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The NBAA is a Tanzanian accountancy professionalbody established under the Auditors and Accountants(Registration) Act No 33 of 1972, as amended by Act No 2 of 1995. It is an accountancy regulatory professional body,operating under the Ministry of Finance and Economic Affairs of Tanzania (MOFEA). The Board started carrying out its activities from 15th January 1973.

The NBAA has made a significant contribution to accountancy development in Tanzania over the pastdecade, especially on administration and examination processes. NBAA is an examining body for the accountancy professional qualifications. However, NBAA does not train candidates who are preparing to sit for its examinations, but is collaborating with a number of training institutions, both public and private institutions to train candidates for its examinations. Training can either be on full time or on part time basis, depending on one’s choice. There is a number of training institutions in the country offer training and learning facilities for the candidates’ preparing for the Board’s examinations.

Various reports have indicated that Tanzania has shortage of qualified accountants compare to other African countries. The qualified accountants are the ones who have passed the Board’s examination and awarded the Certified Public Accountants, CPA (T) certificate. Becoming a CPA (T) requires the candidates passing the Board’s examination and obtaining practical experience. Candidates pursuing the Board’s examination must have the same entry qualifications as for university.

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NBAA Registration Procedures

1. Only holders of CPA(T) or its equivalent with at least 3 years practical experience may apply for membership with the Board.

2. Most foreign accountancy qualifications from the International Federation of Accountants [IFAC] member bodies are currently recognized by the Board for purposes of examination entry and or membership with NBAA.

3. The detailed registration formalities are now part of the 1997 NBAA Registration and Membership Bye-laws. Some of the registration procedures include:

4. Filling and submission of an application form that is accompanied by application forms’ fee.

5. Submission of original and one photocopy of professional and academic certificates.

6. Submission of 2 recently-taken passport size photos of the applicant.

7. Listing of at least 2 referees who are NBAA registered members.

8. Payment of registration fee.

9. Receipt of a letter of a “good standing” from the applicant’s professional institute.

VETTING CRITERIA FOR REGISTRATION & ADMISSION OF NEW MEMBERS

The Board uses the following vetting criteria to register new members:

1. Certified Public Accountants in Public Practice – CPA-PPs

Qualifications

Only applicants with the CPA(T) professional qualifications or its equivalent will be registered in this category. Foreign applicants may be required to produce a practicing certificate from a recognized professional body of their country of origin or any other country from where his/her professional certificates were obtained.

Experience

The applicants must have had at least 3 years post-qualifying experience under the supervision of a Certified Public Accountant in Public Practice, or must hold a practicing certificate from recognized professional bodies elsewhere.

Referees

Three responsible persons including the employer to act as referees, two of whom must be professional accountants registered as Certified Public Accountant in Public Practice with NBAA who know the applicant professionally, and are able to vouch from personal knowledge of the applicant’s audit/accounting experience and character.

2. Certified Public Accountants – CPAs

Qualifications

Only applicants with the CPA(T) professional qualifications or its equivalent will be registered in this category.

Experience

The applicants must have had at least 3 years post-qualifying experience.

Referees

Three responsible persons including his/her employer to act as referees, two of whom must be professional accountants registered with NBAA as Certified Public Accountants/Certified Public Accountants in Public Practice who know the applicant professionally, and who are able to vouch from personal knowledge of the applicant’s accounting/auditing experience and character.

3. Accounting Technicians

This category has been entrusted to the management for vetting. However, on vetting the management would be required to observe if the applicant has the following:

Qualifications

Only applicants with ATEC qualifications or equivalent will be registered in this category.

Experience

The applicants must have had had at least one year’s post-qualifying experience.

Referees

Three responsible persons including the employer to act as referees, one of whom must have a CPA(T) professional qualification.

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