The Institution was initially established as "Society of Certified Management Accountants of Sri Lanka" inaugurated on 3rd June 2000. It is based on the guidelines of international accounting bodies such as the Society of Management Accountants of Canada, the Institute of Management Accountants (IMA) of USA, the International Federation of Accountants (IFAC) which is the World Body for Accountants and the Regional Management Accounting Bodies.

It has received technical assistance from CMA of Canada, (now CPA Canada) in formulating the educational syllabus, preparation of study material and examination work.

The technical assistance program was financed by the Canadian International Development Agency (CIDA).

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