The Accountants and Auditors (Training and Examinations) By-laws, 2023
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This section is a heading for citation and interpretation in Part II on application for examination.
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This section is a heading for citation and interpretation in Part II on application for examination. This section is a heading list covering candidate registration and related examination administration topics. Section heading listing examination-related topics under Part III on administration of examinations. This section concerns the establishment of an Education and Publication Committee. This section is about retaining examination results and related documents.
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Provisions of The Accountants and Auditors (Training and Examinations) By-laws, 2023
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- 2 Verify source ↗
Section 2
AI-assisted research summary: This section is a heading for citation and interpretation in Part II on application for examination.
2. Citation. Interpretation. PART II APPLICATION FOR EXAMINATION
Part
PART II
- 15 Verify source ↗
Section 15
AI-assisted research summary: This section is a heading list covering candidate registration and related examination administration topics.
15. Registration of candidate. Entry requirements. Candidate with partial qualification. Issuance of identity card. Registers. Examination registration. Examination levels. Fees. Examination admission letter. Conduct of examination. Candidate with special needs. Collaboration with other institutions. Examination sessions. 1 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 20 Verify source ↗
Section 20
AI-assisted research summary: Section heading listing examination-related topics under Part III on administration of examinations.
20. Postponement of or absence from examinations. Examination centers. Examination irregularities. Cessation. Classification and grading system. PART III ADMINISTRATION OF EXAMINATIONS - 3 Verify source ↗
(1) A person who intends to sit for the Board’s examinations at
AI-assisted research summary: Anyone who wants to take the Board’s examinations must apply for candidacy registration.
3.-(1) A person who intends to sit for the Board’s examinations at any level shall apply for candidacy registration. (2) The application for candidacy registration shall be made by filling Form 1A set out in the First Schedule and payment of fees set out in Fourth Schedule to these By-laws. (3) Each application form shall be supported by the relevant 5 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) documents as provided in the form. (4) The Board shall, upon receipt of the application, verify the authenticity of the information furnished. (5) The Board shall evaluate the application to determine the applicant’s entry points and communicate the outcome of the evaluation process to the applicant. (6) The Board may, upon application by the candidate, grant exemption in parts of examinations upon submission of qualifications possessed. (7) Evaluation of application for exemption shall be determined concurrently with candidacy registration process. (8) The Board shall, upon registration of a candidate, issue eligibility letter with registration number to the candidate. Entry requirements
Part
PART III
- 21 Verify source ↗
Section 21
AI-assisted research summary: This section concerns the establishment of an Education and Publication Committee.
21. Establishment of Education and Publication Committee. - 24 Verify source ↗
Section 24
AI-assisted research summary: This section is about retaining examination results and related documents.
24. Retention of examination results and other related documents. - 26 Verify source ↗
Section 26
AI-assisted research summary: This section is titled “New syllabus and learning materials.”
26. New syllabus and learning materials. - 27 Verify source ↗
Section 27
AI-assisted research summary: This section is about testing newly introduced statutes, laws, or standards.
27. Testing of newly introduced statutes, laws or standards. - 28 Verify source ↗
Section 28
AI-assisted research summary: This section concerns accreditation of accounting programmes.
28. Accreditation of accounting programmes. - 29 Verify source ↗
Section 29
AI-assisted research summary: This section concerns registration requirements for tuition providers.
29. Registration requirements for tuition providers. - 32 Verify source ↗
Section 32
AI-assisted research summary: This section is titled “Compilation of examination questions.”
32. Compilation of examination questions. - 40 Verify source ↗
Section 40
AI-assisted research summary: This section is titled “Transportation of examinations and related materials.”
40. Transportation of examinations and related materials. PART IV GENERAL PROVISIONS - 21 Verify source ↗
(1) There is established a Committee to be known as the
AI-assisted research summary: This section sets up an Education and Publication Committee, gives it responsibility for examinations and publications, and sets rules for membership, quorum, voting, and procedure.
21.-(1) There is established a Committee to be known as the Education and Publication Committee which shall be responsible for all matters relating to examinations and publications. (2) The Committee shall be composed of five members who shall be appointed by the Board from amongst Board members and members with requisite knowledge and skills on education, training and publications matters. (3) The Education and Publication Committee shall, where there is a disciplinary matter to determine, reconstitute itself into a Disciplinary Committee. (4) A member of the Committee shall not be represented in the meeting by proxy. (5) One half of the total number of members of the Committee shall form a quorum. (6) The Committee shall adopt its own procedures as it deems fit 10 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) provided that, such procedures shall ensure that the principles of natural justice are observed (7) Any matter at a meeting of the Committee shall be decided by a majority of votes of the members present and in case of an equality of votes, the Chairman shall have a casting vote. Declaration of examination results - 22 Verify source ↗
(1) The Committee shall vet and issue provisional results that
AI-assisted research summary: The Committee must vet and issue provisional results, and the Governing Board must approve and declare the examination results. Candidates must be told the results immediately after approval, but not the numeric marks for a paper or the whole examination.
22.-(1) The Committee shall vet and issue provisional results that shall be ratified by the Governing Board. (2) The Governing Board shall approve and declare the examination results when it deems fit and such results shall be communicated to candidates immediately after approval. (3) A candidate shall not be informed of the numeric marks scored in a paper or the entire examination. Awards - 23 Verify source ↗
(1) A candidate who successfully completes an examination of
AI-assisted research summary: A candidate who passes an examination for a course or programme may be eligible for the Board’s award.
23.-(1) A candidate who successfully completes an examination of any course or programme shall be eligible for Board’s award. (2) The awards issued under this paragraph shall be in accordance with the programme or course which the candidate was registered for. (3) For the purpose of this paragraph “award” means conferment of a certificate upon a candidate who has successfully completed a course offered by the Board. - 24 Verify source ↗
(1) The Board shall retain examination scripts and other
AI-assisted research summary: The Board must keep examination scripts and related results documents for one year, then dispose of them as the Board determines. Documents in dispute must be kept until the dispute is resolved.
24.-(1) The Board shall retain examination scripts and other examination results related documents for a period of one year, after which they shall be disposed of in a manner determined by the Board. (2) Documents involved in dispute shall be retained until such time when the dispute is resolved. - 25 Verify source ↗
The Board shall review its examination scheme after every five
AI-assisted research summary: The Board must review its examination scheme at least every five years, and it may review it sooner if it considers that necessary.
25. The Board shall review its examination scheme after every five years or anytime when it deems necessary. - 26 Verify source ↗
(1) The Board shall observe a six months period before
AI-assisted research summary: The Board must wait six months before examining newly introduced syllabi and learning materials, and it must prepare transition arrangements. An exempt institution gets two years to review its accounting programme to fit the new syllabi.
26.-(1) The Board shall observe a six months period before examining newly introduced syllabus and learning materials. (2) The Board shall prepare transitional arrangements for smooth transition from existing syllabi to the newly introduced syllabi. (3) The transitional arrangements shall prescribe the modality of accommodating candidates transferring from old to the new syllabi. (4) An institution enjoying exemption from the Board’s examinations shall be given two years to review its accounting programme to accommodate new changes arising from the new syllabi in order for such institution to continue enjoying exemption. - 27 Verify source ↗
The Board shall examine newly introduced statutes, laws or
AI-assisted research summary: The Board must examine newly introduced statutes, laws, or standards immediately after they take effect or are stated.
27. The Board shall examine newly introduced statutes, laws or standards immediately after they have come into effect or stated. - 28 Verify source ↗
(1) The Board shall accredit and monitor all accounting
AI-assisted research summary: The Board must accredit and monitor accounting institutions, and recognised institutions must apply to the Board for examination exemption for their graduates using Form 3.
28.-(1) The Board shall accredit and monitor all accounting institutions for exemption training programmes offered by recognised purposes. 11 Retention of examination results and other related documents Examination scheme review New syllabus and learning materials Testing of newly introduced statutes, laws or standards Accreditation of accounting programmes Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (2) Every recognised institution offering accounting programmes shall apply for examination exemption for its graduates by filing and submit to the Board Form 3 set out in the First schedule to these By-laws. (3) The Board shall, after being satisfied that the institution conducting accounting programmes has met the prescribed exemption requirements stipulated in the Third Schedule, grant exemptions. (4) The Board shall reject any application for exemption by an the Exemption Accreditation to comply with institution which fails requirements. Registration requirements for tuition providers Examination setting Examination moderation (5) The Board shall withdraw any exemption granted to an institution which fails to comply with the Exemption Accreditation requirements. - 29 Verify source ↗
(1) The Board shall develop a mechanism of accrediting and
AI-assisted research summary: The Board must create a system for accrediting and monitoring tuition providers, and tuition providers must follow the application, registration, and review-class rules.
29.-(1) The Board shall develop a mechanism of accrediting and monitoring tuition providers. (2) Every prospective tuition provider shall apply for accreditation by filling and submitting to the Board Form 4 set out in the First Schedule to these By-laws. (3) A tuition provider shall be registered by the Board after meeting the necessary requirements as stipulated in the Tuition Provider’s Registration Guide set out in the Third Schedule to these By-laws. (4) A tuition provider shall conduct review classes in accordance with procedures set out in the Third Schedule to these By-laws. (5) A tuition provider who fails to comply with procedures stated in the Third Schedule shall be liable to disciplinary actions as stipulated under the Second Schedule to these By-laws. - 30 Verify source ↗
(1) The Board shall develop a mechanism of setting its
AI-assisted research summary: The Board must create a system for setting its examinations and appoint examination setters based on stated qualifications and qualities.
30.-(1) The Board shall develop a mechanism of setting its examinations. (2) The Board shall appoint the examination setter on the basis of the professional qualifications, merits, integrity and other qualities as may be determined by the Board. (3) The examinations of the Board shall be set by examination setters who are experts in the subject areas in order to ensure quality and standards of the examination question papers. (4) An examination setter shall be responsible to set examination questions and provide the marking schemes and suggested solutions in accordance with the procedures provided in the Third Schedule to these By- laws. (5) An examination setter who fails to comply with procedures stipulated under the Third Schedule shall be liable to disciplinary actions prescribed in the Second Schedule to these By-laws. - 31 Verify source ↗
(1) The Board shall develop a mechanism of moderation of
AI-assisted research summary: The Board must create a moderation mechanism for exam questions, appoint qualified moderators, and ensure moderators review papers, solutions, and marking schemes under the stated procedures.
31.-(1) The Board shall develop a mechanism of moderation of examination questions. (2) The Board shall appoint the examination moderators on the basis of the professional qualifications, merits, integrity and other qualities as shall be determined by the Board. (3) Examinations of the Board shall be moderated by examination moderators who are experts in the subject areas for the purpose of ensuring quality and standards of examination question. (4) An examination moderator shall be responsible to review the question papers, suggested solutions and marking schemes in accordance with the procedures stipulated under the Third Schedule to these By-laws. (5) A moderator who fails to comply with procedures prescribed 12 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Compilation of examination questions Examination invigilation and coordination Marking of examinations under the Third Schedule shall be liable to disciplinary actions prescribed in the Second Schedule to these By-laws. - 32 Verify source ↗
(1) The Board shall develop a mechanism of compilation of
AI-assisted research summary: The Board must set up a system for compiling examination questions, appoint a compiler using stated qualifications, and compilers must follow the Third Schedule procedures.
32.-(1) The Board shall develop a mechanism of compilation of examination questions. (2) The Board shall appoint a compiler on the basis of professional qualifications, merits, integrity and other qualities as shall be determined by the Board. (3) Examinations of the Board shall be compiled by examination questions compilers who are experts in the subject areas in order to ensure quality and standards of the compiled examination questions. (4) The examination questions compiler shall assemble questions and come up with sets of question in accordance with the procedures stipulated under the Third Schedule to these By-laws. (5) An examinations questions compiler who fails to comply with procedures stated in the Third Schedule shall be liable to disciplinary actions prescribed in the Second Schedule to these By-laws. - 33 Verify source ↗
(1) The Board shall develop a mechanism of invigilating and
AI-assisted research summary: The Board must set up a system for invigilating and coordinating examinations, appoint qualified invigilators and coordinators, and those persons must follow the Third Schedule procedures.
33.-(1) The Board shall develop a mechanism of invigilating and the coordinating examinations are conducted according to the standards and quality required. the purposes of ensuring its examinations for that (2) The Board shall, appoint examination invigilators and coordinators on the basis of professional qualifications, merits, integrity and other qualities as shall be determined by the Board. (3) Examinations of the Board shall be invigilated and coordinated by examination invigilators and Coordinators who have adequate experience in invigilation. (4) Examination invigilators and coordinators shall invigilate and coordinate Board’s examinations in accordance with the procedures stipulated under the Third Schedule to these By-laws. (5) Examination invigilator or coordinator who fails to comply with procedures stated in the Third Schedule shall be liable to disciplinary actions as stipulated in the Second Schedule to these By-laws. - 34 Verify source ↗
(1) The Board shall develop a mechanism of marking its
AI-assisted research summary: The Board must create a marking mechanism for its examinations, appoint qualified markers, and ensure examinations are marked by subject experts. Examination markers must assess answer scripts and award scores under the Third Schedule procedures.
34.-(1) The Board shall develop a mechanism of marking its examinations to assess performance of candidates. (2) The Board shall appoint examination markers on the basis of the professional qualifications, merits, integrity and other qualities as shall be determined by the Board. (3) Examinations of the Board shall be marked by examination markers who are experts in the subject areas in order to ensure quality and standards of the marked examination questions. (4) The examination marker shall be responsible for assessing answer scripts of candidates and award scores in accordance with the procedures provided for in Third Schedule to these By-laws. (5) Examination marker who fails to comply with the procedures stated in the Third Schedule shall be liable to disciplinary actions as stipulated in the Second Schedule to these By-laws. Processing of examination results - 35 Verify source ↗
(1) The Board shall develop a mechanism of ensuring that
AI-assisted research summary: The Board must set up a mechanism to ensure examination results are processed securely, fairly, accurately, and to the required quality.
35.-(1) The Board shall develop a mechanism of ensuring that processing of examination results is secure, fair, accurate and within the quality required in the manner provided for in the Third Schedule to these By-laws. 13 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (2) The examination results shall be processed by appointed persons with relevant professional qualifications, merit, integrity, expertise and other qualities as shall be determined by the Board. (3) The person appointed to process examination results shall be responsible for assessing the correctness of the marked scripts. (4) Any person appointed to process the examination results and fails to comply with the requirements under the Third Schedule to these By-laws shall be liable to disciplinary actions provided for in the Second Schedule to these By-laws. - 36 Verify source ↗
(1) The Board shall develop a mechanism of moderating
AI-assisted research summary: The Board must create a moderation mechanism for candidates’ marked scripts and appoint qualified script moderators.
36.-(1) The Board shall develop a mechanism of moderating candidate’s marked scripts for the purposes of ensuring quality consistency and fairness. (2) The Board shall appoint examination script moderators on the basis of the professional qualifications, merits, integrity and other qualities as shall be determined by the Board. (3) The examinations scripts of the Board shall be moderated by examination script moderators who are experts in the subject areas in order to ensure quality and standards of the marked examination scripts. (4) The examination script moderators shall assess quality of marking in accordance with the procedures provided for in Third Schedule to these By-laws. (5) Examination script moderator who fails to comply with the procedures stated in the Third Schedule shall be liable to disciplinary actions as stipulated in the Second Schedule to these By-laws. - 37 Verify source ↗
(1) A candidate who is not satisfied with examination results
AI-assisted research summary: A candidate may ask about examination matters or apply for review, but must do so within seven days and meet the stated filing and fee conditions.
37. (1) A candidate who is not satisfied with examination results may, inquire on any matter relating to examination process within seven days after the release of provisional examination results. (2)A candidate who is aggrieved by the decision of the Board concerning examination results may, upon payment of the prescribed fee, and upon filling and submitting to the Board Form 6A set out in the First Schedule to these By-laws, apply for examination review within seven days after the release of the final results. (3) In determining the application for review, the Board shall have power to confirm, vary or set aside any decision reached or enhance, reduce or set aside any penalty imposed by it. (4) Upon approval of examination results after Board’s review, such results shall be final and conclusive. - 38 Verify source ↗
(1) For
AI-assisted research summary: The Board must handle examinations under the Third Schedule procedures, and if examinations leak, it must nullify them and require candidates to re-sit.
38.-(1) For the purposes of ensuring maximum safety and confidentiality the Board’s examinations shall be handled in accordance with the procedures provided for in the Third Schedule to these By-laws. (2) Where there is a leakage of examinations, the Board shall nullify all the examinations and require the candidates to re-sit for the examinations. (3) A person who causes examination leakage or discloses any information relating to examination papers or results shall be liable to disciplinary actions as prescribed in the Second Schedule to these By-laws. Scripts moderation Examination results review Examination leakage Handling of examination papers - 39 Verify source ↗
(1) The examination question papers and scripts shall be handled
AI-assisted research summary: The Board must ensure reasonable care when selecting examination facilities and handling examination materials.
39.-(1) The examination question papers and scripts shall be handled properly and kept in a safe custody in accordance with the procedures stipulated in the Third Schedule to these By-laws. (2) The Board shall ensure that, reasonable care is being undertaken during the selection of facilities for examinations processes and custody of 14 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Transportatio n of examinations and related materials Offences and disciplinary procedures examination materials. (3) The mechanism of selecting facilities shall, among other things, take into consideration the following major factors: (a) ownership; (b) location; (c) security; and (d) any other factor as may be determined by the Board. - 40 Verify source ↗
(1) The Board shall ensure that transportation of examination
AI-assisted research summary: The Board must ensure that examination papers and answer scripts are transported securely and properly monitored.
40.-(1) The Board shall ensure that transportation of examination papers and answer scripts is effectively administered and properly monitored for security purposes. (2) The Board shall, when transporting examination papers, empty scripts and answer scripts ensure that they are effectively administered and properly monitored for security purposes in accordance with the procedures provided for in the Third Schedule to these By-laws or as may be determined by the Board. PART IV GENERAL PROVISIONS
Part
PART IV
- 47 Verify source ↗
Section 47
AI-assisted research summary: This section is headed “Offences and disciplinary procedures” and refers to penalties, suspension, cessation, appeal, determination of appeal, and ownership and loss of certificates.
47. Offences and disciplinary procedures. Penalties. Suspension. Cessation. Procedure for appeal. Determination of appeal. Ownership and loss of certificates. 2 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 54 Verify source ↗
Section 54
AI-assisted research summary: This text is a contents-style listing of topics under section 54, not a substantive rule.
54. Loss or destruction of script or examination results. Transcript and certification. Usage of library and study lobby facilities. Graduation. Learning materials. Validity of transaction in electronic form. Revocation. 3 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ________ SCHEDULES ________ THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT, (CAP. 286) _______ BY-LAWS _______ (Made under section 45) ________ THE ACCOUNTANTS AND AUDITORS (TRAINING AND EXAMINATIONS) BY-LAWS, 2022 PART I PRELIMINARY PROVISIONS Citation - 41 Verify source ↗
(1) Without prejudice to any specific penalties provided for
AI-assisted research summary: Breach reports go to the Executive Director, who can issue directions or other warnings, and the Committee can handle disciplinary matters and sanctions.
41.-(1) Without prejudice to any specific penalties provided for under these By-laws, any breach of these By-laws shall be reported to the Executive Director who shall have power to warn, reprimand, counsel or require any such party to rectify such a breach or forward the matter to the Committee depending on the gravity of the offence after giving him an opportunity to be heard. (2) Non-compliance with the Executive Director’s directive to rectify the breach under these By-laws shall cause the party to be reported to the Committee. (3) The Committee shall have powers to determine all disciplinary matters prescribed in the Second Schedule or any matter relating to examinations as shall be reported to it by the Executive Director. (4) Upon receipt of a report from the Executive Director under this paragraph, the Committee shall meet within fourteen days to consider such breach. (5) When considering any breach under this paragraph, the party concerned shall be entitled to be heard. (6) The Committee shall, in considering any breach brought to it, have powers to: (a) summon any candidate, invigilator, setter, compiler, moderator, marker or any person or officer to give evidence or information or produce anything in connection with an alleged offence or irregularity relating to examination process in order to enable it arrive at an impartial and just decision; (b) question or interrogate any candidate, invigilator, setter, compiler, moderator, marker or any person or officer in relation to an examination offence or irregularity which happened during examinations; or (c) propose sanction on such persons found responsible for or guilty of such offenses or irregularity. 15 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Penalties Suspension (7) The proposed sanction by the Committee shall be forwarded to the Governing Board for determination and approval. - 42 Verify source ↗
(1) Notwithstanding the penalties provided for under these By
AI-assisted research summary: The Board may require a guilty candidate or other person to pay compensation, may review its decision when circumstances demand, and may impose a lesser penalty.
42.-(1) Notwithstanding the penalties provided for under these By- laws, the Board may require a candidate or any other person who is guilty of a disciplinary offence to pay compensation for the loss or damage caused to the Board. (2) Where circumstances demand, the Board may review its decision. (3) Notwithstanding any penalty provided for under these By-laws, the Board may impose a lesser penalty having duly considered the circumstances of a particular issue in dispute. - 43 Verify source ↗
(1) A candidate who has been discontinued from sitting for the
AI-assisted research summary: A discontinued candidate may be readmitted after one year if the discontinuance was not for an examination irregularity and the entry requirements are met. If a disciplinary allegation also amounts to a criminal offence, the Committee must suspend the person from Board examinations or activities until the criminal case ends.
43.-(1) A candidate who has been discontinued from sitting for the Board’s examinations on any ground other than involvement in an examination irregularity may be enrolled again after the lapse of one year, subject to having satisfied the applicable entry requirements. (2) When a person is alleged to have committed a disciplinary offence and the act or omission constitutes a criminal offence under these By- laws or any written law, the Committee shall suspend such person from sitting for the Board’s examinations or participating in the Board’s activities as the case may be until after the conclusion of the criminal proceedings. Cessation - 44 Verify source ↗
A candidate who has ceased to be the Board’s candidate on
AI-assisted research summary: A person who stopped being the Board’s candidate for disciplinary reasons or because of an examination irregularity must not be readmitted.
44. A candidate who has ceased to be the Board’s candidate on disciplinary grounds or involvement in an examination irregularity shall not be re-admitted. Procedure for appeal - 45 Verify source ↗
(1) Any party aggrieved by the decision of the Board may
AI-assisted research summary: A person aggrieved by the Board’s decision may appeal to the Appeals Board within 14 days using Form 6B.
45.-(1) Any party aggrieved by the decision of the Board may appeal to the Appeals Board by using Form 6B set out in the First Schedule within fourteen days from the date when any penalty was imposed by or under the authority of the Board. (2) Every appeal lodged under these By-laws shall be accompanied by a non-refundable fee as shall be prescribed in the Fourth Schedule to these By-laws. (3) Copies of all documents shall be served to all parties and the original be filed at the Board. (4) Failure to serve a document to all parties shall result in that document being rejected by the Board. (5) The Board may, upon application in writing and upon payment of the prescribed fee, extend the time for instituting an appeal. Determination of appeal - 46 Verify source ↗
(1) Except where the appellate authority is satisfied that the
AI-assisted research summary: This section sets out how appeals are handled, including service of the appeal, written submissions, hearing timelines, and the Appeals Board’s powers.
46.-(1) Except where the appellate authority is satisfied that the disciplinary authority is in possession of a copy of the appeal, the appellate authority shall serve a copy upon the disciplinary authority. (2) Upon receipt of a copy of the appeal, the Board shall, within fourteen days of the receipt, submit to the Appeals Board its representations in writing and serve a copy to the appellant. (3) The Board shall submit all evidence upon which its decision relied on to the Appeals Board and the Appeals Board shall determine the Appeals. 16 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (4) Upon receiving an appeal on any matter, Appeals Board shall meet within fourteen days to hear and determine the appeal on the evidence produced, and where necessary, appoint a team or suitable expert to advise it on the area of expertise. (5) The Appeals Board shall, after it has considered the appeal, communicate the decision and its reasons to the Board and the parties concerned. (6) At the hearing of appeal by the Appeals Board, the parties concerned shall be entitled to be heard but no other person in defense of or in representative capacity for the aggrieved party shall be allowed to appear before the Appeals Board. (7) In all disciplinary proceedings and in every appeal under these By-laws, the person shall be entitled to a copy of the decision made by the Board or as the case may be, the Appeals Board. (8) In determining an appeal, the Appeals Board shall have power to confirm, vary or set aside any decision reached or enhance, reduce or set aside any penalty imposed by the Board. Ownership and loss of certificates - 47 Verify source ↗
(1) The Board shall award certificates that shall remain the
AI-assisted research summary: The Board must award certificates, and no one may alter a certificate without the Board’s approval. The Board may issue a copy of a lost or destroyed certificate on application, subject to stated conditions and fees.
47.-(1) The Board shall award certificates that shall remain the property of the Board and any alteration without the approval of the Board shall constitute a criminal offence. (2) In case of a loss or destruction of a certificate, the Board may upon application issue a copy on condition that- the applicant produces an affidavit and a police loss report; (a) (b) a certificate so issued shall be marked “COPY’ across it; (3) The copy of the certificate shall not be issued until a period of six months from the date of such loss has lapsed: Provided that, such copy may be issued within a shorter period where there has been partial destruction of the original certificate or of a copy thereof. (4) Where the Board is satisfied that the conditions under paragraph (2) have been complied with, the Board shall issue a copy of the certificate or transcript subject to the payment of the fees prescribed in the Fourth Schedule. - 48 Verify source ↗
(1) Where there is a loss or destruction of examination script,
AI-assisted research summary: If an examination script is lost or destroyed and the candidate was not responsible, the Board must make the candidate re-sit the exam at a time it sets.
48.-(1) Where there is a loss or destruction of examination script, and upon being established that the candidate did not contribute to such loss or destruction, the Board shall require the affected candidate to re-sit for the examination at the time set by the Board. (2) Any person shall be deemed to have mishandled examination script or examination results if, by ill motive or due to poor supervision carelessly destroys, damages, loses or misplaces examination script during the examination handling process. (3) Any person who commits negligence or misconduct under subparagraph (2) shall be liable to a disciplinary action prescribed in the Second Schedule to these By-laws. - 49 Verify source ↗
(1) The Board may, upon application by a candidate or graduand
AI-assisted research summary: The Board may issue a transcript to a candidate or graduand after application and payment of the prescribed fee.
49.-(1) The Board may, upon application by a candidate or graduand and upon payment of the fee prescribed in the Fourth Schedule, issue a transcript. (2) The transcript issued under this paragraph shall remain the property of the Board and any alteration without the approval of the Board shall constitute a criminal offence. (3) Candidates shall be charged for certifying each copy of the 17 Loss or destruction of script or examination results Transcript and certification Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Board’s certificates upon payment of a non-refundable fee as shall be prescribed in the Fourth Schedule to these By-laws. Usage of library and study lobby facilities - 50 Verify source ↗
(1) Admission to, and usage of the library and study lobby
AI-assisted research summary: Authorized persons may access and use the library and study lobby, and the Board may determine additional users.
50.-(1) Admission to, and usage of the library and study lobby facilities shall be granted to the authorized persons. (2) The users of library and study lobby shall include: (a) examination candidates; (b) members of staff; (c) registered members; and (d) any other user as may be determined by the Board. (3) A library and study lobby user who violates the prescribed rules and procedures shall be liable to disciplinary actions prescribed in the Second Schedule. Graduation
Part
PART I
- 1 Verify source ↗
These By-laws may be cited as the Accountants and Auditors
AI-assisted research summary: These By-laws may be cited as the Accountants and Auditors (Training and Examinations) By-laws, 2023.
1. These By-laws may be cited as the Accountants and Auditors (Training and Examinations) By-laws, 2023. Interpretation - 2 Verify source ↗
In these By-laws, unless the context otherwise requires
AI-assisted research summary: This section defines key terms used in the By-laws.
2. In these By-laws, unless the context otherwise requires- Cap. 286 “absent” means non-appearance to the Board’s examination; “Act” means the Accountants and Auditors (Registration) Act; “accreditation” means a process of assessing a learning institution to determine eligibility for exemptions; “assessment” means any written form of test for professional competence conducted during the learning process; “Accounting Technician Certificate” or “ATEC” means a certificate issued upon completion of elementary level in the Board’s examination structure; “Board” means the National Board of Accountants and Auditors or known in its acronym “NBAA” established by section 3 of the Act; “candidate” means any person dully registered for any programme of the Board for assessment as part of professional accounting education and who is eligible to sit for examinations; “cessation” means bar from sitting for Board examinations due to disciplinary grounds; “cheating” means possession of, using, giving, receiving or copying un authorised material during the examination, and includes any form or kind of dishonesty, destruction, falsification or any evidence of examination irregularity; “committee” means the Education and Publication Committee established under paragraph 21 of these By-laws; “Contemporary issues” means any professional matter like a discussion paper, exposure draft or law issued or enacted at least three months before the examination date that may affect the profession’s current and future operations; “CPA(T)” means an acronym implying Certified Public Accountant in Tanzania; “discontinuation” means termination or bar to sit from Boards’ examinations 4 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) due to breach of examination By-laws or regulations; “entry requirement” means the minimum entry qualifications required for a person to be considered for eligibility to sit for Board’s examination; “examination center” means a venue that has been designated by the Board to conduct examinations after meeting the requirements stipulated in the Third Schedule; “examination questions compiler” means a person charged with a duty to compile the examination questions for a specified subject; “examination irregularity” means any act or acts committed by a candidate in the course of examination that violates these By-laws; “examination sessions” means a period prescribed by the Board for sitting for the Board’s examinations; “Executive Director” means the Chief Executive of the Board appointed under section 6 of the Act; “fees” means any payment that a person shall be required to pay to the Board for the services offered; “IFAC” means International Federation of Accountants “invigilator” means a person charged by the Board to supervise candidates sitting for examinations; “invigilation” means an act of supervising candidates sitting for examinations; “IPSAS” means International Public Sector Accounting Standards “level” means a stage in the Board’s examinations structure; “marker” means a person appointed by the Board to assess the responses of candidates against questions and award scores; “moderator” means a person appointed by the Board to review the set questions or marked answer scripts; ‘NACTVET means The National Council for Technical and Vocational Education and Training established under the National Council for Technical Education Act; “setter” means a person appointed by the Board to set examinations, prepare suggested solutions and marking schemes; “student” means any person who has been enrolled by the Board who is aspiring to sit for examination conducted by the Board after completion of training programs; “suspension” means temporary withdrawal of a candidate from sitting for the Board’s examinations; “tuition provider” means a training center or institution recognised by the Board to conduct tuition to a person aspiring to sit for the examinations; Cap 129 Cap 346 ‘TCU” means Tanzania Commission of Universities established under the Universities Act “un-authorised material” means any written or printed material or any other material that is generally or specifically prohibited from being brought or used into the examination room. PART II APPLICATION FOR EXAMINATIONS Registration of candidate
Part
Schedule to these By-laws.
- 4 Verify source ↗
An applicant for candidacy registration shall be required to meet
AI-assisted research summary: An applicant for candidacy registration must meet the entry qualifications set out in the Third Schedule.
4. An applicant for candidacy registration shall be required to meet the relevant entry qualifications prescribed in the Third Schedule to these By- laws. Candidate with partial qualification Issuance of identity card Registers - 5 Verify source ↗
The Board may, upon application, admit a candidate with partial
AI-assisted research summary: The Board may admit, on application, a candidate with partial qualification if the candidate meets criteria in the Third Schedule.
5. The Board may, upon application, admit a candidate with partial qualification from other professional bodies recognised by IFAC for completion of accounting professional qualification in accordance with the criteria prescribed in the Third Schedule. - 6 Verify source ↗
(1) The Board shall, upon registration of a candidate, issue an
AI-assisted research summary: The Board must issue an identity card when a candidate is registered, and the candidate’s registration number stays valid throughout the candidature.
6.-(1) The Board shall, upon registration of a candidate, issue an identity card showing the registration number of the student. (2) The registration number of the candidate shall be permanent and valid throughout the candidature. (3) A candidate shall, upon being issued with registration number, be eligible to apply for the Board’s examinations. the certificate in IPSAs examinations register; the accounting technician examinations register; - 7 Verify source ↗
(1) The Board shall maintain a record of the registered candidates
AI-assisted research summary: The Board must keep a record of registered candidates, and the Executive Director must enter changes to registered details in the appropriate register.
7.-(1) The Board shall maintain a record of the registered candidates. (2) There shall be four types of candidacy registers, namely- (a) (b) the professional examinations register; (c) (d) the diploma in IPSAs examinations register. (3) The candidacy registers shall contain- (a) candidate names; (b) registration number; (c) date of entry; (d) physical address; (e) email address; (f) (g) academic qualifications of a candidate; (h) level of candidacy registration; (i) such other particulars as the Board may deem necessary. (4) Any changes in the particulars registered under subparagraph (3) telephone or mobile number; shall be entered in the appropriate register by the Executive Director. Examination registration - 8 Verify source ↗
(1) Upon attainment of the minimum training period in a
AI-assisted research summary: A candidate must apply for examination registration in Form 1B after meeting the stated training, registration number, and fee conditions.
8.-(1) Upon attainment of the minimum training period in a recognised tuition provider, issuance with a registration number and payment of examination fee, the candidate shall be required to apply for examination registration in Form 1B prescribed in the First Schedule to these By-laws. (2) The Board shall evaluate the examination application to 6 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) determine: (a) eligibility to sit for the examination; (b) attainment of the minimum training duration in a recognised tuition provider; and (c) certification of the examination entry form by a recognised tuition provider. Examination levels - 9 Verify source ↗
(1) The Board shall maintain categories of examinations under the
AI-assisted research summary: The Board must maintain the listed examination levels, and candidates may take up to two levels at once if they stay within the five-subject limit and follow the timetable.
9.-(1) The Board shall maintain categories of examinations under the following levels: (a) accounting technician examination; (b) professional examination; (c) certificate in IPSASs; and (d) diploma in IPSASs (2) A candidate may sit for two levels in a single examination attempt the total number of subjects shall not exceed five; provided that- (a) (b) the candidate shall comply with the examination timetable; (c) (3) A candidate shall only be allowed to proceed to a higher level of the candidate shall apply for all subjects of the preceding level. examination upon successful completion of the lower level. (4) The Board shall determine a maximum period for a candidate to keep or complete a paper, parts, level or entire examinations of the Board prescribed in the Third Schedule after which a candidate shall be disqualified from sitting for the Board’s examinations. (5) The Board may, where the candidate has failed to complete an examination within the maximum period allocated and has adduced sufficient reasons, give the candidate a chance to re-sit for the Board’s examinations. Fees - 10 Verify source ↗
(1) Upon admission, a candidate shall pay the following fees as
AI-assisted research summary: A candidate must pay specified fees on admission, including registration, examination, annual subscription, and any applicable exemption fees.
10.-(1) Upon admission, a candidate shall pay the following fees as prescribed in the Fourth Schedule to these By-Laws: (a) registration fees; (b) examination fees; (c) annual subscription fees; and (d) exemption fees, where applicable. (2) The annual subscription fees shall be paid on the first day of July of each year and shall cover the duration stipulated for cessation of candidacy. (3) A candidate who fails to register for candidacy examination within the period prescribed in the First Schedule shall, in addition, be liable to pay a penalty fee as prescribed in the Fourth Schedule. (4) Examination fees paid shall not be carried forward to the next examination session unless the conditions prescribed under paragraph 14 have been met. - 11 Verify source ↗
A candidate who is registered by the Board to sit for examination
AI-assisted research summary: If a candidate is registered by the Board to sit for examination, the Board must issue an admission letter.
11. A candidate who is registered by the Board to sit for examination shall be issued with an admission letter specifying- (a) name of the center at which the candidate shall sit for the examination; (b) examination date and time; (c) examination index number; and (d) the examination paper to be attempted. 7 Examination admission letter Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Conduct of examination - 12 Verify source ↗
(1) A candidate shall sit for all registered examinations
AI-assisted research summary: A candidate must sit all registered examinations, bring the required admission docket and identity card to enter the exam room, show them during the exam, and follow the Third Schedule rules. The Board decides whether examinations are held physically or online.
12.-(1) A candidate shall sit for all registered examinations. (2) A candidate shall be admitted into the examination room, if he carries with him the valid examination admission docket provided by the Board and candidate identity card or any other valid identity card. (3) A candidate shall display his examination admission docket and identity card on the table or desk throughout the examination time. (4) The Board shall determine the modality of conducting examinations either physical or online. (5) A candidate shall adhere to the examination conducts as stipulated in the Third Schedule. Candidate with special needs - 13 Verify source ↗
(1) The Board shall, consider the request from the candidates
AI-assisted research summary: The Board must consider requests from candidates with special needs if the request is submitted at least 14 days before examinations. Candidates who need special attention must notify the Board in writing and provide supporting evidence.
13.-(1) The Board shall, consider the request from the candidates with special needs submitted to it at least fourteen days before examinations. (2) A candidate who needs special attention shall notify the Board in writing and provide supporting evidence. Collaboration with other institutions Examination sessions Postponement of or absence from examinations - 14 Verify source ↗
The Board may, for the purposes of performing its functions,
AI-assisted research summary: The Board may collaborate with other institutions on examination matters when doing so is for performing its functions.
14. The Board may, for the purposes of performing its functions, collaborate with other institutions dealing with examination matters, including: (a) conducting of examinations; (b) exchange of expertism; (c) development of training programme; (d) development of learning materials; and (e) any other related matters. - 15 Verify source ↗
(1) The Board shall determine the number of examinations
AI-assisted research summary: The Board must set the number of examination sessions each year and announce the sessions and examination dates on the website and in the media.
15.-(1) The Board shall determine the number of examinations sessions per annum. (2) The Board shall announce the sessions and dates of examinations in the website and media. - 16 Verify source ↗
(1) A candidate may, upon giving sufficient reasons in writing,
AI-assisted research summary: A candidate may be allowed to postpone an examination for written reasons, but must take the postponed exam in the next session of the same category.
16.-(1) A candidate may, upon giving sufficient reasons in writing, be allowed to postpone examination in part or its entirety. (2) A candidate who has been allowed to postpone the examination under this paragraph shall sit for the postponed examination or part of it during the next examination session of the same category. (3) The Board may, upon postponement under subparagraph (1), carry forward full or part of the examination fees paid by the candidate. (4) The Board may, where a candidate submits his postponement request in writing before a closing date showing medical or any other reasonable grounds supported by documentary evidence, carry forward the full amount paid. (5) The Board may, where a candidate submits his postponement request in writing after a closing date showing medical or any other reasonable grounds supported by documentary evidence, carry forward the half of the amount paid. (6) The Board shall not refund any fee paid by candidate who fails to comply with the provisions of this paragraph. (7) Where a candidate fails to appear in the examinations without notice the fees paid shall be forfeited. Examination centres - 17 Verify source ↗
(1) The Board shall identify and approve examination centres
AI-assisted research summary: The Board must identify and approve examination centres, and Board examinations must be held at those approved centres.
17.-(1) The Board shall identify and approve examination centres based on the qualities prescribed in the Third Schedule. (2) Examinations conducted by the Board shall be administered at the approved examination centers. 8 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Examination irregularities - 18 Verify source ↗
(1) The Board may take disciplinary action against any person
AI-assisted research summary: The Board may discipline people who commit examination offences or related irregularities, and an invigilator must report incidents immediately to the Executive Director.
18.-(1) The Board may take disciplinary action against any person who has committed any of the examination offences or related irregularities prescribed in the Second Schedule. (2) A person who commits any examination offence or related irregularity prescribed in the Second Schedule shall be liable to the disciplinary action as specified in the Second Schedule and the Board may- (a) give a warning or caution; (b) cancellation of the relevant examination; (c) suspend him for a specified period of time; (d) cease such person from participating in the Board’s activities relating to examinations; or (e) disqualify or cease the candidate from conducting the Boards examination. (3) A candidate suspended may, upon making application to the Board, and on paying the prescribed fees, be re-admitted on such conditions as the Board may specify. (4) A candidate who has been discontinued from conducting Board’s examinations due to examination offence or irregularity shall be informed in writing of his right to appeal against the decision of the Examination Disciplinary Committee. (5) Any person may report any examination offence or irregularity and submit evidence if any, to the invigilator or Executive Director. (6) An invigilator shall, immediately report the incidence to the Executive Director by filling and submitting Form 2 specified in the First Schedule to these By-laws supported with evidence concerning examination offence or irregularity. Cessation
Part
Schedule to these By-laws supported with evidence concerning examination
- 19 Verify source ↗
A person shall cease to be a candidate under these By-laws upon
AI-assisted research summary: A person stops being a candidate under these By-laws if any listed event happens, including conviction for an examination-related offence, medical unfitness, false information, forged documents, missing the prescribed time limit, examination irregularities, or death.
19. A person shall cease to be a candidate under these By-laws upon the occurrence of any of the following events: (a) being convicted of criminal offence relating to examination matters; (b) being declared medically unfit to continue with examinations; (c) furnishing false information to the Board during the candidate’s registration process; (d) furnishing forged documents; (e) failure to complete examinations in the prescribed period of time stipulated under Third Schedule; (f) being found guilty of examination irregularities stipulated in the Second Schedule; (g) death. Classification and grading system - 20 Verify source ↗
(1) The Board shall use different codes and letter grades in
AI-assisted research summary: The Board must use specified codes and letter grades when classifying examination results, and must grade examined papers using the listed percentage bands.
20.-(1) The Board shall use different codes and letter grades in classifying examination results as follows: (a) A, B and C for passed paper; (b) F for failed paper; (c) E for exempted; (d) LC for last chance; (e) Rx for withdraw; (f) CP for Cleared Pass; 9 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (g) PP for Previous Pass; (h) Ps for Pass Others; (i) P- for Pass First; (j) N for Not Applied; (k) P for Pass and (l) X for absent in examination. (2) The Board shall grade performance of examined papers as follows: (a) accounting technician examinations: Percentage 80-100 70-79 50-69 0-49 Letter Grade Designation Distinction A Credit B Pass C Fail F (b) professional examinations: Percentage 80-100 60-79 40-59 0-39 Letter Grade Designation Distinction A Credit B Pass C Fail F (c) certificate in IPSA examinations: Percentage - 0
AI-assisted research summary: This provision appears to list letter-grade designations and their descriptions for diploma examinations.
0 - 49 Letter Grade Designation A B C F Excellent Very good Satisfactory Fail (d) diploma in IPSAs examinations: Percentage - 0
AI-assisted research summary: The Board may determine the codes and letter grades used for examinations.
0 - 49 Letter Grade Designation A B C F Excellent Very good Satisfactory Fail (3) The Board may from time to time determine the appropriate codes and letter grades to be applied in all matters relating to examinations. PART III ADMINISTRATION OF EXAMINATIONS AND PUBLICATIONS Establishment of Education and Publication Committee
Part
Schedule.
- 51 Verify source ↗
(1) The Board shall conduct graduation ceremony twice a year
AI-assisted research summary: The Board must hold graduation ceremonies twice a year or as it considers appropriate, confer certificates and other awards on graduands, and award prizes to candidates who excel in their examination papers. Graduands must also pay graduation and convocation fees set by the Board.
51.-(1) The Board shall conduct graduation ceremony twice a year or as it may deem appropriate. (2) The Board shall confer certificates and other awards to the graduands. (3) The Board shall award prizes to candidates who have excelled in their respective examination papers. (4) Graduands shall be required to pay graduation and convocation fee as shall be determined by the Board. - 52 Verify source ↗
(1) The Board shall develop a mechanism of preparing and
AI-assisted research summary: The Board must set up a process for preparing and publishing learning materials, appoint qualified authors or reviewers, and ensure the materials are checked against the Board’s syllabi and international standards.
52.-(1) The Board shall develop a mechanism of preparing and publishing learning materials for candidates preparing for the Board’s examinations. (2) The Board shall appoint an author or a reviewer from among experienced individuals with relevant professional qualifications, merit, integrity and other qualities as shall be determined by the Board. (3) The learning materials shall be written, reviewed or published by authors or reviewers who are experts in the subject areas in order to ensure quality and standards of the learning materials. (4) The authors or reviewers shall be responsible for assessing the correctness of the learning materials and the relevancy in accordance with the procedures provided for in the Third Schedule to these By-laws. (5) Preparation and review of learning materials shall base on the Board’s syllabi and international standards. (6) Any author, reviewer or publisher who fails to comply with the provisions of these By-laws shall be liable to disciplinary actions prescribed in the Second Schedule to these By-laws. (7) The learning resources shall be available for sale or for free as may be determined by the Board. (8) The learning resources referred under this paragraph shall include accountant journal, accountant magazine, text books, question and answer booklets and digital learning resources. - 53 Verify source ↗
Where anything in these By-laws is required to be in the non
AI-assisted research summary: A requirement to use non-electronic form or writing is satisfied by an electronic information or transaction if it is organized similarly, accessible for later reference, and can be retained by the other person.
53. Where anything in these By-laws is required to be in the non- electronic form or in writing, such requirement shall be met by an information or transaction in electronic form that is- (a) organized in the same or substantially the same way as the prescribed non-electronic form; 18 Learning materials Validity of transaction in electronic form Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (b) accessible to the other person for subsequent reference; and (c) capable to be retained by the other person. Revocation of GN. No. 360 of 2014 - 54 Verify source ↗
The Accountants and Auditors (Examinations and Training) By
AI-assisted research summary: This provision revokes the Accountants and Auditors (Examinations and Training) By-laws, 2014.
54. The Accountants and Auditors (Examinations and Training) By- laws, 2014 are hereby revoked. _________ SCHEDULES ________ 19 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ___________ FIRST SCHEDULE ____________ (Made under paragraphs 3 and 8) CANDIDACY PERSONAL INFORMATION REGISTRATION FORM 1A 20 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ATEC I CANDIDACY REGISTRATION FORM FORM 1A 21 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ATEC II CANDIDACY REGISTRATION FORM FORM 1A 22 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) CPA CANDIDACY REGISTRATION FORM FORM 1A 23 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ATEC I EXAM APPLICATION FORM FORM 1B 24 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ATEC II EXAM APPLICATION FORM FORM 1B 25 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FOUNDATION EXAM APPLICATION FORM FORM 1B 26 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) INTERMEDIATE EXAM APPLICATION FORM FORM 1B 27 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FINAL EXAM APPLICATION FORM FORM 1B 28 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) EXAMINATION IRREGULARITY REPORT FORM (Made under paragraph 18(6)) FORM 2 OF SUBJECT NAME AND CODE DATE EXAMINATION: TIME EXAMINATION NAME OF INVIGILATOR TIME OF INCIDENCE CHIEF OF STUDENT NAME: INDEX NO: EXAM CENTRE NAME OF NBAA COORDINATOR NAME OF INVIGILATOR TYPE IRREGULARITY ONE OF Instructions: Write an account of the incident or irregularity involved. Submit the form to the Executive Director with the following information: candidate name, candidate index number, name and code of the subject, name of chief invigilator, name of NBAA coordinator and name of one candidate who must have witnessed the incident and the exam venue as provided in the appropriate space above. Provide details of corroborating evidence. This form should be signed by the Chief Invigilator and at least one other Invigilator, NBAA Coordinator, a candidate who is involved in the incident. The Chief Invigilator must write down the incident in the space provided below: (Additional separate sheet may be attached if the space provided is not sufficient) 29 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Evidence Describe and attach the exhibit for the incidence (if any) below: I certify that the above written information is correct regarding incident that has happened. Chief Invigilator ________________________________________________________________________ (Name + Signature + Date) NBAA Coodinator________________________________________________________________ (Name + Signature + Date) Invigilator_______________________________________________________________________ (Name + Signature + Date) Candidate_involved________________________________________________________________ (Name + Signature + Date) Attachments: The disciplinary committee panel will only consider documentary evidence. All documentary evidence necessary to support the application should be attached to this application form when it is submitted. Please signify, by ticking the appropriate boxes, which documents are attached. Statement by the candidate Statement by independent witness (invigilator) Evidence (if appropriate). It must be signed by the candidate concerned Other documents (if any) FOR OFFICIAL USE ONLY Received by: NBAA official: ……………………………………………………. Received on: …………………………………………………………. Signature: …………………………………………………….. Date: …………………………………………………….. 30 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FORM 3 APPLICATION FOR EXEMPTION FROM PARTS OF NBAA EXAMINATIONS (Made under paragraph 28(2))
Part
SCHEDULES
- 1
AI-assisted research summary: This section is titled “Particulars of the Training Institution.”
1.0 SECTION I: Particulars of the Training Institution - 1
AI-assisted research summary: This is a form field for the institution name.
1.1 Name of Institution: ……………………………………………………………. - 1
AI-assisted research summary: The form asks for the institution’s location details, including district, city/town, plot number, and region.
1.2 Location of the Institution: …………………………………………………… District:………………………………………… City/Town:………………………………………… Plot No.: …………………………………………… Region: …………………………………………..... - 1
AI-assisted research summary: This section lists contact information fields, including postal address, landline, mobile number, email, and website address.
1.3 Postal Address ……………………………….……………………………… …………………………………………………………………………… ……………………………………………………………………………. Landline Tel. No. ………………………………… Mobile line………………. Email:………………….. Web Site Address:…………………………………. - 1
AI-assisted research summary: This section asks you to state the legal basis for operating the Institute, such as the Establishing Act or the Charter/Constitution.
1.4 Legal status: Indicate the legal basis of the operation of your Institute: Establishing Act, Charter/Constitution: …………………………………………………………………………………… …………………………………………………………………………………… …………………………………………………………………………………… - 1
AI-assisted research summary: This section is a vision statement heading and does not set out a specific legal rule in the text provided.
1.5 Vision Statement: …………………………………………………………………………………… ………. ……………………………………………………………………………………………. ……………………………………………………………………………………………. 1 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 1
AI-assisted research summary: A section heading for a mission statement is shown, but no operative rule is stated in the provided text.
1.6 Mission Statement: ……………………………………………………………………………………………. ……………………………………………………………………………………………. ……………………………………………………………………………………………. - 1 Verify source ↗
7.1
AI-assisted research summary: This line asks for the name of the Chief Executive Officer or equivalent.
1.7.1 Name of the Chief Executive Officer/Equivalent: ………………………………………………………………………… …. - 1 Verify source ↗
7.2
AI-assisted research summary: This section is titled “Title of the Chief Executive Officer/Equivalent.”
1.7.2 Title of the Chief Executive Officer/Equivalent ………………………………………………………………………… ….. - 1 Verify source ↗
7.3
AI-assisted research summary: A form field asks for the name of the Dean/Director of Studies of the Faculty/School/Institute.
1.7.3 Name of the Dean/Director of Studies of the Faculty/School/Institute ……………………………………………………………………………. - 1 Verify source ↗
7.4
AI-assisted research summary: This provision is a title line for the Dean/Director of Studies of the Faculty/School/Institute.
1.7.4. Title of the Dean/Director of Studies of the Faculty/School/Institute ………………………………………………………………………… - 1 Verify source ↗
7.5
AI-assisted research summary: This section is titled “Qualifications of the Dean/Director of Studies of the Faculty/School/Institute.”
1.7.5 Qualifications of the Dean/Director of Studies of the Faculty/School/Institute ………………………………………………………………………… … - 1 Verify source ↗
7.6
AI-assisted research summary: A form field asks for the name of the Head of Accounting Department.
1.7.6 Name of the Head of Accounting Department: ………………………………………………………………………… …… - 1 Verify source ↗
7.7
AI-assisted research summary: Heading for “Title of the Head of Accounting Department.”
1.7.7 Title of the Head of Accounting Department: ………………………………………………………………………… …… - 1 Verify source ↗
7.8
AI-assisted research summary: This text appears to be a section heading about qualifications of the Head of Department.
1.7.8 Qualifications of the Head of Department ………………………………………………………………………… …… 2 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 1 Verify source ↗
7.9
AI-assisted research summary: This section is a form field for the name of the contact person.
1.7.9 Name of Contact person ……………………………………………………………………… - 1 Verify source ↗
7.10 Designation
AI-assisted research summary: This section is titled “Designation.”
1.7.10 Designation: ………………………………………………………………………… … No.:…………………… - 1 Verify source ↗
7.11
AI-assisted research summary: Lists land line telephone and mobile contact details.
1.7.11 Land line Telephone:…………………… Mobile - 1
AI-assisted research summary: This section is about registration status with TCU/NACTVET.
1.8 Registration Status with TCU/NACTVET - 1 Verify source ↗
8.1
AI-assisted research summary: The form asks an institution to provide its registration status and related details to the listed regulators.
1.8.1 Indicate Registration Status with the above regulators: (i) (ii) Registration Status (State registration category)…………………………….. Date of 1st Registration :……………………….. (iii) Registration No………………………… by TCU NACTVET (Attach Registration Certificate) (iv) Has your institution been authorized to confer the programme seeking exemption? Yes No (v) When was the last inspection done by TCU/NACTE? ……………dd/mm/yy (vi) Has your institution ever been de-registered: Yes: No. (vii) State the reasons for deregistration: - 2 Verify source ↗
1.1
AI-assisted research summary: An institution seeking exemption must show it is a going concern and attach its annual reports for the past three years.
2.1.1 ……………………………………………………………………… ……………………………………………………………………… RESOURCES: Going Concern The institution need to show that it is a going concern and that the programme seeking exemption be administered for unforeseeable future Attach institutional annual report of the past three years (i) Comment on the ability of the institution to continue as a going concern for unforeseeable future: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… 3 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 2 Verify source ↗
1.2
AI-assisted research summary: This item asks for comments on the Accounting Department’s annual budget allocation and related financial resources.
2.1.2 Allocation of Financial Resources (i) (ii) (iii) Comment on the adequacy of the budget allocated annually to the Accounting Department and indicate the percentage of amount allocated against the overall budget …………………………………………………………… ……………………………………………………………… ……………………………………………………………… Comment on the adequacy of financial resources in respect to staff development, design and development of course material, learner support and research ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… Comment on any additional information pertinent to the evaluation of the financial viability of the Accounting Department. ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………… - 2 Verify source ↗
2.1
AI-assisted research summary: List the lecture rooms, lecture theatres, and seminar rooms allocated to the programme, including their number, seating capacity, total capacity, and suitability.
2.2.1 Study Venues and Teaching Aids (i) Indicate Number of Lecture rooms/lecture theatres/seminar rooms allocated to the programme Sr. No. Facility Number (How Many) (Each) Seating Capacity Total Capacity State their suitability - 3 Verify source ↗
Section 3
AI-assisted research summary: The form asks for details about lecture rooms, lecture theatres, seminar rooms, and teaching aids, and asks what steps are being taken if learner facilities are unsuitable or inadequate.
3. Lecture Rooms Lecture Theatres Seminar Rooms (ii) If the learner facilities are unsuitable/inadequate, provide details on what steps are being taken to address the problem ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………… (iii) Teaching Aids List the teaching aids available to support the programme: (Use the following format) Sr.No. - 1 Verify source ↗
Section 1
AI-assisted research summary: This section appears to list teaching aids and other training materials.
1. Teaching Aid Black Board Number 4 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) 2 3 4 5 White Board Flip Chart Over Head Projector Others: Specify: - 2 Verify source ↗
2.2
AI-assisted research summary: This item asks for the number of offices and staff rooms/workshop rooms available for programme staff, along with seating and total capacity and a suitability note.
2.2.2 (i) Indicate Number of Offices and Staff rooms/workshop rooms available for programme staff Number (How Many) Seating Capacity (Each) Total Capacity State their suitability Facility Sn. No. - 3 Verify source ↗
Section 3
AI-assisted research summary: If staff facilities are unsuitable or inadequate, provide details of the steps being taken to fix the problem.
3. Staff Rooms/workshop Staff Offices Other facilities: (indicate) (ii) If the staff facilities are unsuitable/inadequate, provide details on what steps are being taken to address the problem ……………………………………………………………………..… ………………………………………………………………………… - 2 Verify source ↗
2.3
AI-assisted research summary: The provision asks for information about library facilities available to learners and teaching staff.
2.2.3 Library Facilities: Provide information relating to provision of library services to the learners and teaching staff: (i) (ii) Access of the learners/teaching to the library – when do learners and trainers allowed to use the library? ………………………………………………………………………… ………………………………………………………………………… ………………………………………… State how the new learners oriented to use the library services. (You may attach information brochure/instructions on how to use the library) ………………………………………………………………………… ………………………………………………………………………… ………………………………………… (iii) State if the library has high quality and up-do-date reference material and books for the programme 5 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ………………………………………………………………………… ………………………………………………………………………… (iv) Provide a list of the recommended readings (books, manuals and journals for the programme seeking exemption) (v) Attach the list of readings available in the library/resource centre using the following format: NB: List only those book titles for the core subjects S/ N Book title /publication title No. of Books available Name of Author and Publisher Edition Year of Publication (vi) (vii) (viii) (ix) (x) State if the library has online facilities and if they are adequate. ………………………………………………………………………… ……………………………………………….……………………… ……………………………………. State the number of computers in the library connected to internet services: ………………………………………………………………………… ………………………………………………………………………… …………………………………………. State the yearly budget allocation for acquisition of learning resources to the library for the program ………………………………………………………………………… ………………………………………………………………………… ………………………………………… State how the Accounting Department is involved in the acquisition of the library resources ………………………………………………………………………… ………………………………………………………………………… ………………………………………… Provide any information pertinent to the evaluation of library facilities ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ……………………………… - 2 Verify source ↗
3.1
AI-assisted research summary: This section asks for information about computer facilities used for students’ training.
2.3.1 Computer Facilities: (i) Indicate number of computer labs and number of computers available for students’ use Number of Computer Labs………………… Seating capacity:…………………………… 6 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Number of Computers:…………………….. Name the accounting packages used for teaching purposes: ……………………………………………………… Show the ratio of learners to computers: ………………………………………………………... State the maintenance and replacement policy of computer hardware and software ……………………………………………………………… ……………………………………………………………… ……………………………………… Indicate how up-date are the computers ……………………………………………………………… ……………………………………………………………… ………………………………………. (ii) (iii) (iv) (v) State the sufficiency or otherwise of the computer facilities to meet the students requirements ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………….. THE DEPARTMENT OF ACCOUNTING - 3
AI-assisted research summary: Section heading: Management and Administrative Resources.
3.1 Management and Administrative Resources: - 3 Verify source ↗
1.1 The Mission Statement
AI-assisted research summary: The section asks for a mission statement describing how the department will meet the institution’s goals and objectives, and how the programme outcomes meet labour market needs.
3.1.1 The Mission Statement: (i) State how the department is committed to meet the goals and objectives of the institution (provide a description of goals of the accounting department) ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ……………………………………………………………… (ii) State the extent to which the outcomes of the programme meet the needs of the labour market ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… . - 3 Verify source ↗
1.2 The Accounting Programme
AI-assisted research summary: The Accounting Programme must state how its outcomes meet labour market needs and attach an evaluation report.
3.1.2 The Accounting Programme: (i) State the extent to which the outcomes of the programme meet the needs of the labour market (attach an evaluation report on the relevance of the programme to suit the labour market) 7 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… …………………………………………………………… - 3 Verify source ↗
1.3 Management: of Accounting Department
AI-assisted research summary: The provision asks for information about how the accounting department is managed, including staff structure, recruitment, succession planning, supervision, staff adequacy, and allocation.
3.1.3 Management: of Accounting Department: (i) Provide an organogram of the department which shows names, titles responsibilities, academic rank, and qualification of the academic staff. (Attach CVs) (ii) (iii) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………. State the recruitment and appointment procedures for the academic staff for the accounting department ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… State how the succession planning in the accounting department is being implemented: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… .. (iv) State how supervision of teaching staff on different roles is being done ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. (v) Comment on the adequacy and suitability of teaching staff in relation to the courses conducted ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ............................................................................... Provide any information pertinent to the evaluation of staff allocation ……………………………………………………………… ……………………………………………………………… (vi) 8 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ................................................................................. - 3 Verify source ↗
1.4
AI-assisted research summary: A description or policy must explain how enquiries, complaints, and learner queries are handled.
3.1.4 Communication: (i) Provide a description or policy explaining the processes on how enquiries, complaints and learner queries are addressed ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… .. - 3 Verify source ↗
2.1
AI-assisted research summary: This section asks whether there are clear policies for recruiting, selecting, appointing, terminating, dismissing, and retiring teaching staff, and to attach the supporting policies.
3.2.1 Staff Recruitment/ appointment/selection/termination/ dismissal/retirement (i) Indicate if there are clear policies on recruitment of teaching staff, selection and appointment of teaching staff and termination/dismissal/retirement of teaching staff: (Attach policies to support the above) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… - 3 Verify source ↗
2.2
AI-assisted research summary: Provide the staff development policy and plan, and explain how teaching staff improve their teaching and learning methods and keep up with current subject issues.
3.2.2 Staff Development: (i) (ii) (iii) Provide a copy of the staff development policy and staff development plan State how the teaching staff are given opportunity to up- grade their teaching and learning methods ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… State how staff acquire knowledge of the current issues in the subjects they teach ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… - 3 Verify source ↗
2.3
AI-assisted research summary: This section requires reporting on staffing and learner numbers for a programme.
3.2.3 Sufficient Number of suitably qualified staff (i) Indicate the number of learners in each course of the programme (attach separate sheet) 9 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (ii) Indicate the number of staff allocated to each course of the programme (attach separate sheet) (iii) (iv) Show the teaching staff/student ratio ……………………… Show fulltime teaching/parttime teach staff ratio………….. (v) Show ratio of permanent/contract teaching staff…………… (vi) Show the number of academic staff who left employment in the accounting department during the year under review ……………………………………………………………… …………………………………………………………….... ................................................................................................ ................................................................................................ .................................... - 3 Verify source ↗
2.4
AI-assisted research summary: Provide a list of all existing academic staff with the minimum information shown in the table.
3.2.4 Qualification and Experience. Provide a list of all existing academic staff indicating as a minimal the information as provided in the table below. (Attach a separate sheet) Qualificati on Experienc e Name of Traine r Subject(s ) allocated {List the subject(s) } Employme nt Status Membership Registration Number with NBAA/NAC TVET/ TCU CPD Hours for the year under review - 4
AI-assisted research summary: This section is titled “Educational programme: Course content.”
4.1 EDUCATIONAL PROGRAMME: Course Content: - 4 Verify source ↗
1.1
AI-assisted research summary: Provide the accounting course syllabus and explain how learners can access it.
4.1.1 Clearly defined Syllabus: programme (ii) (i) Provide the course content for the accounting (attach syllabus outline together with detailed outcomes for all core courses) State how the learners get access to the syllabus: …………………………………………………………………………………… …………………………………………………………………………………… …………………………………………………………………………………… ………...................................................................................................... - 4 Verify source ↗
1.2
AI-assisted research summary: This text contains syllabus questions about whether the NBAA syllabus is covered in course content and how fully it is covered in the course programme.
4.1.2 NBAA Syllabus: (i) State how the department ensures that the NBAA syllabus is covered in the course content ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… 10 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ………………………………………………………………………… ………………………………………………………………………… (ii) Evaluate the extent to which NBAA syllabus and supporting subjects’ learning outcomes have been covered in the courses programme ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ……………………………………………………................................ ................................................................................................................ - 4 Verify source ↗
2.1
AI-assisted research summary: This section asks the respondent to state the teaching methods used, explain how a learner-centred approach is achieved, describe the balance of teaching and learning methods, and say whether field attachment is carried out and monitored.
4.2.1 Teaching and Learning Methods Appropriate (i) State the teaching methods employed and how the learner centrered approach to teaching and learning is achieved: ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ……………………….………………………………………………... ................................................................................................................ ................................................................. (iii) (iv) State how an appropriate balance and mix of different teaching and learning methods is effected ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………..……. State whether field attachment is executed and monitored: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………. …………………………………. - 4
AI-assisted research summary: 4.3 Programme Coordination and Evaluation:
4.3 Programme Coordination and Evaluation: - 4 Verify source ↗
3.1
AI-assisted research summary: The form asks for the role of the programme co-coordinator and the names and qualifications of the programme coordinator(s).
4.3.1 Coordination of the Programme: (i) State the role of the programme co-coordinator: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………….. 11 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (ii) Provide the Name(s)of the programme coordinator(s) and qualification ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………… ……………............................................................................ - 4 Verify source ↗
3.2
AI-assisted research summary: This section asks for information on quality control procedures for the programme.
4.3.2 Quality Control Procedures: (i) Provide information regarding monitoring of teaching, learning and learning materials within the programme (ii) (iii) (iv) (v) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… . State the policies and processes for evaluation of the programme ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………….. Provide a copy of the most recent programe review report ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. State how the learners evaluate the teaching staff: (attach an example of evaluation form) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. State how the learners evaluate the learning methods, learning materials and general teaching-learning environment. ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. 12 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 5
AI-assisted research summary: This section is titled “Assessment Policies and Procedures.”
5.1 - ASSESSMENT Assessment Policies and Procedures: - 5 Verify source ↗
1.1
AI-assisted research summary: This section is a form asking the institution to state its assessment and progression requirements.
5.1.1 Assessment Policies and Procedures (i) (ii) (iii) (iv) (v) (vi) State how the learners are assessed: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………… Indicate the ratio of coursework vs. final examination ……………………………………………………………… ……………… Indicate minimum score in final examination for passing: ……………………………………………………………… ……………… State the requirements that qualify a candidate to sit for supplementary examinations* ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. State the requirements that qualify a student to be discontinued* ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………. State the requirements that qualify a student to repeat* ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… * You may attach specific regulations/By-laws to support the above information - 5 Verify source ↗
1.2
AI-assisted research summary: This section asks for details about assessment methods, how they are periodically evaluated, and how exam papers and other evaluation tools are kept secure and confidential.
5.1.2 Assessment Tools (i) State the assessment methods in place in assessing learners ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… 13 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ……………………………………………………………… ………………………………………… (ii) Indicate how an evaluation of the assessment methods used is done from time to time (iii) ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………. State the security and confidentiality of the examination question papers and other evaluation tools is conducted ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………………………….. - 5 Verify source ↗
2.1 Moderation of Examination Question Papers and Answer Scripts
AI-assisted research summary: This section asks for information about how examination question papers and answer scripts are moderated, including criteria for selecting external moderators, how recommendations are handled, and whether moderator reports are submitted to NBAA for scrutiny.
5.2.1 Moderation of Examination Question Papers and Answer Scripts (i) (ii) (iii) (iv) State the criteria in place in selecting external moderators ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………........................................................................ .................................................................................... State how moderation of examinations and answer scripts is done ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………….. State how the institution responds to the recommendations by the moderator ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………… State whether the moderators reports are submitted to NBAA for scrutiny: ……………………………………………………………… ……………………………………………………………… …………………………….................................................... ................................................ 14 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 6
AI-assisted research summary: This section is titled “Entry Requirements for Learners.”
6.0 SECTION VI – ENTRY REQUIREMENTS FOR LEARNERS - 6 Verify source ↗
1.1
AI-assisted research summary: This section asks for information about entry requirements, how they are documented and implemented, and how the department meets and maintains them.
6.1.1 Entry Requirement Documentation (i) State how the entry requirement are publicly documented and implemented ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………............................ ................................................................ (ii) (iii) (iv) State what initiative is being done by the department to attract students to the program me ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ................................. State how the department is complying with the minimum entry requirement set by NBAA ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………….. State how the department ensures that the minimum entry requirements are high enough to enable the learners follow the programme with ease ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………. - 6 Verify source ↗
2.1
AI-assisted research summary: This section asks whether a mentor programme is in place, whether learner counseling and advisory facilities are available, and how qualified academic staff are accessed by learners.
6.2.1 Support services for individual learners: (i) State if the mentor program me is in place and how is it been carried out ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………… 15 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) State if the learners counseling and advisory facilities are in place and how are they been carried out ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………. (ii) State how qualified academic staff are accessed by learners: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………………………………………… - 7
AI-assisted research summary: This section is titled “Joining Professional Examinations.”
7.0 SECTION VII - JOINING PROFESSIONAL EXAMINATIONS - 7
AI-assisted research summary: This section is titled “Registration for Board’s professional examinations.”
7.1 Registration for Board’s professional examinations: - 7 Verify source ↗
1.1
AI-assisted research summary: This section asks whether the institution provides support services and CPA review classes to help students register for and sit the Board’s examinations after completing their studies.
7.1.1 Procedures that encourage students to join the Board’s examinations after their academic training: (i) (ii) State what support services provided to encourage learners to register and sit for the Board’s examinations on completion of their studies: ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… ………………........................................................................ State if there are CPA review classes within the institution ……………………………………………………………… ……………………………………………………………… ……………………………………………………………… …………………………………………….... - 7
AI-assisted research summary: This section is a heading for details of the programme(s) seeking exemption.
7.2 Details of the Programme(s) seeking exemption: - 7 Verify source ↗
2.1
AI-assisted research summary: The form asks applicants to give details of the programme, the exemption sought from the Board’s examinations, the subjects covered, and the mode of training.
7..2.1 Provide details of the programme which seek exemption from parts of the Board’s examination . (Use the format show below) (i) State the programme and exemption being sought: Name of the programme Commencement Date Duration of the programme Award Exemption sought from NBAA examinations (eg. ATEC I/II, ModuleA/B, etc) 16 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (ii) State the subjects covered (use the format provided below: Name of programme Subjects covered Year Taken eg. Yr. I semester 1; Yr. 2 semester 1 etc. Hours allocated in the semester (iii) State Mode of Training of the programme: (Tick Appropriate Box) Full time: Distant Learning: Part time: Other modes of training: (Specify)……………………………………. …………………………………………………………
Part
Part time:
- 8 Verify source ↗
Section 8
AI-assisted research summary: The applicant declares that the information in the application form is true and complete.
8. SECTION VIII : DECLARATION I declare that the information filled in this application form is true and complete in all aspects. …………………….. …………………….. ………………… ……………. NAME HEAD OF DATE ACCOUNTING DEPT SIGNATURE …………………. ………….. NAME …………………………………….. ……………….. DEAN/DIRECTOR OF STUDIES SIGNATURE DATE 17 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) *A list of core subjects is shown hereunder. NB: the subject naming may not necessarily be the same as indicated below) Financial Accounting/Financial Reporting/Advanced Accounting Public Finance/ Taxation • • Cost/ Management Accounting • Auditing/Auditing and Assurance Services • • Corporate Finance/Financial Management • International Finance • Book-keeping & Accounts • Elements of Cost Accounting, Procurement and Supplies Management ************************************************************************ Attachments: Attach the following: TCU/NACTVET Registration Certificate TCU/NACTVET latest Inspection Report • • • Annual reports (recent three years) • Current Prospectus and detailed syllabus • Organ gram of the department • List of Teaching Staff, their qualifications, experience etc plus their Curriculum Vitae Examinations By-laws/Regulations Staff Development Plan Policies/regulations relating to succession planning of academic staff List of Library Books • • • • • Photographs: Library Computer Rooms Lecture Theatre Staff Rooms • Attach any other documentation to support the application 18 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FORM 4 TUITION PROVIDER REGISTRATION FORM (Made under paragraph 29(2)) APPLICATION FOR: (1) (2) FULL REGISTRATION CATEGORY PROVISIONAL REGISTRATION CATEGORY (Tick as appropriate) ( ) ( ) Section 1: Particulars of the Prospective Tuition Provider: - 1
AI-assisted research summary: This section is a form field asking for an institution’s name and contact details.
1.2 Name of Institution: …………………………………………………………………….. Location: District …………………………………………… Region: ……………………………... City/Town …………………………………………………………………………………. Street Name and Plot No. ………………………………………………………………... Postal Address: …………………………………………………………………………….. ……………………………………………………………………………… ……………………………………………………………………………… Telephone No(s).……………………………Mobile No: ………………...……………… E/Mail ………………………………………. Fax:………………………………………. Website: …………………………………… - 1
AI-assisted research summary: The form asks you to tick the institution’s ownership type and to submit a separate form if the institution has branches elsewhere.
1.3 Ownership of the Institution: (Tick as appropriate) Government Ministry: ( ) Company ( ) Public Organisation : ( ) NGO ( ) Agency ( ) Sole Proprietorship ( ) Partnership …………………………. ( ) Others – specify *Submit separate form if your institution has branches elsewhere - 1
AI-assisted research summary: This section is a registration/licensing form asking for supporting documents and business licence details.
1.4 Legal Registration/Licensing: (Specify and copies of supporting documents e.g. Articles of Association, Constitution, Charter etc.) 19 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Date of Establishment …………………… Business licence No. …………………… Date of Issue/Renewal ………………………………………………………………… Issuing Authority ……………………………………………………………………… - 1
AI-assisted research summary: This form asks the filer to tick the applicable institutional governance body type.
1.5 Institutional Governance: (Tick as appropriate) Board of Directors: ( ) Board of Trustees: ( ) Council: ( ) Others (specify) ……………………….. - 1 Verify source ↗
6 Management
AI-assisted research summary: This section is a management information form asking for the chief executive and chief coordinator details.
1.6 Management: Official Title of the Chief Executive: ……………………………………………………….. Name of the Current Chief Executive: ………………………………………………………. Contact Address: …………………………………………………………………………….. ……………………………………………………………………………… ……………………………………………………………………………… Telephone No(s)……. ………………….. Mobile Nos. …………………………………… Email : ……………………………......................................................................................... Name of Chief Coordinator:…………………………………………………………………. Contact Address: …………………………………………………………………………….. Telephone No.(s) ……..…………………Mobile Nos. …….……………………… Email: ……………………………………………………………………………………….. Qualification of the Chief Coordinator: ……………………………………………………... - 1
AI-assisted research summary: This text only shows section headings and navigation text about the institution’s vision, mission, and programme details; it does not state a rule.
1.8 Vision of the Institution ……………………………………………………………………………. ……………………………………………………………………………. ……………………………………………………………………………. ……………………………………………………………………………. ……………………………………………………………………………. Mission of the Institution ……………………………………………………………………………. ……………………………………………………………………………. ……………………………………………………………………………. Section 2: Details of the Programmes: 20 ……………………………………………………………………………… …………………………………………………………………………….. Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 2
AI-assisted research summary: The form asks the user to indicate which examination level(s) tuition is or will be provided for by ticking the appropriate box(es).
2.1 Indicate the Examination Level(s) to which tuition is or will be provided: (Tick as appropriate) (a) (b) (c) (d) (e) ATEC I ATEC II Foundation Stage Intermediate Stage Final Stage ( ( ( ) ( ) ) ) ) ( - 2
AI-assisted research summary: Indicate the type of courses offered or to be offered by ticking the applicable options.
2.2 Type of Courses offered/to be offered (Tick as appropriate) (a) Full Time (b) Part-time (c) (d) Distance Learning (e) Week-end Programme Others (Specify) ………………………………………… ( ( ( ( ) ) ) ) - 2
AI-assisted research summary: State the number of contact hours allocated to each subject per week.
2.3 Contact Hours Indicate number of hours allocated in each subject per week (See ‘contact hours’ form attached) Use separate form to cater for different modes of training you offer) - 2 Verify source ↗
4.1 Mention teaching methods which are commonly applied/to
AI-assisted research summary: The form asks for the teaching methods commonly applied or to be applied by tutors during training sessions.
2.4.1 Mention teaching methods which are commonly applied/to be applied by the tutors during the training sessions: (Tick as appropriate) (a) Lectures (b) Group Discussions (c) Others (Specify) ( ( ( ) ) ) - 2 Verify source ↗
4.2 Mention teaching equipments/aids used/to be used: (Tick as appropriate)
AI-assisted research summary: This section asks the user to indicate which teaching equipment or aids are used or will be used.
2.4.2 Mention teaching equipments/aids used/to be used: (Tick as appropriate) Overhead Projectors (LCD) (a) (b) White /Black Boards (c) Flip Charts (d) Others (specify) …………………………… ( ) ( ) ( ) - 2 Verify source ↗
4.3
AI-assisted research summary: This section asks for the type and frequency of student assessments for each training session, and for the physical and learning resources available to support training.
2.4.3 Assessment of Students: Indicate the type of assessment and frequency per training session Type of assessment:……………………. Frequency: ……………… Type of assessment: ……………………. Frequency ……………… Type of assessment: ……………………. Frequency ……………… Section 3: Physical and Learning Resources: Physical resources available to support training: (Tick/fill as appropriate) - 3
AI-assisted research summary: This form section asks for office and classroom details, including whether classrooms are owned or leased, the lease period, the number of classrooms, and capacity per class.
3.2 Office (s): : Owned Classrooms: Owned: ( ) ( ) Leased: ( ) (attach Lease agreement) Lease period: ……………….. Leased: ( ) (attach Lease agreement) 21 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Lease period: …………………… No. of classrooms: ………………… Capacity per class: ………… - 3
AI-assisted research summary: The form asks whether private study areas are provided and, if so, how many rooms there are; if not, it asks what measures are being taken to provide the service.
3.3 Study Areas Do you provide private study areas? Yes ( ), No ( ) If Yes indicate how many rooms: ……………………………….. If No state the what measures are being taken to provide such service: ……………………………………………………………………………………………… ……………………………………………………………………………………………… - 3
AI-assisted research summary: This text asks whether library services are provided, and if not, what plans exist to help students access library services and reading materials; it also asks about desks and chairs.
3.4 Library /Book Loan Services: Do you provide Library Services - Yes ( ) - No ( ) (a) If yes what is the sitting capacity of your library ………………… (b) How many book titles do you have?: ………………………….. (c) How do you manage the book loan service: ……………………… …………………………………………………………………….. …………………………………………………………………….. If No, what plans are there to assist the students to access the library services ……………………………………………………………………………………………… ……………………………………………………………………………………………… How do students get access to the recommended reading materials ……………………………………………………………………………………………… ……………………………………………………………………………………………… Desks and Chairs Do you have adequate desks and chairs for your students? (a) (b) Yes No If No, what measures are being taken to ensure that there are sufficient desks and chairs for students? ( ( ) ) - 3
AI-assisted research summary: 3.6 ……………………………………………………………………………………… ………………………………………………………………………………………
3.6 ……………………………………………………………………………………… ……………………………………………………………………………………… - 3
AI-assisted research summary: Indicate which other services or facilities are provided, or will be provided, to support training, and tick the applicable options.
3.7 Other Services: Indicate other services/facilities provided/to be provided to support training (Tick as appropriate) (a) (b) (c) (d) Computer Facilities Internet Services Photocopying services Others (specify) ……………………………… ( ( ( ) ) ) - 3
AI-assisted research summary: This item asks whether students are advised on what study materials to acquire.
3.8 Do you advise students on what study materials to acquire? (a) Yes ( ) 22 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (b) No ( ) If No, state what plans are in place to provide such a service ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… - 3
AI-assisted research summary: This item asks whether handouts or notes are provided, and if not, what plans are in place to provide the service.
3.9 Do you provide handouts/note etc. Yes No (a) ) (b) ) If No, state what plans are in place to provide such a service ……………………………………………………………………………………………… ……………………………………………………………………………………………… ( ( - 3
AI-assisted research summary: The text asks whether problem solving sessions or revision sessions are in place.
3.10 Do you have in place problem solving sessions or revision sessions? Yes No (a) (b) If yes, state how is it managed: ……………………………………………………………………………………………… ……………………………………………………………………………………………… ( ( ) ) If No, state how students in need of this service are assisted/are to be assisted ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… Section 4: Students Enrolment: - 4
AI-assisted research summary: State the number of students by examination level, programme type, and study mode for the current review session.
4.1 Indicate the number of students per examination level enrolled/to be enrolled) during the current review session: Type of programme attending Part time Full Time Distance learning No. of Students Male Female Examination Level ATEC I ATEC II Foundation Stage Intermediate Stage Final Stage
Part
Part time
- 4
AI-assisted research summary: This section is a heading about monitoring student attendance in classes for teaching/administrative staff.
4.2 Students’ Attendance: How do you monitor attendance of students in classes? Elaborate .…………………………………………………………………………………………… …………………………………………………………………………………………… 23 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Section 5: Teaching /Administrative Staff - 5
AI-assisted research summary: Teaching staff must attach a list of trainers engaged during the training session in the stated format.
5.1 Teaching Staff Attach a List of your trainers engaged during the training session per format show below: Sr No. Name of Trainer Qualification Subject(s) teaching Employment status with the institution (Part-time/Fulltime) Registration Status with NBAA for trainers teaching Core papers1 - 5
AI-assisted research summary: Administrative Staff must attach a list of the administrative staff engaged during the training session, using the format shown.
5.2 Administrative Staff Attach a list of your administrative staff engaged during the training session per format shown below: Sr No. - 5
AI-assisted research summary: This text is a form prompt asking how attendance of teaching staff is controlled.
5.3 Name of Officer Qualification Job Title Employment status with the institution (Part-time/Fulltime) Tutors’ Attendance How do you control attendance of the teaching staff to the classes? Elaborate ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… - 5
AI-assisted research summary: This section asks what controls are in place to ensure the syllabus is adequately covered.
5.4 Coverage of syllabus State what controls are in place to ensure that the syllabus is adequately covered: ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… - 5
AI-assisted research summary: This text asks whether there is a mechanism to keep tutors’ knowledge and skills up to date.
5.5 Do you have a mechanism in place of ensuring that tutors’ knowledge and skills are kept up to date? Elaborate ……………………………………………………………………………………… ……………………………………………………………………………………… ……………………………………………………………………………………… Section 6: Self Evaluation: Performance Assessment Matrix Comment on how your Tuition Centre is meeting the performance targets indicated hereunder, where applicable attach supporting documents. 1 Core Papers are: Financial Accounting/Financial Reporting Corporate/International Finance, Auditing/Auditing and Assurance Services, Cost/Management Accounting and Control, Contemporary Issues in Accounting, Public Finance and Taxation, 24 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 3 Verify source ↗
Section 3
AI-assisted research summary: The text says tuition providers should review the registration guide and make sure they meet the category requirements before applying.
3. Assessm ent Element Attendan ce of Students Complai nts Procedur e Premises and Facilities You are requested to go through the Tuition Providers Registration Guide before you apply for either Full Registration or Provisional Registration status. Ensure that you meet all the requirements started in that category before you lodge your application. The Performance Targets for the Full Registration Category have been indicated to provide highlights to those Tuition Providers wishing to move to the higher level. Performance Targets Provisional Registration Commitment formal, a (a) - 1
AI-assisted research summary: The text refers to having an attendance register in place and taking action when students persistently fail to attend classes.
1.1 that Commitment an attendance register is in place and action is to be where taken students persistently fail to attend classes. (b) - 1
AI-assisted research summary: If students persistently fail to complete assignments, action is to be taken.
1.1 Commitment that action is to be taken where students persistently fail to complete assignments. - 1
AI-assisted research summary: A transparent complaints procedure must be available to students, and complaints must be received, investigated thoroughly and promptly, and acted upon.
1.2 that transparent complaints procedure is to be and in place available to students. Complaints are to be and received investigated thoroughly and promptly and acted upon. - 1 Verify source ↗
3 (a) There are
AI-assisted research summary: The text says there are permanent premises for administration and for tuition classes.
1.3 (a) There are permanent premises for administration and the classes for tuition. Full Registration F2F2 DL3 ü (a) An attendance - 1
AI-assisted research summary: A register is kept, and action is taken when students persistently fail to attend classes.
1.1 register is in place and action taken where students persistently fail to attend classes. is - 1 Verify source ↗
1 (b) Action is taken
AI-assisted research summary: Action is taken when students persistently fail to complete modules or assignments.
1.1 (b) Action is taken where students persistently fail complete to modules/assignments. ü ü ü - 1 Verify source ↗
2 A formal, transparent
AI-assisted research summary: A formal, transparent complaints procedure must be in place and available, and complaints received must be investigated thoroughly and promptly and acted on.
1.2 A formal, transparent complaints procedure is in place and available to Complaints students. received are investigated thoroughly and promptly and acted upon. (a) There - 1
AI-assisted research summary: The text lists documents and evidence to be attached for verification, including attendance sheets and a commitment statement.
1.3 permanent premises administration and classes for tuition. ü are for the Evidenc e to be attached Sample of Attenda nce sheets Provide Commit ment Stateme nt Provide Commit ment stateme nt For verificat ion by visit team 2 F2F = Face to Face 3 DL = Distance Learning 25 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 1 Verify source ↗
3 (b) There are
AI-assisted research summary: There are permanent premises for administration.
1.3 (b) There are permanent premises for administration. - 1 Verify source ↗
4 Premises are
AI-assisted research summary: The text says premises should be comfortable and create an atmosphere conducive to study.
1.4 Premises are and comfortable create an atmosphere that is conducive to study. Lecture - 1
AI-assisted research summary: Rooms or classes must be an appropriate size for the number of students.
1.5 rooms/classes are of an appropriate size for the number of students. - 1 Verify source ↗
6 (a) Premises
AI-assisted research summary: Premises and facilities must be appropriate for the courses offered and how they are delivered.
1.6 (a) Premises and facilities are appropriate for the types of courses offered and their mode of delivery. web (b) Facilities - 1
AI-assisted research summary: Systems must be appropriate for the mode of delivery of the courses offered.
1.6 and systems are appropriate for the mode of delivery of courses offered. - 1 Verify source ↗
7 Tutors have
AI-assisted research summary: Tutors have access to modern IT equipment.
1.7 Tutors have access to modern IT equipment including access. - 1 Verify source ↗
8 Commitment
AI-assisted research summary: Appropriate measures should be in place to minimize disruptions to students if the system fails.
1.8 Commitment that appropriate measures are to be in place to minimize disruptions to students in the event of system failure. - 1
Provision text is not available in this stored record.
- 1 Verify source ↗
10 Commitment
1.10 Commitment that appropriate measures are to be in place to refund deferment Terms and Conditio ns Tutor Absence/ course cancellat (b) There - 1
AI-assisted research summary: The text appears to mention permanent premises administration and premises, but it does not clearly state a rule.
1.3 permanent premises administration. are for ü ü ü ü are Premises - 1
AI-assisted research summary: The text says to be comfortable and create an atmosphere conducive to study.
1.4 comfortable and create an atmosphere is that conducive to study. - 1 Verify source ↗
5 Lecture rooms/classes
AI-assisted research summary: Lecture rooms/classes should be of an appropriate size for the number of students.
1.5 Lecture rooms/classes are of an appropriate size for the number of students. and (a) Premises - 1
AI-assisted research summary: Facilities must be suitable for the types of courses offered and how they are delivered.
1.6 facilities are appropriate for the types of courses offered and their mode of delivery. - 1
AI-assisted research summary: Facilities and systems must be appropriate for the way the courses are delivered.
1.6 (b) Facilities and systems are appropriate for the mode of delivery of courses offered. - 1 Verify source ↗
7 Students and Tutors
AI-assisted research summary: Students and tutors may access modern IT equipment, including web access.
1.7 Students and Tutors have access to modern IT equipment including web access. ü - 1 Verify source ↗
8 Appropriate measures
AI-assisted research summary: Appropriate measures must be in place to minimize disruptions to students if a system failure happens.
1.8 Appropriate measures are in place to minimize disruptions to students in the event of system failure. ü ü ü ü - 1 Verify source ↗
9 All students are issued
1.9 All students are issued terms institution’s with of conditions and including enrolment, refund deferment policies. and ü ü - 1 Verify source ↗
10 Appropriate measures
AI-assisted research summary: Administrative staff should minimize disruption to students if a tutor is absent or unavailable.
1.10 Appropriate measures are in place to minimize disruptions to students in tutor the of event 26 For verificat ion by visit team For verificat ion by visit team For verificat ion by visit team For verificat ion by visit team For verificat ion by visit team For verificat ion by visit team Provide Commit ment Stateme nt Attach support docume nts Provide Commit ment Stateme Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ion Financial Viability Continua l Improve ment: Course Delivery Progress Monitori ng Continua l Improve ment: Student support Administ rative Staff minimize disruptions to students in the event of tutor absence/unavailabil ity. - 1 Verify source ↗
11Tuition
AI-assisted research summary: This section appears to state that the tuition provider is financially viable.
1.11Tuition Provider financially viable. is - 1 Verify source ↗
12 The institution
AI-assisted research summary: The institution must show a commitment to innovation and continuous improvement in course delivery, including using technology.
1.12 The institution is to demonstrate a to commitment innovation and continuous in improvement course delivery including the use of technology. - 1 Verify source ↗
13 Commitment
AI-assisted research summary: Student progress must be reviewed throughout the course, and counselling should be offered where applicable to students who fail.
1.13 Commitment that student progress is to be reviewed the throughout course and where applicable counselling is to be offered to students who fail. - 1 Verify source ↗
14 Study support
AI-assisted research summary: Study support methods are to be designed to meet students’ needs.
1.14 Study support methods are to be to meet designed the of students. needs - 1 Verify source ↗
15 Commitment
AI-assisted research summary: The provision says administrative staff performance should be monitored and plans should be in place to build knowledge and customer service skills.
1.15 Commitment that the performance of the administrative staff is to be monitored where and appropriate plans are to be in place to develop knowledge and customer service skills. absence/unavailability. nt - 1 Verify source ↗
11 Tuition Provider is
AI-assisted research summary: The provision states that a tuition provider is financially viable.
1.11 Tuition Provider is financially viable. ü ü ü ü ü ü institution - 1
AI-assisted research summary: This text says the demonstrates a commitment to innovation and continuous improvement in delivery, including use of technology.
1.12 The demonstrates a commitment to innovation and continuous in course improvement delivery including use of technology. - 1 Verify source ↗
13 Student progress is
AI-assisted research summary: Student progress is reviewed throughout the course, and counselling is offered to students who fail.
1.13 Student progress is the throughout reviewed course where and applicable counselling is offered to students who fail. ü ü ü ü Study support - 1
AI-assisted research summary: Methods have been designed to meet the needs of students.
1.14 methods been designed to meet the needs of students. have - 1 Verify source ↗
15 The performance of
AI-assisted research summary: Staff performance is monitored, and plans may be put in place to develop knowledge and customer service skills where appropriate.
1.15 The performance of staff administrative is monitored and where appropriate plans are in place develop knowledge and customer service skills. to Provide Financi al Stateme nts Provide Commit ment Stateme nt Provide Commit ment Stateme nt Provide Commit ment Stateme nt Provide Commit ment Stateme nt Part 2: Course Management and Delivery Performance Targets Assessment Element Provisional Registration Full Registration F2F DL Evidence be Attached to 27 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Tutors Student Feedback Teaching/stu dy programmes are experienced their chosen and hold
Part
Part 2: Course Management and Delivery
- 2 Verify source ↗
1 Tutors
AI-assisted research summary: Tutors should be knowledgeable and have qualifications appropriate to the subjects they teach.
2.1 Tutors knowledgeable and in field qualifications appropriate to the subjects they teach. - 2 Verify source ↗
2 Commitment
AI-assisted research summary: Tutors must have access to relevant teaching materials, including textbooks, past papers, and journal articles.
2.2 Commitment that Tutors will to have access teaching relevant reference materials, text books, past papers and journal articles - 2 Verify source ↗
3 (a) Student
AI-assisted research summary: Student feedback on tutor performance, facilities, administration, and course content is to be undertaken.
2.3 (a) Student feedback on tutor performance, facilities, administration, and course content is to be undertaken. - 2 Verify source ↗
3 (b) Student
AI-assisted research summary: Student feedback on tutor performance, administration, and course content is to be undertaken.
2.3 (b) Student feedback on tutor performance, administration and course content is to be undertaken. - 2
AI-assisted research summary: A structured teaching programme must be in place and communicated to students.
2.4 (a) Commitment that a structured teaching programme is to be in place and will be communicated to students. - 2 Verify source ↗
4 (b) Students
AI-assisted research summary: Students are to be provided with a structured study programme for the training session.
2.4 (b) Students are be to provided with a study structured for programme the training session - 2 Verify source ↗
5(a) Homework
AI-assisted research summary: Homework assignments involve attaching support documents and verification by the visit team.
2.5(a) Homework assignments are to ü ü Attach support documents ü ü be To verified by the visit team ü ü Attach support documents ü Attach support documents Attach support documents are Tutors - 2
AI-assisted research summary: Tutors must be knowledgeable and experienced in their field and have qualifications suited to what they teach.
2.1 knowledgeable and experienced in their chosen field and hold qualifications appropriate to the subjects they teach. Tutors are further sponsored to attend CPD programmes - 2
AI-assisted research summary: Tutors are entitled to access relevant teaching reference text materials, books, past papers, and journal articles.
2.2 Tutors have access to relevant teaching reference text materials, books, past papers and journal articles
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