There are limitations on market access for professionals to work in Sri Lanka. Employment of foreign personnel is permitted when there is a demonstrated shortage of qualified local labor. Intracompany transferees are allowed to work in foreign companies, and approval is granted on a case-by-case basis.
Medical Specialists: Sri Lanka allows foreign medical specialists to offer health care services in BOI-approved hospitals, under a strict registration process. Temporary licenses are issued by Sri Lanka Medical Council for such medical personnel.
Lawyers: There is no limited license scheme for foreign lawyers. Foreign lawyers can requalify as Sri Lankan lawyers, work as employees, or work outside the scope of reserved legal services.
Accounting: There is an active and competent accounting profession, based on the British model. The source of accounting standards is the Institute of Chartered Accountants of Sri Lanka and standards are constantly updated to reflect current international accounting and audit standards.
KPMG, Ernst and Young, PricewaterhouseCoopers, and Deloitte are represented in Sri Lanka but staffed by local Sri Lankans. Foreigners generally are not able to provide accounting services in Sri Lanka.