Audit Officer Salary in Sri Lanka 2026

How much does an audit officer earn in Sri Lanka?

A National Audit Office Audit Officer is paid on the AS 1-2025 scale: Rs. 64,610 to Rs. 116,520 basic a month when fully paid in 2027. In 2026 a new Audit Officer receives Rs. 59,639 basic plus the Rs. 17,800 cost of living allowance, about Rs. 77,400. Junior internal audit officers in private companies earn about LKR 50,000 to 90,000.

How we checked this

We read Public Administration Circular 10/2025: Schedule I for the State Audit Service codes, Schedule II for AS 1 to AS 4, and Schedule III for phased amounts.
We read the Audit Service Commission's 2026 Audit Officer open exam notice and a 2026 Superintendent of Audit vacancy notice.
We checked these in October 2026. Government figures are official; private-sector ranges are SalaryLK editorial estimates.

Sri Lanka State Audit Service salary scales

The National Audit Office has its own service with its own codes. Schedule I of Circular 10/2025 lists the "Sri Lanka State Audit Service" on four AS scales, and Schedule II sets them out:

Class / grade	Code	Full scale (Rs.)
Class III Grade II and Grade I	AS 1-2025	64,610 - 116,520
Class III Supra Grade	AS 2-2025	78,040 - 126,300
Class II Grade II, Class II Grade I, Class I	AS 3-2025	86,950 - 200,770
Special Grade	AS 4-2025	165,700 - 223,900

The 2026 recruitment notice names the entry post "Audit Officer" in Class III Grade II, and a separate 2026 notice recruited a "Superintendent of Audit" in Class II Grade II. Compare these with every other public service code on our government salary scale 2026 page.

What is an audit officer paid at each grade in 2026?

The 2025 increase is paid in stages, with the full scale from January 2027. These rows come from the Schedule III conversion tables for the AS codes and show monthly basic salary in rupees:

Class / grade point	Code / step	Dec 2024	Apr 2025	Jan 2026	Jan 2027
Class III Grade II (Audit Officer), entry	AS 1-2025, step 1	37,905	54,667	59,639	64,610
Class III Grade II, top of table	AS 1-2025, step 19	49,785	69,409	77,720	86,030
Class III Grade I, entry	AS 1-2025, step 12	45,260	63,793	70,832	77,870
AS 1 maximum	AS 1-2025, step 37	66,760	90,438	103,479	116,520
Class III Supra Grade, entry	AS 2-2025, step 1	45,355	63,911	70,976	78,040
Class II Grade II (Superintendent of Audit), entry	AS 3-2025, step 1	50,285	70,035	78,493	86,950
Class II Grade I, entry	AS 3-2025, step 12	65,265	88,603	101,247	113,890
Class I, entry	AS 3-2025, step 20	78,845	105,453	121,912	138,370
Special Grade, entry	AS 4-2025, step 1	93,400	123,840	144,770	165,700

Add the Rs. 17,800 cost of living allowance to reach gross pay. In 2026 that is about Rs. 77,400 for a new Audit Officer, Rs. 88,600 at the Class III Grade I entry step, Rs. 96,300 for a new Superintendent of Audit and Rs. 139,700 at the Class I entry step. Special Grade pay of about Rs. 162,600 crosses the Rs. 150,000 APIT threshold, so tax applies to the slice above it.

How do you become an audit officer at the National Audit Office?

The Audit Service Commission recruits Audit Officers through an open competitive examination conducted by the Department of Examinations. The 2026 notice is the most recent one we read:

Post	Audit Officer, Class III Grade II, Sri Lanka State Audit Service
Intake	244 candidates
Age	22 to 28 (public officers up to 45)
Closing date	12 October 2026, 9.00 p.m.
Exam	Three papers in Colombo, December 2026; 40% in each paper and a 50% average to reach interview

The accepted qualifications include a recognised degree in accountancy, commerce, or business or public management with accountancy or auditing as a main subject. The notice also accepts specified examinations of CA Sri Lanka or CMA Sri Lanka, a higher national diploma in accountancy or commerce, or a computer science or computer engineering degree. That last route reflects how much audit work now involves IT systems. Our guide on how to become an accountant in Sri Lanka covers the professional routes.

What does a private internal audit officer earn?

Outside government, "audit officer" usually means an internal audit officer at a company, bank or finance company. These are SalaryLK editorial estimates for monthly gross pay, consistent with our internal auditor salary research:

Level	Monthly (LKR)
Junior audit officer (0-2 years)	50,000 - 90,000
Audit officer, part-qualified (2-5 years)	80,000 - 150,000
Senior internal auditor, qualified (5+ years)	150,000 - 250,000

Many people start as an audit trainee at a CA firm before moving in-house. See the audit trainee salary page for that stage and the auditor salary page for external audit roles. Qualifications move pay most, as our chartered accountant salary figures show.

Our take: government audit pays well early, private audit pays more later

On the numbers, a new National Audit Office Audit Officer starts ahead of most private internal audit juniors, at about Rs. 77,400 gross in 2026 with no EPF deduction. The AS 1-2025 scale also starts well above the Management Service Officer salary and other clerical scales, which reflects the professional entry bar.

The private path catches up once you qualify. A chartered or CIMA-qualified internal auditor at a bank can pass the AS 3 entry point within a few years. If you are 22 to 28 and studying accountancy, we would sit the 2026 exam anyway. A government audit post is excellent training, and the decision to stay or leave can come later.

Frequently Asked Questions

What is the audit officer salary in Sri Lanka?

At the National Audit Office, an Audit Officer in Class III Grade II of the Sri Lanka State Audit Service is paid on AS 1-2025, from Rs. 64,610 to Rs. 116,520 basic a month when fully paid in 2027. In 2026 the entry step is paid Rs. 59,639, about Rs. 77,400 with the cost of living allowance. Private internal audit officers usually earn LKR 50,000 to 90,000 at junior level.

What is the AS 1-2025 salary scale?

Schedule II of Public Administration Circular 10/2025 sets AS 1-2025 as Rs. 64,610 - 10 x 1,190 - 11 x 1,360 - 15 x 1,670 - Rs. 116,520. Schedule I places Class III Grade I and Class III Grade II of the Sri Lanka State Audit Service on this code. The 2026 Audit Officer recruitment notice quoted the same scale.

What qualifications do I need to become an audit officer at the National Audit Office?

The 2026 open exam notice accepted a recognised degree in accountancy, commerce or business or public management with accountancy or auditing as a main subject, specified CA Sri Lanka or CMA Sri Lanka examinations, a higher national diploma in accountancy or commerce, or a degree in computer science, computer engineering or computer technology. Read the notice for the exact wording.

What is the age limit for the audit officer exam?

The 2026 open competitive examination for Audit Officer set an age range of 22 to 28 years on the closing date for external applicants. Public service officers could apply up to age 45. Applications closed at 9.00 p.m. on 12 October 2026, and the exam is scheduled for December 2026 in Colombo.

How many audit officer vacancies are there in 2026?

The 2026 notice from the Audit Service Commission called for applications to recruit 244 candidates to the post of Audit Officer in Class III Grade II of the Sri Lanka State Audit Service. The Department of Examinations conducts the written examination, which has three papers.

What is the Superintendent of Audit salary?

Superintendent of Audit is a Class II Grade II post. Schedule I places Class I and both Class II grades on AS 3-2025, which runs from Rs. 86,950 to Rs. 200,770 basic when fully paid. In 2026 the entry step is paid Rs. 78,493 basic, about Rs. 96,300 with the cost of living allowance.

Is the audit officer post permanent and pensionable?

Yes. The 2026 notice describes the Audit Officer post as permanent and pensionable, with a three-year probation period. Because it is pensionable, there is no EPF deduction from your salary. At the 2026 Audit Officer pay level, gross earnings are also well below the Rs. 150,000 monthly APIT threshold, so no income tax is deducted.

What is the internal audit officer salary in a private company?

Based on our estimates, junior internal audit officers in Sri Lankan companies earn about LKR 50,000 to 90,000 a month. With AAT or a part-qualified CA or CIMA and a few years of experience, the range moves to about LKR 80,000 to 150,000. Banks, finance companies and listed groups pay at the top of these ranges.

Is the audit officer salary higher than a Management Service Officer salary?

Yes. A new Audit Officer starts at Rs. 64,610 on AS 1-2025 when fully paid, compared with Rs. 48,470 for a Grade III Management Service Officer on MN 2-2025. The audit scale also climbs to Rs. 116,520 before the Supra Grade, and AS 3-2025 goes beyond Rs. 200,000.

Sources

Public Administration Circular 10/2025 - Ministry of Public Administration (Schedules I, II and III)
Audit Officer open competitive examination 2026 - Audit Service Commission notice (Gazette copy)
Superintendent of Audit, Class II Grade II, direct recruitment 2026 - vacancy notice
National Audit Office - Auditor General's Department

Level	Gross	EPF 8%	APIT	Take-home
Junior audit officer (0-2 years)	LKR 70,000	LKR 5,600	LKR 0	LKR 64,400
Audit officer, part-qualified (2-5 years)	LKR 115,000	LKR 9,200	LKR 0	LKR 105,800
Senior internal auditor (5+ years)	LKR 200,000	LKR 16,000	LKR 3,000	LKR 181,000