CA Sri Lanka Strategic Level Exam study materials
CA Sri Lanka Strategic Level Exam study resources

CA Sri Lanka Strategic Level Exam case studies

CA Sri Lanka Strategic Level Exam · Put your knowledge to work in context.

The Corporate & Strategic Level Examination is the final examination stage of the CA Sri Lanka qualification, delivered by the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka), the country's national professional accountancy organization. It follows the Business Level and is aimed at students who have completed the earlier stages of the education curriculum, including the practical training requirements, and who are preparing to qualify as Chartered Accountants. Candidates typically sit it while working or training in audit, finance, or business roles, and it is also relevant to finance professionals moving into senior reporting and strategy positions. Because the syllabus sits at the strategic level, it assumes sound technical grounding from earlier levels and tests integrated, judgment-based application rather than isolated book knowledge: corporate reporting, strategic business management, corporate finance and risk, governance and ethics, and taxation within a business strategy context. The CA Sri Lanka Strategic Level Exam case studies are 5 cases and about 4,364 words.

1

Revenue Recognition on an Automotive Supply Contract

Lanka Precision Components PLC (LPC), a CSE-listed manufacturer, has signed a three-year agreement to supply machined aluminium housings to a German automotive OEM. The contract price is LKR 1.8 billion, invoiced on delivery, but the customer retains 10% of each invoice for 24 months as quality security.

859 words, about 4 min
2

Private-Label Contract and Capacity Trade-off

Ceylon Spice Foods PLC processes and exports value-added cinnamon products. Revenue for the year ended 31 March 2025 was LKR 2.4 billion: 60% from the United States and European Union and 40% from domestic retail.

838 words, about 4 min
3

Covenant Pressure and FX Hedging Decision

Kelani Engineering Group PLC reports in Sri Lankan rupees. For FY2025, EBITDA is LKR 9.6 billion and net debt is LKR 36.5 billion, giving net debt/EBITDA of 3.8x against a bank covenant of 3.5x.

901 words, about 5 min
4

Board Independence and a Related-Party Lease

Ruhuna Plantations PLC is a family-controlled company listed on the CSE. The chairman is also chief executive.

893 words, about 4 min
5

Related-Party Charges and Profit Routing

Orient Plastics (Pvt) Ltd is a Sri Lankan manufacturer owned by a Singapore holding company. Its profits are taxed at 30%.

873 words, about 4 min