CA Sri Lanka Business Level Exam case studies
CA Sri Lanka Business Level Exam · Put your knowledge to work in context.
The Business Level Examination is one of the examination stages in the CA Sri Lanka qualification pathway, administered by CA Sri Lanka as the National Professional Accountancy Organization. It sits between the early stages of the programme and the senior Corporate and Strategic Level examinations, and is aimed at student members who have completed the preceding requirements and are working toward the Chartered Accountant designation. Candidates typically encounter it while balancing practical training with structured study, so the exam rewards steady preparation rather than last-minute cramming. The syllabus draws on the Education Curriculum 2025-30, which frames the current study programme; candidates should consult the official student pages for the detailed subject list, module weighting and study material rather than relying on second-hand summaries. The CA Sri Lanka Business Level Exam case studies are 5 cases and about 3,064 words.
1Construction contract: bonus, penalty and contract asset
LankaBuild (Pvt) Ltd has a single construction contract with a customer to build a warehouse for a fixed price of LKR 240 million. The contract started on 1 July 2024 and is expected to run 18 months.
637 words, about 3 min2Special order with spare capacity and opportunity cost
Ceylon Components manufactures a single product and has capacity of 80,000 machine hours per year. Budgeted production uses 70,000 hours, leaving 10,000 hours spare.
565 words, about 3 min3Corporate tax adjustments and an unlawful dividend proposal
Nexus Trading (Pvt) Ltd is a resident company with a year ended 31 March 2025. Accounting profit before tax is LKR 18.0 million.
620 words, about 3 min4Group audit: significant component, access restrictions and going concern
Your firm is auditor of Meridian Hospitals PLC, a listed group with a wholly owned subsidiary, Care Maldives Pvt Ltd. For the year ended 31 March 2025, group revenue is LKR 4.0 billion and group profit before tax is LKR 500 million.
652 words, about 3 min5Family-controlled retailer: governance, fraud risk and internal audit independence
Lanka Retail Ltd operates 12 outlets and has revenue of LKR 2.8 billion. It is 80% owned by the founding family.
590 words, about 3 min