People and Values
Our People
H M Karunarathna Banda
FCA, B. Sc. (Special) P. Ad.- J’pura
Founder & Senior Partner
H. M. Karunarathna Banda is a Fellow Member of the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka), a Registered Company Secretary, and the Founder of H. M. Karunarathna & Company, a firm of Chartered Accountants and Business Advisors.
He holds a Bachelor of Science (Special) Degree in Commerce and Finance from the University of Sri Jayewardenepura, Sri Lanka, and brings over 35 years of extensive professional experience in the fields of accounting and finance, audit and assurance, taxation, corporate secretarial services, and business advisory.
Throughout his distinguished career, Mr. Karunarathna has advised a diverse portfolio of clients ranging from privately owned enterprises and family businesses to medium-sized companies across a variety of industries. His professional expertise encompasses statutory and special purpose audits, financial reporting, direct and indirect taxation, corporate governance, regulatory compliance, financial management, and strategic business advisory services.
As the founder of H. M. Karunarathna & Company, he has played a pivotal role in establishing the firm’s reputation for professional integrity, technical competence, and client-focused service. Under his leadership, the firm has continued to provide practical and commercially sound solutions tailored to the needs of its clients while maintaining the highest standards of professional ethics and independence.
Mr. Karunarathna is actively involved in the professional community and has represented and contributed to several committees of the Institute of Chartered Accountants of Sri Lanka, reflecting his commitment to the development of the accounting profession and the advancement of professional standards.
With more than three decades of professional experience, Mr. Karunarathna continues to provide leadership and trusted advisory services to clients, upholding the values of integrity, professionalism, confidentiality, and excellence that form the foundation of H. M. Karunarathna & Company’s practice.
E M Udaya Bandara Ekanayake
ACA
Managing Partner
E. M. Udaya Bandara Ekanayake is a Member of the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) and currently serves as the Managing Partner of H. M. Karunarathna & Company, Chartered Accountants & Business Advisors.
With more than 25 years of professional experience, Mr. Ekanayake has developed extensive expertise across financial management, accounting, audit and assurance, taxation, internal audit, risk management, credit management, and business advisory services. Throughout his professional career, he has undertaken a variety of senior financial and advisory roles, gaining valuable exposure to diverse commercial environments. His experience encompasses several key sectors, including leasing, construction, agriculture, manufacturing, trading, and plantation businesses, providing him with a broad understanding of the financial, operational, and risk considerations faced by businesses in Sri Lanka.
As Managing Partner, Mr. Ekanayake is actively involved in the strategic direction of the firm, client relationship management, audit and assurance engagements, taxation and financial advisory assignments, risk management, and the development of professional services. He works closely with clients to understand their businesses and provide solutions that are technically sound, commercially practical, and aligned with their long-term objectives.
He is committed to maintaining the highest standards of professional integrity, confidentiality, independence, technical excellence, and client service. His leadership contributes to the firm’s objective of delivering trusted professional services and long-term value to its clients.
OUR CORE VALUES
INTEGRITY
We follow laws, ethical guidelines, and organizational policies, demonstrating responsibility, and honoring commitments. We generally adhere strong moral and ethical principles, such as honesty, fairness, and reliability.
QUALITY
We consistently delivering quality works that meets or exceeds client expectations, establishes trust, and builds long-term relationships.
RELATIONSHIPS
We Demonstrate reliability and consistency by meeting commitments, respecting confidentiality, and being transparent. Trust forms the foundation of strong professional relationships.
RELIABILITY
We believe producing outcomes that clients can rely on is our reliability. This includes delivering accurate, actionable results that stand up to scrutiny and serve the intended purpose effectively.
EXPERIANCE
Our experience in professional service becomes valuable by translating past insights, skills, and lessons into meaningful advantages for clients.