- Chamith Darshana’s death puts spotlight on long-ignored concerns about trainee fatigue, toxic workplace culture
- Trainees describe a system defined by long hours, low allowances, and little room to speak out
- Calls grow for CA Sri Lanka to intervene; institute appoints dedicated team and task force post-incident
“It is not that simple to resign. Not everyone is privileged enough to walk away,” an audit trainee at a prestigious firm in Colombo told The Sunday Morning on condition of anonymity, describing the constraints faced by young trainees in some of Sri Lanka’s audit firms.
“Most of us come from ordinary families. We do not have the luxury of waiting for the perfect job. And every audit firm has the same culture. If we refuse to work under those conditions, how do we complete training for Chartered Accountancy (CA)?” a trainee lamented.
His comments come in the wake of the death of 27-year-old Chamith Darshana, a graduate of the University of Sri Jayewardenepura (USJ) from Galle, who had been employed at the local office of a major audit firm.
He reportedly died in a late-night motorcycle accident after returning from a stock count assignment. His friends allege that he had been working continuous late-night shifts for several days without adequate rest, meals, or safe transport arrangements – conditions many in the profession claim are all too common.
The incident has thrown open the lid on what trainees, teachers, and academics describe as the “dark side” of the prestigious CA pathway – a mandatory practical training system that, while crucial for professional recognition, is one that has been criticised as structurally exploitative yet rarely discussed due to the status quo.
A mandatory gateway
The CA qualification awarded by the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) requires three years of practical training, known as ‘articleship,’ under an agreement with an organisation recognised by the institute. For those who wish to become Chartered Accountants, completing this period is compulsory.
“It is both a gateway and a trap,” another trainee told The Sunday Morning. “We signed the agreement, so we have no choice. If we leave, our training period is lost. We probably will not find another training opportunity in the field again.”
Several audit trainees who The Sunday Morning spoke to said they routinely worked between eight and 12 hours a day during peak periods, with nights stretching to 10 p.m., midnight, or even dawn as deadlines approached. Allowances, however, remain low.
“As a trainee in an audit firm, we receive very small allowances, as low as Rs. 12,500–15,000 a month,” one associate claimed, adding: “In Colombo, that does not cover food, transport, or boarding. Those without families to support them struggle the most.”
Because articleship must be certified, trainees say their ability to challenge working conditions is severely constrained. A supervising CA must sign off on the online record book every three months, confirming days worked and the nature of assignments. Without these approvals, trainees cannot progress through the qualification.
“Trainees cannot speak out. They fear their training records will be withheld or their progress delayed. If we leave early, even the period we have already completed can effectively go to waste,” a trainee said, adding that they were fearful that raising the issue would cost them the qualification and prospects of employment. The trainee who spoke to The Sunday Morning requested anonymity, citing fears of reprisals, stalled careers, or loss of training agreements.
How the training structure works
A professional in the field of accounting and a teacher for CA examinations, who spoke on condition of anonymity, explained how the training system interacted with the syllabus and the profession’s internal hierarchy.
To begin professional training, a student typically needs three GCE Advanced Level passes, although entry is also possible through qualifications such as completion of the Association of Accounting Technicians of Sri Lanka (AATSL) qualification or after completing a degree. Under the current syllabus (up to 2025), the programme is divided into four levels – Business Level 1, Business Level 2, Corporate Level, and Strategic Level – with four subjects in each.
Previously, students could complete the first three levels without practical training, but were required to obtain two years of practical experience before attempting the Strategic Level.
Under the new syllabus taking effect in 2026, students will be allowed to sit their final examinations after just one year of training, although three years of practical experience will still be required for full qualification. As a result, some students attempt to complete one year of training before university, or hold a training agreement while they study and resume it later.
Practical training must be undertaken with an organisation recognised by CA Sri Lanka, either in ‘public practice’ (audit firms) or in a limited number of non-audit entities. In Sri Lanka, a handful of global names dominate the audit space. Only about 10 firms registered with the Securities and Exchange Commission are authorised to audit listed companies.
Within audit firms, the career ladder typically runs from junior trainee to senior trainee, supervisor, assistant manager, and manager. Trainees work under the supervision of a senior accountant or manager, who signs the online record and may be questioned by the institute. CA Sri Lanka may also interview trainees to verify these records.
“In theory, this is meant to ensure quality and integrity,” a teacher said. “In practice, it also means a huge amount of power is concentrated in the hands of supervising members and partners.”
A pressure-cooker culture
A teacher who The Sunday Morning spoke to described the working environment inside some audit firms as a “pressure cooker” driven by audit budgets, partner expectations, and client deadlines.
“Trainees often face unlimited working hours,” he said. “They may work until late at night and then again early the next morning, especially during peak seasons. This has become normalised as part of the culture.”
He said an entrenched generational mindset reinforced this. “Seniors who suffered through these conditions believe juniors must go through the same. The ‘we did it, so you must too’ mentality is still very strong,” he charged.
Firm-level practices can amplify pressure. In some firms, trainees are discouraged from having meals at client locations because such expenses are deducted from the audit fee. “Even something as basic as food becomes a matter of scrutiny,” he alleged, noting that seniors may question why a team chose a relatively expensive meal such as pizza instead of a cheaper option.
Managerial pressure, he added, was not always purely personal. Managers are evaluated on Key Performance Indicators (KPIs) and bonuses linked to budgets and hours, and this pressure is passed down to juniors. “By the time it reaches the trainee, the environment can feel like hell,” he claimed.
Economic burden and cost of qualification
The economic burden on trainees does not end with low allowances. While some firms paid Rs. 20,000–25,000 a month, many trainees, the teacher said, still received around Rs. 15,000. At the same time, the cost of progressing through the qualification is substantial.
According to him, tuition fees can be around Rs. 20,000 per subject for a six-month course, with examination fees of approximately Rs. 4,000 per subject. Students must also purchase study materials published by the institute.
“If you take two or three subjects in a single cycle, a student may need nearly Rs. 75,000. For a trainee on a low allowance, that can be the equivalent of around five months of income.”
For those living in hostels or commuting long distances, transport, food, and accommodation add to the strain, forcing trainees to rely heavily on their families or take on part-time work.
‘We have all done nights’
For trainees, these structures translate into daily, lived experiences of stress, fatigue, and insecurity, often justified by the hope of becoming recognised professionals in Sri Lanka and abroad.
“We have all done nights and then ridden home half-asleep to make it in the next morning,” one trainee said. Another described a life of constant juggling. “We are not getting paid for the work we do,” she said. “It is very difficult to survive the month. Many of us depend on our parents. Some do part-time jobs on top of the training and exams. It is a difficult life.”
Several said they felt trapped not only by the CA agreement but also by broader economic realities. “People say: ‘If the workplace is toxic, just resign.’ That is a privileged argument,” a trainee said. “Most of us do not have that option.”
He also pointed to an industry-wide culture. “Every audit firm in Sri Lanka has the same environment,” he said. “If someone refuses these conditions, they risk their entire professional path.”
The university pipeline and CA’s dominance
USJ Department of Accounting Senior Lecturer Dr. W.G.S. Kelum said the structure of university and professional pathways reinforced the centrality of CA.
Within the accounting degree programme, a one-year training period is mandatory. Students aiming for CA typically join audit firms for this training, while others join companies in different sectors. Since a full CA qualification requires three years of practical training, students can complete one of those years while still at university.
He noted that the dominant trend among undergraduates in Sri Lanka was to pursue Chartered Accountancy alongside their degree. “A degree alone is often not enough. Most organisations look specifically for professional qualifications like CA or Chartered Institute of Management Accountants (CIMA). Students want dual qualifications to increase their employability both locally and abroad.”
CA was particularly attractive, he said, because it was more affordable than some international qualifications, such as CIMA or Association of Chartered Certified Accountants (ACCA), which require payments in foreign currency.
However, the dual pathway creates its own pressures. While the USJ Department of Accounting facilitates a full year of training, other departments may permit only six months, which can be a deterrent for firms. “Audit firms are reluctant to recruit trainees for just six months,” he observed.
To accommodate students who are working and studying, USJ schedules lectures on Saturdays and weekday evenings from 6 p.m. to 8 p.m. Attendance is not compulsory and lectures are uploaded onto a Learning Management System. The university also issues guidelines to audit firms requesting that students be released by 5 p.m. to attend lectures, and that they be granted five days of study leave before examinations.
However, Dr. Kelum acknowledged that these guidelines were not always honoured. “It is common for audit firms to overwork students,” he said. “They are often paid very little, while maximum labour is extracted. The volume of work in large audit firms is high and that pressure filters directly onto trainees.”
He added that some students pushed themselves excessively in the hope of impressing employers, compounding the workload and stress.
Dr. Kelum argued that CA Sri Lanka should intervene to address systemic issues faced by trainees within audit firms, noting that the institute’s authority gave it the ability and responsibility to set expectations for firms. If the institute were to issue guidelines or policies, firms would have to comply, he said.
CA Sri Lanka response
Following Darshana’s death, concerns were raised about the toxic work culture within Sri Lankan audit firms and broader questions about fatigue management in the corporate sector. In response, CA Sri Lanka issued a statement acknowledging the concerns and criticisms.
“The Institute of Chartered Accountants of Sri Lanka is deeply saddened by the untimely passing of our student, Chamith Darshana. A young life filled with promise and potential, Chamith’s sudden and tragic death is a profound loss that has deeply affected the CA Sri Lanka community.
“CA Sri Lanka acknowledges the concerns raised by our stakeholders in relation to this tragic incident and wishes to assure that the institute is currently reviewing the circumstances with due care and seriousness, and will take all necessary and appropriate remedial action. May Chamith’s soul rest in peace,” the statement read.
Conflict of interest allegations
Although CA Sri Lanka has acknowledged that issues exist within the current system, those in the field argue that one of the main reasons conditions remain unchanged is the structure of governance within the profession. The CA Sri Lanka Council, including some of its leadership, is often composed of partners from major firms.
“These are the same firms that employ trainees for low allowances and long hours. It is difficult to imagine council members voting to raise minimum trainee salaries or overhaul working conditions when that would directly impact their own firms’ profitability,” a lecturer alleged.
He explained that administrative staff handled day-to-day operations at the institute, but did not have the authority to make policy changes. “Decisions about training structure, minimum allowances, or reforms are taken at the council level. As long as the same group controls both regulation and practice, change is unlikely.”
The lecturer acknowledged that despite the pressures associated with articleship, the technical training provided to Sri Lankan accounting students was internationally competitive. CA Sri Lanka maintains high professional standards, including the adoption of International Financial Reporting Standards (IFRS), which enhances the global employability of Sri Lankan chartered accountants.
“Sri Lankan accountants are very strong technically,” he said. “They can work anywhere in the world. The institute maintains high standards, and that adds value to the qualification and to the profession as a whole.”
He further observed that the forthcoming changes to the 2026 syllabus would allow students to sit their final examinations after completing just one year of training, which was a positive change, whereas earlier regulations required two years of training before attempting the final level.
A source from CA Sri Lanka, speaking to The Sunday Morning on condition of anonymity, said the council had taken formal measures to address the concerns raised following Darshana’s death.
According to the source, a dedicated team has been appointed to conduct a formal investigation into the incident, while a separate task force has been established to review the broader ecosystem and industry standards within the profession.
Responding to questions regarding potential conflicts of interest involving council members who also serve as partners in audit firms, the source rejected such concerns. “Council members act independently, regardless of where they come from. Decisions are made strictly in accordance with established procedures, with the welfare of students and members as the primary consideration,” the source said, adding that the institute responded to issues as they arose in order to ensure the integrity of the profession.
The CA qualification will continue to attract students seeking global careers and financial stability, and firms will continue to depend on trainee labour as part of their operational model. But Chamith Darshana’s death has revealed fissures too deep to ignore and a culture too entrenched to dismiss as the natural cost of professional training.