Christian Brothers of Sri Lanka, by then Archbishop of Colombo, Peter Mark. In 1931, there were 300 students (history of De Lasalle brothers by Rev. Fr. Bro Michael Robert). Today, there are over 3,500 students and is one of the leading Catholic schools in Sri Lanka. In 1924, one Karolis Jayasuriya Widanage donated two acres to build De Mazenod College for its extension.
The frist priest from Kandana to be ordained was Rev. Fr. William Perera in 1904. With the help of Rev. Fr. Marcelline Jayakody, he composed the famous hymn “the Vikshopa Geethaya”, the hymn of our Lady of Sorrow.
The Life story of St. Sebastian was portrayed through a stage play called “Wasappauwa” and the world famous German passion play Obar Amargavewchi whichwas a sensation was initiated by Rev. Fr. Nicholas Perera. Legend reveals that in the year 1845 a South Indian Catholic, on his way to meet his relatives in Colombo, had brought down a wooden statue of St. Sebastian, one and half feet tail, to be sold in Sri Lanka. When he reached Kalpitiya he had unexpectedly contracted malaria. He had made a vow at St. Anne’s Church, Thalawila, expecting a full recovery. En route to Colombo, he had come to know about the Church in Kandana and dedicated to St. Sebastian. In the absence of the then parish Priest Rev. Fr. Joachim Alberto, the Muhuppu of the Church, with the help of the others, had agreed to by the statue for 75 pathagas (one pahtaga was 75 cent). Even though the seller had left the money in the hands of the “Muhuppu” to be collected later, he never returned.
On the 19th of January 2006, Archbishop Oswald Gomis declared St. Sebastian Church as “St. Sebastian Shrine” by way of a special notification and handed over the declaration to Rev. Fr. Susith Perera, the Parish Priest of Kandana.
On the 12th of January 2014, Catholics in Sri Lanka celebrated the reception of a reliquary containing a fragment of the arm of St. Sebastian. The reliquary was gifted from the administrator of the Basilica of St. Anthony of Padua and was brought to Sri Lanka by Monsignor Neville Perera. His Eminence Malcolm Cardinal Ranjit, Archbishop of Colombo, accompanied by priests and a large gathering, received the relic at the Katunayake International Airport, and brought it to Kandana, led by a procession, and was enthroned at the St. Sebastian Shrine.
Rev. Fr. Srinath Manoj Perera, the present administrator of the shrine, and assistant Priest Rev. Fr. Asela Mario, have finalised all arrangements to conduct the feast of St. Sebastian in a grand scale.
The latest book, written by Senior Lawyer Godfrey Cooray, named “Santha Sebastian Puranaya Saha Kandana” (The history of St. Sebastian and Kandana), was launched at De La Salle Auditorium, De Mazenod College, Kandana.
The Archbishop of Colombo His Eminence Most rev. Dr. Malcolm Cardinal Ranjith was the Chief Guests at the event.
The book discusses about the buried history of Muthurajawela and Aluth Kuru Korale civilisation, the history of Kandana and St. Sebastian. The author discusses the historical and archaeological values and culture.
158th Annual Feast of St. Sebastian’s National Shrine, Kandana, will be held on 20th of January 2026. On the 19th of January, Monday, Solemn Vespers were presided by His Lordship most Rev. Dr. Maxwell Silva Auxiliary Bishop of Colombo.
Festive High Mass will be presided by His Lordship Most Rev. Dr. J. D. Anthony, The Auxiliary Bishop of Colombo, on the 20th of January at 8pm.
By Godfrey Cooray
Senior Attorney -at -Law,
Former Ambassador to Norway and Finland
President, National Catholic Writers’ Association
Opinion
American rulers’ hatred for Venezuela and its leaders
The long-standing desire of the United States to subjugate, control, or overthrow the Venezuelan government has been driven primarily by two interconnected factors. The first is Venezuela’s vast mineral wealth, and the second is the emergence of anti-Imperialist and leftist political leadership that has consistently challenged US dominance in the region.
This hostility intensified dramatically in 1999, when Hugo Chávez—an outspoken leftist leader inspired by the legacy of Simón Bolívar, the father of Latin American independence from Spanish colonial rule—came to power. Chávez initiated a historic process of reclaiming Venezuela’s natural resources from US corporations and returning them to the Venezuelan people. From that moment onward, Venezuela became a central target of US imperial strategy.
Venezuela was one of the five founding members of the Organisation of the Petroleum Exporting Countries (OPEC) and became the world’s eighth-largest oil producer. The country possesses the largest proven oil reserves globally, estimated at 303 billion barrels. Beyond oil, Venezuela also plays a major role in heavy industries such as steel, aluminum, and cement. Its total mineral wealth is estimated at nearly US$14 trillion, and approximately 95 percent of its exports are derived from mineral resources.
Prior to the Chávez era, more than 500 US companies operated in Venezuela, dominating its extractive industries and using the country as a captive market for American exports. This economic dominance was directly challenged under Chávez and later under his political and ideological successor, President Nicolás Maduro. As a result, Venezuela increasingly came into conflict with US strategic and corporate interests.
Over the past two decades, the United States has directly, or indirectly, intervened in several oil-producing nations, including Iraq, Iran, Kuwait, and Libya. In some cases, rulers were assassinated and replaced with pro-American puppet regimes. Saudi Arabia, by aligning itself completely with US interests, has avoided invasion and survives as a compliant client state.
Venezuela, however, has stood firm for more than 20 years as a major obstacle to US efforts to dominate the global oil market. In this resistance, President Nicolás Maduro has emerged as one of the region’s most prominent anti-imperialist leaders.
After assuming office in 2013, President Maduro took decisive measures to counter the impact of long-standing US sanctions. Despite sanctions that disrupted nearly 50 percent of essential medicine supplies, Venezuela succeeded in rebuilding its pharmaceutical sector. By 2016, the country was producing approximately 80 percent of its essential medicines domestically. This policy of resistance and non-submission prompted the United States to escalate its pressure through new mechanisms, including direct restrictions on oil exports—which was called “oil quarantine.”
One notable incident in this campaign was the seizure of a commercial vessel by the US Coast Guard on December 10, while it was transporting Venezuelan petroleum to Cuba.
Simultaneously, the US intensified military provocations in Venezuelan maritime zones, including attacks on small naval vessels under the pretext of combating drug trafficking. US Senator Chris Coons himself acknowledged that more than 20 Venezuelan vessels had been destroyed and over 80 people killed under those operations, allegedly on the grounds of drug interdiction.
Beginning in early 2020, Venezuela and its leadership were formally accused of involvement in drug trafficking. In October of that year, a US federal court conducted a one-sided trial and convicted President Nicolás Maduro of “narco-terrorism” and conspiracy to import cocaine into the United States. This legal farce culminated in August 2025 with the announcement of a US$50 million bounty for the capture of President Maduro.
Many political analysts warned that these measures were designed to pave the way for a direct invasion and the arrest of Venezuela’s legitimate head of state. These warnings proved accurate, when On September 6, a Bill introduced in the US Senate, ostensibly to require congressional approval for military action against Venezuela, was defeated. Its rejection effectively granted the US president the authority to launch military operations against Venezuela without congressional consent.
Yet the central justification for these actions—drug trafficking—has been contradicted by official US sources themselves. According to reports by the US Drug Enforcement Administration, neither Venezuela nor President Maduro appears on the list of countries, or leaders, posing a drug-trafficking threat to the United States. Furthermore, the 2025 World Drug Report identifies the United States as the world’s largest drug market and distribution hub. Drug consumption, trafficking, and profit circulation are deeply embedded within the American economy itself.
It is, therefore, evident that the accusations against President Nicolás Maduro are false and politically motivated. Their real purpose is to legitimize invasion, regime change, and the arrest of a leader of a sovereign country. Parallel to this strategy, the US has consistently attempted to destabilise Venezuela internally. Opposition figures such as María Corina Machado were promoted to incite unrest using the “colour revolution” model. Her subsequent international recognition for these actions reveals the extent to which violence and destabilisation have been repackaged as “democracy promotion.”
These destabilisation efforts have been partly facilitated by unresolved structural weaknesses in Venezuela’s socio-economic system. Nearly 88 percent of the population resides in urban areas, while agriculture contributes only about 4 percent to the national economy. During periods of high inflation, low-income urban populations are the most vulnerable and, consequently, the most susceptible to manipulation for political unrest.
Another decisive factor behind US hostility is Venezuela’s strategic partnership with China. Under both Chávez and Maduro, Venezuela became China’s fourth-largest oil supplier. The China–Venezuela Joint Fund, established with the China Development Bank, financed major infrastructure projects. China extended a US$10 billion concessional loan during the 2010 financial crisis and later signed a US$16 billion agreement for joint oil venture for 450,000 barrels of oil per day. These developments significantly intensified American opposition.
The culmination of this entire process marks an unprecedented moment in world history: a powerful sovereign state invading another sovereign state without provocation, attacking civilian and military targets, killing more than 80 civilians, and forcibly removing the legitimate president from the country. While previous regime-change operations in Iraq and Libya followed prolonged military invasions justified by fabricated narratives, the arrest of President Nicolás Maduro represents an even more dangerous precedent.
Even more alarming is the paralysis of the United Nations, which has failed to convene either the Security Council or the General Assembly to address this blatant violation of international law.
Although China and Russia have publicly opposed US aggression, the silence and inaction of global institutions threaten to erode faith in international law itself.
This situation sets a grave precedent and poses a serious danger to world peace. It underscores the urgent need to build global public opinion in favor of sovereignty, non-intervention, and the formation of a new international anti-imperialist alliance.
by Dr. Wasantha Bandara
General Secretary
Patriotic National Movement
Opinion
Labour exploitation at Sri Lankan audit firms: A regulatory blind spot
A recent tragedy of a young audit professional has prompted a nationwide conversation on Sri Lanka’s audit work culture. What was initially described as an untimely passing has since raised serious concerns about excessive workloads, workplace responsibility, and the well-being implications of the professional pressure. Accordingly, this article seeks to explore prevailing audit culture and professional practices in Sri Lanka, and highlights areas where thoughtful reform may be considered
The Evolution of Accounting and Finance Education in Sri Lanka
Over the past several decades, accounting and finance education in Sri Lanka has evolved from a narrowly technical field into a recognised professional discipline. Universities and professional institutions now offer specialised programmes aligned with international standards, covering accounting, finance, auditing, taxation, and corporate governance.
Professional bodies have modernised curricula by incorporating international accounting and auditing standards, ethics, and governance related content. As a result, Sri Lankan accounting graduates develop both technical competence and professional judgment, enabling them to compete successfully in multinational corporations, international audit networks, and global financial institutions, both locally and overseas.
This progress reflects a broader national commitment to professional excellence. Accounting and finance are now recognised as disciplines central to economic governance, market transparency, investor confidence, and public trust.
Why Professional Qualifications Matter
Professional qualifications often act as gateways to the corporate world. Professional pathways in Sri Lanka include qualifications offered by the Institute of Chartered Accountants of Sri Lanka (ICASL), the Association of Chartered Certified Accountants (ACCA), the Chartered Institute of Management Accountants (CIMA), the Institute of Chartered Professional Managers (ICPM), and the Association of Accounting Technicians (AAT).
For employers, these qualifications signal technical competence, ethical compliance, and completion of structured practical training. For students, they represent professional legitimacy, career security, and upward mobility.
Therefore, families and students invest significant time and resources in this pathway, reflecting its importance, often exceeding the practical value of a degree alone. Qualified professionals trained through this system contribute to both Sri Lanka’s domestic financial sector and overseas markets.
The Growth and Public Role of the Audit Sector
Alongside educational development, Sri Lanka’s audit sector has expanded in scale and influence as businesses have become more complex and globally connected. Audit firms now operate across the listed companies.
Audit firms perform an important public interest function by assuring the credibility of financial information, supporting investor confidence, and underpinning regulatory compliance and corporate governance. Beyond service delivery, they also act as professional institutions that determine norms and train future leaders in accounting and finance.
As a result, internal practices within audit firms, including organisational culture, workload expectations, remuneration, and supervision, have implications that extend beyond individual workplaces, influencing professional judgment, audit quality, and long-term public trust.
The Dream of Becoming a Chartered Accountant
For thousands of young Sri Lankans, becoming a Chartered Accountant represents one of the most respected professional ambitions. It is widely viewed as a symbol of discipline, resilience, and upward mobility. Students enter the pathway with the expectation that years of study, sacrifice, and perseverance will ultimately lead to professional recognition and stability.
A defining feature of this pathway is mandatory practical training. To qualify, students must complete a prescribed period of supervised training, most commonly within audit firms. This requirement is designed to bridge theory and practice, ensuring that academic knowledge is reinforced through real world exposure, professional supervision, and ethical decision making.
In practice, securing a training position is often the most decisive and competitive stage of the journey. Without completing this training, the qualification remains unattainable regardless of examination success. Therefore, audit firms are not only employers but also essential gatekeepers to professional advancement, controlling access to qualifications, experience, and future career opportunities.
Where the System Begins to Strain
This structure, while well intentioned, creates a significant imbalance of power. Trainees depend on audit firms not only for income, but also for the completion of their professional qualification. In such circumstances, questioning workloads, working hours, or basic welfare provisions can feel risky. Many trainees remain silent, fearing that concerns could delay qualification or affect future career prospects.
Audit work is demanding worldwide, particularly during peak reporting periods. Long hours, tight deadlines, and intense fieldwork are widely recognised features of the profession. However, the concern arises when these pressures become normalised without sufficient regard for rest, safety, remuneration, or minimum working conditions.
Training allowances and entry-level remuneration in audit firms are often modest relative to workloads and expectations, with trainee allowances typically ranging from LKR 10,000 to 20,000 per month, despite daily working hours that frequently extend 8 to 12 hours. Many trainees accept low pay and long hours as temporary sacrifices in pursuit of long-term professional goals. Over time, when such conditions are justified as “part of training,” unhealthy practices risk becoming normalised and embedded within professional culture.
Such environments may still produce technically competent professionals, but at the cost of burnout, ethical fatigue, and reduced long term engagement with the profession.
A Regulatory Blind Spot
In Sri Lanka, audit firms are regulated by CA Sri Lanka with respect to professional standards, ethical conduct, examinations, and prescribed training requirements, thereby playing an important role in maintaining the profession’s credibility and international standing. This is a professional regulation.
However, professional regulation serves a different purpose from organisational or workplace oversight. While audit firms are subject to general labour laws, there is no audit specific public oversight mechanism that systematically reviews audit firms’ internal governance, remuneration structures, or training environments.
This creates a regulatory asymmetry. Audit firms scrutinise others under detailed regulatory frameworks, yet their own internal systems are not subject to equivalent public review. Given the large population of trainees with limited bargaining power, this gap may affect professional sustainability, audit quality, and public trust.
Following a recent tragedy involving a trainee, CA Sri Lanka issued a public condolence statement acknowledging stakeholder concerns and confirming that the circumstances are under review.
Looking Ahead
To strengthen the long-term sustainability of the audit profession, Sri Lanka may consider the following measures:
* Establish a dedicated public oversight body for audit firms, with responsibility for monitoring firm level governance, training environments, and organisational practices, complementing existing professional regulation.
* Introduce transparency reports for audit firms, requiring disclosure of governance structures, quality control systems, training arrangements, and continuing professional education practices.
* Apply modern labour governance principles, drawing on modern slavery frameworks used internationally that emphasise prevention, transparency, and early identification of labour related risks.
* Improve visibility of trainee remuneration and workload practices, particularly where mandatory training creates structural dependency.
* Strengthen coordination between professional self-regulation and public oversight, ensuring that professional excellence is supported by sustainable and accountable organisational environments.
These measures do not imply illegality or misconduct. Rather, they reflect an opportunity to align Sri Lanka’s audit profession with evolving global norms that prioritise transparency, dignity, and long-term public confidence. If audit firms are entrusted with holding others accountable, the systems governing them must also reflect responsibility toward the people who sustain the profession.
by Sulochana Dissanayake
Senior Lecturer at Rajarata University of Sri Lanka | Sessional Academic & PhD Candidate at Queensland University of Technology (QUT)
and
by Prof. Manoj Samarathunga
Faculty of Management Studies
Rajarata University of
Sri Lanka Mihintale
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