Sri Lanka restricts market access for foreign professionals. Employment of foreign personnel is permitted only when there is a demonstrated shortage of qualified local labor. Intracompany transferees may work in foreign companies, with approval granted on a case-by-case basis.
Medical Specialists: Foreign medical specialists may offer health care services in hospitals approved by the Board of Investment (BOI), subject to a strict registration process. The Sri Lanka Medical Council issues temporary licenses for such personnel.
Lawyers: Sri Lanka does not operate a limited license scheme for foreign lawyers. Foreign lawyers may qualify as Sri Lankan lawyers, work as employees, or practice outside the scope of reserved legal services. Individuals should consult the Sri Lanka Bar Association for current requirements on practicing law in the country.
Check information on practicing law in Sri Lanka.
Accounting: Sri Lanka has an active accounting profession based on the British model. The Institute of Chartered Accountants of Sri Lanka issues national accounting standards, which are regularly updated to reflect international accounting and audit standards. KPMG, Ernst & Young, PricewaterhouseCoopers, and Deloitte are present in Sri Lanka; their offices are staffed by Sri Lankan nationals. Foreigners generally cannot provide accounting services in Sri Lanka.