The Accountants and Auditors (Training and Examinations) By-laws, 2023

2.3 (a) Student feedback on tutor performance, facilities, administration, and course content is done Student

2..3 (b) feedback on tutor performance, administration and course content is done

2.4 (a) A structured teaching programme place communicated students in and to is

2.4 (b) Students are a provided with structured study programme for the training session ü Attach support documents

2.5 (a) Homework assignments are set, 28 ü Provide commitment Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) be set, reviewed and returned with constructive comments within a specified time (b)

2.5 Assignments are set, to be and reviewed returned with constructive comments within specified time.

2.6 (a) Mock examinations and practice timed tests are to be set, reviewed and returned within a specified time. (b) Mock

2.7 examinations and practice timed tests are to be given to students and returned with constructive comments within the specified time.

2.8 Students are to be encouraged to complete/attend mock examinations and practice timed tests

2.9 Commitment that students are to be provided an with information brochure containing up-to- date essential information on the institution, the course and NBAA

2.10 (a) Students be to are with provided plans, teaching guidance on reference materials and the Statement ü Provide Commitment Statement ü Provide Commitment Statement ü Provide Commitment Statement ü ü Provide Commitment Statement ü ü Provide Commitment Statement and with reviewed returned constructive comments within a specified time

2.5 (b) Assignments are set, reviewed and returned with constructive comments within specified time. (a) Mock

2.6 examinations and timed practice tests are set, reviewed and returned within a specified time. (b) Mock

2.7 examinations and timed practice tests to are given and students returned with constructive comments within the specified time.

2.8 Students are encouraged to complete/attend mock examinations and timed practice tests

2.9 Students are provided with an information brochure containing up-to-date essential information on the institution, the course and NBAA Provide Commitment Statement ü

2.10 (a) Students are provided with plans, teaching guidance on reference materials and timetable the for the courses. 29 Support materials Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Tutor Contact Student Support Administrati ve Staff timetable for the courses

2.10 (b) Commitment that students are to be with provided teaching plans and reference materials for the courses. (a)

2.11 Commitment that students are to be provided with contact details of all their tutors.

2.11 (b) Commitment that students are to be provided with contact tutor details or have access to enquire on technical issues.

2.12 Commitment that students are to be offered with relevant information registration procedures, exemptions, progression rule and examination entry requirements.

2.13 Commitment that students shall receive responses to any queries within a specified time frame.

2.14 Administrative staff appropriately trained to respond to queries relating to NBAA candidacy registration/exami nation entry procedures are on

2.10 (b) Students are provided with teaching plans and reference materials for the courses ü Provide Commitment Statement ü

2.11 (a) Students are provided with contact details of all their tutors. Provide Commitment Statement ü Provide Commitment Statement ü ü Provide Commitment Statement ü Provide Commitment Statement ü ü Attach support documents

2.11 (b) Students are provided with tutor contact details or have access to enquire on technical issues. on

2.12 Students are offered with relevant information registration procedures, exemptions, rule progression and examination entry requirements.

2.13 Students receive responses to any queries within a specified time frame.

2.14 Administrative are staff appropriately trained to respond to queries relating NBAA to candidacy registration/examin ation procedures entry 30 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ü ü Provide Commitment Statement ü ü ü ü Provide Commitment Statement Provide Commitment Statement Course Review Meetings Reports Sponsors to Promotional Material Course

2.15 Review meetings are held after every examination session to review: - course structure and delivery - performance. students’

2.16 Reports to student progress are to supplied on sponsors request. Promotional

2.17 materials containing accurate information regarding the tuition provider are provided.

2.15 Commitment that Course Review meetings are to be held after every examination session to review: - course structure and delivery - students’ performance..

2.16 Commitment that Reports to student progress are to be supplied to sponsors on request.

2.17 Commitment that promotional materials containing accurate information the regarding tuition provider are to be prepared and to given prospective students. Section 7: Declaration: I certify that the above information furnished by me is complete and true to the best of my knowledge and belief. NAME:………………………………………………………………………..………………… TITLE:……………………………………………………………………….…………….…… SIGNATURE:…………………………………………………………………………..………. OFFICIAL STAMP:…………………..……………………………………………………….. DATE:…………………………………………………………………………………… ___________________________ 31 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FORM 5 Date: CDB.16/205/01 _____________________ Executive Director, NBAA, 4 Ukaguzi Road, “Audit House’, 8th Floor, P. O. Box 1271, 41104 Tambukareli, Dodoma. APPLICATION TO PARTICIPATE IN THE BOARD’S EXAMINATION SPECIAL ASSIGNMENTS (SETTERS, COMPILORS, MODERATORS, INVIGILATORS, COORDINATORS, MARKERS, PANEL LEADERS, SECRETARIAT) A. APPLICANT’S PARTICULARS

2. NAMES IN FULL: _________________________________(MR./MRS./MISS.) CONTACT ADDRESS: ____________________________________________ ________________________________________________________ ________________________________________________________ ____ TEL: __________________________________________________________ __________________________________________________________ E-mail:

6. EDUCATIONAL BACKGROUND ___________________________________ Please attach photocopies of your CV and relevant certificates to support your application. (If it is your first time to apply for NBAA examinations special assignments) OCCUPATION: __________________________________________________ WORKING EXPERIENCE (YEARS): ________________________________ NAME OF EMPLOYER: ___________________________________________ ADDRESS: ______________________________________________________ ______________________________________________________ TEL: ____________________________________________________________

7. YOUR RESIDENCE IN DAR________________________________________ 32 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

9. ASSIGNMENT YOU ARE APPLYING/ENGAGED FOR: ……………………………………………………………………………………………… EXPLAIN WHAT EXPERIENCE YOU HAVE IN ANY OF THE NBAA EXAMINATION SPECIAL ASSIGNMENTS (INDICATE YEARS OF EXPERIENCE) ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ B. APPLICANT’S REFEREE (FOR INVIGILATORS ONLY) (Pass this form over to your Referee for endorsement/recommendations). Employer’s recommendation is preferable. Name of Referee: _______________________________________________________ Position: _______________________________________________________________ Address: _______________________________________________________________ _______________________________________________________________ I__________________________________ ___________________________________ recommended/do not recommend the applicant to undertake the assignment C. State if permission is to be sought from your employer: YES/NO. If yes, indicate the name and address of the employer. ________________________________________________________________________ ________________________________________________________________________ Date: __________________________ Signature: ______________________________ *IMPORTANT (FOR INVIGILATORS ONLY) NB: Minimum qualification requirement in order to be selected for the assignment is as follows: Diploma in Education or above with or at last three years’ experience in Teaching at Secondary School Level or above. ______________________________________________________________________________ FOR OFFICIAL USE ONLY E. F. RECOMMENDATION BY NBAA OFFICIAL I recommend the above application/I do not recommend the above application Reasons: _______________________________________________________________ DATE: __________________________ SIGNATURE: __________________________ EXECUTIVE DIRECTOR’S APPROVAL This application is approved/not approved due to the following: _________________________________________________________________ DATE: _______________________ SIGNATURE: _________________________ *NOTE : IF YOU DO NOT HEAR FROM US, KINDLY CONSIDER THAT YOU HAVE NOT BEEN APPOINTED FOR THIS SESSION. 33 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) FORM 6A Conditions for applying for Examination Review: • 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, apply for examination review within seven days after the release of the final results by the Governing Board • Application for examination review shall be made online. • Examination review application form has a list of all subject(s) in the particular examination window • A candidate shall be required to select the subject(s) for review • Upon submission, such application shall be accompanied by a review fee of TZS. 180,000.00 per paper 34 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) APPEAL APPLICATION FORM (Made under section 45(1)) FORM 6B Section A. General Information • • Name of Appellant: • Address: • City: _________________________Region: ______________________ • • • • Physical Address: _________________ Email: ________________________________________________________________________ Phone: (home) _______________________ (work) ______________________ (cell) • • • State the decision you are appealing for: • Date of judgement that is being appealed for: • What is your relationship with the Board? • • • • • • • • • • • • • • • • • • ________________________________________________________________________ ________________________________________________________________________ Section B. Basis for Appeal Please fill out items 1-4 below. Attach additional sheets if necessary.

1. Please state the facts demonstrating how you are adversely affected by the decision: ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________

2. Please provide a concise statement identifying each alleged error of fact, law, or procedure, and how the decision has failed to meet the applicable decision criteria: ________________________________________________________________________ _______________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 35 • • • • • • Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ________________________________________________________________________ _______________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________

3. Please state the specific relief requested: ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ _______________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________

4. Please provide any other information reasonably necessary to make a decision on the appeal: ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ For official use only do not write in this box • • • Date received__________________________ • • Date of hearing ________________________ • • Date of notification_____________________ • • • • • • Expiration date of appeal period: File number of the decision that is being appealed for: 36 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) • Do not use this form if you are appealing a decision on examination results ( not an appealable action as successive appeals are not allowed) • • NB: The written appeal and the applicable fee must be received by the Appeals Board through the Executive Director no later than 5:00 p.m. on the 14th calendar day following the date of the decision. 37 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ___________ SECOND SCHEDULE ___________ (Made under paragraph 41) EXAMINATION OFFENCES AND RELATED IRREGULARITIES Offence Sanction or penalty for first offence Cheating impersonation: where a candidate allows another person to take an examination on his behalf; or present to themselves as being that candidate. and cancellation cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police possession of examination papers or some questions; or or obtaining attempting to obtain unauthorized access to examination papers cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police copying; or attempting to copy the work of another an candidate room examination of exchange or answer scripts in severe written a warning; or and caution cancellation of the relevant examination Sanction or penalty for second offence Sanction or penalty for third offence Responsible Persons candidates, invigilators, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Candidates sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations 1 cancellation and cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination s or report to police Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) severe written a warning; or and caution the cancellation of relevant examination requesting temporary absence an from examination room or any room where an assessment is taking place with intention of the gaining or attempting to gain access to information relevant to examination an severe written a warning; or caution cancellation of relevant examinations and the making false statements in order to receive special by consideration the Board; or to avoid postpone examinations; or to obtain extensions of deadlines; or exemption work from or assisting or attempting to assist candidate another to gain or attempt to gain an unfair, improper, or dishonest advantage examination process the or purchase or theft of material through falsification of data, duplication of related examinations material or other form examination materials any of severe written a warning; or and caution cancellation of the relevant examination severe written a warning; or caution and the cancellation of relevant examination sitting cancellation and Suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations suspension from Board’s examination for a period of one year or participating in the Board’s activities sitting 2 cancellation and cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination and/or s to report police cancellation and cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination s or report to police cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination s or report to police cessation from sitting Board’s examination or s participating in the Board’s activities candidates candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators markers, setters, compilers, coordinators and NBAA Staff or any other person Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) to relating examination s or report to police associated with examination activities candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, coordinators and NBAA Staff or any other person associated with examination activities to relating examinations cancellation and cessation from sitting Board’s examinations/ participating in the Board’s activities relating examinations and/or report to police to cancellation of the relevant examinations and cessation from sitting the Board’s examinations or participating in any activity relating to examinations severe written a warning; or and caution cancellation of the relevant examination; or cancellation and suspension from sitting Board’s for a examination period of one year or the participating activities Board’s relating to examinations in severe warning; or written and caution cancellation of the relevant examination; or cancellation of the relevant examination and suspension from Board’s the for a examinations period not exceeding two years; or the cancellation of relevant and examinations cessation from seating the Board’s examinations or participating in any activity to examinations relating collusion taking or carrying into examination room in person or by agent, unauthorized materials, including, but not to, plain limited papers, condensed summarized or notes, materials, and books on handkerchief information which is or written information written on any part of the recording body, apparatus, mobile phones, any authorized electronic equipment or being in possession of such unauthorized materials with an intention to assisting candidates to cheat or aiding or abetting candidate another cancellation suspension and from cancellation and cessation candidates, invigilators, 3 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) to copy from script or of booklet another person Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations in exchange answers another with or candidate in outside the examination room and cancellation cessation from sitting Board’s examinations or report to police sitting from Board’s examinations/ participating in the Board’s activities relating examinations and/or report to police to with the room an in collaborate candidate examination to use unauthorized material and caution cancellation of the relevant examination; or the cancellation of relevant examination and suspension from Board’s the for a examinations period not exceeding two years; or cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating examinations to cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s relating to examinations cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police Fraud into import examination room in person or by agent, pre-prepared answer script or booklet substitute answer prepared the hall for the book outside examination the one cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s 4 coordinators and NBAA Staff or any other person associated with examination activities Candidates candidates, invigilators/c hief invigilators coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators/C hief invigilators, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators/c hief invigilators, coordinators Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) already to the invigilator submitted relating examinations report to police to or false tender in document to relation the eligibility Board’s candidates and examination registration to cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police alter or falsify marks awarded on an examination script or book or any information in database the relating to examination and cancellation cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police sit or attempt to sit examination an without authority severe warning; or written and caution cancellation of the relevant examination not an or to deliver deliver invigilator examination answer after examination booklet and caution cancellation of the relevant examination; or cancellation of the relevant examination and suspension from Board’s the and NBAA Staff or any other person associated with examination activities candidates, markers, invigilators or chief invigilators, coordinators and NBAA Staff or any other person associated with examination activities candidates, markers, invigilators or chief invigilators, coordinators and NBAA Staff or any other person associated with examination activities Candidate candidate, invigilator, chief invigilator, coordinator cancellation and cessation from sitting the Board’s examination s cancellation of the relevant examination and suspension from sitting the Board’s examinations for a period not exceeding two years cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities 5 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) for a examinations period not exceeding two years; or relating examinations to of and the cancellation cessation relevant examinations or participating in any activity to examination relating fraudulently receive examination papers or some questions or answer scripts which have been legally obtained or made available cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police fraudulently access or attempt to access examinations questions before examination is due cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police or pay induce another person to illegally procure or make available questions papers cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating or examinations report to police candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators/c hief invigilators, coordinators and NBAA Staff or any other person associated with examination activities Offences Relating to Hearing Process interfere with the of conduct cancellation suspension and from cancellation and cessation candidates, invigilators, 6 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) or investigations hearing of irregularity or other offence the appeal committee by of the intimidating member disciplinary committee or other members of the Board or witnesses during of determination irregularity matter or other offences or destroying to attempting evidence destroy relating an to alleged irregularity offence or other offences Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations; or in cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations or report to police and caution cancellation of the relevant examination; or and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations in and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations; or in and Cancellation cease sitting from Board’s examinations or participating in the activities Board’s to relating examinations; or report to police sitting from Board’s examinations or participating in the Board’s activities relating examinations or report police to to cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating examinations or report police to to cease sitting Cancellation and from Board’s examinations or participating in the Board’s activities relating examinations or report police to to bribing or attempting to bribe officials NBAA cancellation and cessation from sitting Board’s examinations 7 markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) or witness other person relation alleged offence. any in an to or participating in the activities Board’s to relating examinations; or report to police setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities and cancellation cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations; or report to police or or harassing procuring others to harass on his behalf official, NBAA any witness in other person relation an irregularity or other offences by making constant telephones calls, visits, etc. to Non academic Offences threatening or illegal use of a weapon dealing in an illegal substance cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations; or report to police cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating or examinations; report to police illegal possession of a weapon cancellation and cessation from sitting Board’s examinations 8 candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities Candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) or participating in the activities Board’s to relating examinations; or report to police. assault which takes place on property owned or leased at the NBAA or elsewhere severe written a warning or fine not exceeding the value of damaged property; or the caution cancellation sitting examinations and from Board’s to Incitement an commit unlawful or illegal act or a serious breach of By-laws severe written a warning; or caution cancellation sitting examinations and from Board’s sitting suspension from Board’s examination for a period of one yea or participating in the Board’s activities relating to examinations sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities to relating examinations encouraging others to illegal use substances severe written a warning; or caution cancellation sitting examinations and from Board’s sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating examinations to 9 setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities from cease sitting Board’s examination s/ participating in the Board’s activities relating to examination s or report to police cancellation and cessation from sitting Board’s examination or s participating in the Board’s activities to relating examination s; or report to police cancellation and cessation from sitting Board’s examination s/ participating in the Board’s activities relating to examination s; or report to police Accountants and Auditors (Training and Examinations) cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating examinations or report police to to Cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating examinations or report police. to to GN. NO. 486 (Contd.) possession of an illegal substance Stealing/theft caution cancellation sitting examinations; or and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations; or in and cancellation cessation from sitting Board’s examinations and participating in the Board’s activities to relating examinations; or report to police written severe warning or fine not exceeding the value of stolen property; or the Caution cancellation sitting examinations; or and from Board’s and Cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations; or report to police in non-accidental interference with safety or emergency equipment (including accidental interference with non- a severe written warning or fine not exceeding the value damaged of property; or the caution cancellation and from cancellation and cessation from sitting Board’s examinations and participating in the Board’s 10 candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) circuit closed television equipment and the letting fire off extinguishers) sitting examinations; or Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s to relating examinations in non-accidental damage leased equipment property to other Board’s or a severe written warning or fine not exceeding the value of damaged property; or the and from Board’s caution cancellation sitting examinations and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations; or in activities relating to examinations; or to report police other person associated with examination activities cancellation and cessation sitting from Board’s examinations and participating in the Board’s activities relating to examinations; to report or police candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities to relating or examinations; report to police a severe written warning or fine not exceeding the value of damaged property; or the caution cancellation sitting examinations; or and from Board’s cancellation and cancellation and cessation sitting from Board’s examinations or participating in the Board’s activities relating examinations to 11 non-accidental damage to or equipment property belonging to staff, candidates or other persons on property owned or leased by the Board candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) activities candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Inappropriate use of Board’s facilities from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations; or in cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities to relating or examinations; report to police a severe written warning or fine not exceeding the value of damaged property; or the caution cancellation sitting examinations; or and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations; or in and cancellation cessation from sitting Board’s examinations and participating in the Board’s activities to relating examinations; or report to police failure to obey and the evacuate on sounding of a fire alarm a severe written warning or fine not exceeding TZS. 500,000; or caution and cancellation and cessation from sitting Board’s examinations and 12 candidates, invigilators, markers, setters, compilers, coordinators Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) and including Harassment bullying threatening behaviour; the bullying; victimization of residents, staff or indecent visitors; assault; the or displaying of or the permitting display of, sexually explicit or pornographic material getting drunk and cause disturbance to others cancellation sitting examinations; or from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in a severe written warning or fine not exceeding TZS. 500,000; or caution cancellation sitting examinations; or and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in severe written a warning or fine not exceeding TZS. 500,000; or caution cancellation sitting examinations; or and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in participating in the Board’s activities relating to examinations; to report or police cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating to examinations; or to report police cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating to examinations; or to report police 13 and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) any other actions which occur other than on property owned or leased by the Board which are deemed to have brought the Board into disrepute severe written a warning or fine not exceeding TZS. 100,000/=; or caution cancellation sitting examinations caution cancellation sitting examinations; or and from Board’s and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in severe written a warning or fine not exceeding TZS. 500,000/=; or smoking smoking’ areas in ‘No caution cancellation sitting examinations caution cancellation sitting examinations; or and from Board’s and from Board’s cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating to examinations; or to report police cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating to examinations; or to report police candidates, invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities and cancellation from Suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in late or non-return books, of and equipment other Board’s property provided through recognized a severe written warning or fine not exceeding TZS. 500,000/=; or caution and cancellation and cessation from sitting Board’s examinations or 14 candidates, Invigilators, markers, setters, compilers, Coordinators Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) loan arrangements misuse of on-line against facilities ICT policy from withdrawal access to library and other privileges; or for from suspension library to access services and other privileges a period of one year or participating in the activities Board’s relating to examinations a severe written warning or fine not exceeding TZS. 500,000/=; or caution withdrawal of privileges; or and ICT to from ICT a suspension access privileges period of one year or participating in the Board’s activities for failure to produce the Board’s Identity Card or any other relevant document when requested to do so i.e. sit or attempt sit to examinations, coordinating, invigilating, marking without valid documentations severe written a warning; or caution cancellation sitting examinations; or and from Board’s and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in participating in the Board’s activities relating examinations report or police to to cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating to examinations cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating examinations or report police to to Failure or refusal to attend a meeting or hearing called or authorized by the cancellation and cessation from sitting Board’s examinations or participating in the 15 and NBAA Staff or any other person to approved use the library Candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, invigilators, markers, setters, Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Disciplinary Committee or any other competent organ of the Board when summoned to do so by a proper written notice activities Board’s to relating examinations and fine not exceeding TZS. 500,000/=; or report to police Malpractices in the Conduct of Examinations and the leave cancellation from examination hall or suspension Board’s room earlier than sitting examination for a half an hour after period of one year or the examination has the participating commenced activities Board’s without the express relating to permission of the examinations invigilator in in any Indulge disruptive conduct including, but not limited to, shouting, assault of another candidate or any other person, using abusive or threatening language, destruction of the property or property of another candidate Neglect, omit, or in fail any way to lawful follow instructions or orders issued by the invigilator or any other NBAA official and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations; or in Cancellation and cessation from sitting Board’s examinations or participating in the activities Board’s to relating examinations; or report to police severe written a warning; or Caution cancellation sitting examinations and from Board’s compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates candidates, Invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities cancellation and cessation from sitting Board’s examinations/ participating in the Board’s activities relating to examinations cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities to relating examinations; or to report police sitting cancellation and suspension from Board’s examination for a period of one year and participating in the Board’s activities relating to examinations cancellation and cease from sitting Board’s examination and s participating in the Board’s activities to relating examination s; or report to police candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Physically assault cancellation and cancellation candidates, 16 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) an insult or Invigilator or any officer other the involved conduct of examination in or or Act conduct which is likely to to obstruct the frustrate any holding of examination or administrative activity or both from suspension Board’s sitting examination for a period of one year and participating in the Board’s activities relating to examinations Cancellation and suspension from sitting Board’s for a examination period of one year or the participating activities Board’s relating to examinations in unauthorized use of, or interference, with any technical, electrical or other or service installation of any Board’s owned or leased properties and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in unauthorized possession of any Board’s owned or leased properties severe written a warning or fine not exceeding the value of damaged property; or the Cancellation sitting examinations from Board’s and cessation from sitting Board’s examinations or participating in the Board’s activities relating to examinations; to report or police cancellation and cessation from sitting Board’s examinations and participating in the Board’s activities relating to examinations; or to report police cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating to examinations; or to report police cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations sitting 17 cancellation and cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination s; or report to police coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Knowingly giving information false relating an examination with intention of gaining advantage to severe written a warning; or Caution cancellation sitting examinations and from Board’s Willful obstruction or interference with the or work proceedings conducted by any competent organ of the Board and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in and cancellation from suspension Board’s sitting examination for a period of one year or the participating activities Board’s relating to examinations in Refusal or failure to abide by the ruling, decision or penalty made or imposed by the Disciplinary Authority or any other competent organ of the Board of after expiry limitation appeal period cancellation and cessation from sitting Board’s examination s or participating in the Board’s activities relating to examination s; or report to police candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities candidates, Invigilators, markers, setters, compilers, Coordinators and NBAA Staff or any other person associated with examination activities sitting cancellation and suspension from Board’s examination for a period of one year or participating in the Board’s activities relating to examinations to cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating examinations and; or report to police cancellation and cessation from sitting Board’s examinations or participating in the Board’s activities relating to examinations; or to report police 18 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) _________ THIRD SCHEDULE ____________ (Made under paragraph 3,5,9,12, 17,19, 28, 29,30, 31,32,33,34, 35, 36, 38, 39, 40 and 52) PROCEDURES FOR REGISTRATION AND ADMINISTRATION OF NBAA EXAMINATIONS

1.0 Introduction The Boards examinations are conducted four times a year. Two main sessions which are conducted in May and November and two mid-session examinations which are conducted in February and August. In performing examination assignments NBAA appoints resource persons from different institutions of higher learning and practitioners in public and private organizations. These examinations are attempted by candidates of different academic and training backgrounds and aim at testing the knowledge and understanding of the subject matter.

2.0 Structure of the Board’s Examinations

3.1 The Board’s examination structure has three tier examinations set up: - Accounting Technician examinations The Accounting Technician syllabus which has two levels, namely, • Accounting Technician Level I with four subjects • Accounting Technician Level II with four subjects. Professional examinations The NBAA Professional syllabus has three levels examination levels namely: • Knowledge and skills level (Foundation level): This level has six subjects. • Skills and analysis level (Intermediate level): This level has six subjects. • Professional analysis, application and evaluation (Final level): This level comprises four subjects. International Public Sector Accounting Standards (IPSAS) course • Certificate in IPSAS programme which has two examination papers • Diploma in IPSAS programme which has two examination papers These levels follow the progressive flow from lower levels through higher levels. The nature of questions at the Professional examinations (three levels) The progression in requirements is linked to increasing complexity in the data and information that candidates will be provided with. Knowledge and skills level At the lowest level questions in an examination will provide straight forward and structured data and information. It is proposed that some objective testing to be used at the lowest level. In this level the following terms are used to describe competences that are required: • • • Record State Identify 19 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

3.3 • Compile • Explain Questions at the knowledge and skills level are mostly likely to provide candidates with information and relatively simple limited scenario content that they can use as a basis to calculate, compile and prepare specific requirements or as a basis for stating and explaining knowledge. In the case of objective questions candidates either select the appropriate knowledge explanation or the appropriate solution to a calculation or computation. Questions at skills and knowledge level This level provides candidates with relatively straightforward but realistic scenarios and supporting information asking them to prepare more technically complex outputs that are more focused on user requirements. In this level the following terms are used to describe competences that are required: • Draft • Calculate • Assess • Compare • Select • Formulate • Illustrate • Identify the choice • Draw conclusions • Judge • Evaluate • Present • Advise Questions at the professional analysis, application and evaluation level Questions at this stage will almost always begin with a scenario that is more challenging in terms of its business complexity with requirements that will be reported to a third party or supervisor that require analysis, critical comment, evaluation of alternatives and effective articulation. In this level the following terms are used to describe competences that are required: • Report • Evaluate and apply • Analyse and evaluate • • Develop plans • Assess and advise on Evaluate and communicate The competence descriptors in each level are neither complete nor do the descriptors exclusively relate to one level only but are firmly indicative

4.1.1 A prospective candidate wishing to register with the Board to sit for its examinations is required to fill the Candidacy Registration Form. 20 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

4.1.2 The form can be obtained from the Board’s website and shall be printed and filled appropriately.

4.1.3 The Candidacy Registration Form shall be accompanied with certified photocopies of certificates - academic and professional certificates, supported by transcripts showing the subjects covered and grades obtained. In addition, one colored passport size photographs showing all ears in a face shall be attached and submitted along with an Identity Request Form, the form which has been appended with the Candidacy Registration form.

4.1.4 The Identity Request form shall be filled in and signed with a black pen shall be submitted along with the Candidacy Registration Form.

4.1.5 An identity card shall be issued, bearing the candidate’s registration number (CR No.) the number which shall be the permanent reference of the candidate and has to be quoted in all communications with the Board.

4.1.6 The identity card shall be required for admission requirements to the examination hall. Should the card be lost or misplaced, it is the duty of the candidate to inform the Board immediately so that procedures of acquiring a new Identity Card can be communicated to the candidate.

4.1.7 The Board shall verify the authenticity of the information furnished by the candidate.

4.1.8 The Board shall communicate to the applicant of the outcome of the evaluation of documents and information submitted by the applicant, notifying the applicant the examination eligibility, registration number following the assessment of the certificates attached with the application.

4.1.9 No change of names by the prospective candidate shall allowed at the time of registration. Prospective candidates shall use the names appearing on the prospective the certificates which qualified candidate for admission.

4.1.10 A Holder of Certificates of Secondary Education obtained outside Tanzania shall be required to get translation of equivalence from the National Council for Technical and Vocational Education and Training (NECTVET).

4.1.11 A Holder of Diploma/Degree obtained outside Tanzania shall be required to seek recognition letter from either Tanzania Commission for Universities (TCU) or National Council for Technical and Vocational Education and Training (NACTVET) as the case may be.

4.2.1 Application to Examination Entry A candidate seeking to write the Board’s examinations must be a registered candidate, i.e. has already submitted the Candidacy Registration form. The application to examination entry request must 21 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) be made on the prescribed form which is available on the Board’s website.

4.2.2 Admission to sit for the Board’s Examinations A candidate shall be admitted to sit for the Board’s examinations at any of its examination levels provided that:

4.2.2.1 The candidate possesses the qualifications prescribed as the minimum necessary to sit that particular examination level;

4.2.2.2 The application has been made on the prescribed form, duly filled and submitted to the Board within the stipulated dates and accompanied by appropriate examination entry fees; and

4.2.2.3 The candidate has met the minimum training requirements provided by approved Tuition Provider, and the examination entry form has been endorsed by the tuition provider certifying that the candidate is ready to sit for the examinations.

4.3.2 The applicant MUST indicate in the examination entry form, an examination centre preferred to take the examinations. The list of examination centres are as provided in the Members and Examination Management System (MEMS). Change of an examination centre shall be allowed only if the application is lodged in writing through MEMS attached with supporting documents one month before the examination commencement date. Late requests for change of examination centre shall not be entertained.

4.4.1 Postponement within Acceptable dates A candidate wishing to withdraw from an examination, may do so in writing and is required to lodge the application to reach the Board on or before 31st March – for the May examinations, 30th September for the November examination, 20th February – for February examinations and 20th August – for August examinations. In such cases, full fee shall be carried forward to the immediate next examination session. A candidate shall, however, be required to fill a fresh examination entry form and submit it before the normal closing date of receiving the application to examination entry.

4.4.2 Postponement after the acceptable dates Application the to postpone acceptable dates i.e. after 31st March for May examinations and 30th September shall not be entertained. In such situations, a candidate shall be required to pay afresh all the applicable fees. the examinations received after 22 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

4.4.3 Postponement due to Ill-health (medically unfit) (a) A candidate falling sick during the examination week may lodge an application to postpone from an examination in writing. The application shall be supported by a valid to medical substantiate the claim. registered practitioner report from the (b) Treatment sheets, prescriptions, sick sheets for purposes of validating a postponement claim shall not be considered for this purpose. (c) A candidate whose application for postponement has been accepted by the Board, shall be required to fill a fresh examination entry form applying for the examination the next coming session and lodge it on or before the closing date of receiving the applications. (d) Half of the fees paid may be carried forward to the next examination session upon application.

5.1 Accounting Technician I Examinations A prospective candidate seeking to register for the Accounting Technician examinations must show evidence of being a holder of any one of the following qualifications: (i) Certificate of Secondary Education Examination (CSEE) with at least three credit passes and a pass grade in Mathematics and English Language, or (ii) National Business Examinations NABE Stage I and II with at least four passes plus a Certificate of Secondary Education; or (iii) Advanced Certificate of Secondary Education Examination (ACSEE) with at least one principal pass and a subsidiary in relevant subjects; or (iv) A one-year certificate from recognized Institution with a pass grade in English and Mathematics at “O” level prior to obtaining such a certificate. Such other certificates as may be recognized by the Board from time to time (v)

5.2 Accounting Technician II Examinations: A prospective candidate seeking to register for the Accounting Technician examinations must show evidence of being a holder of any one of the following qualifications: (i) Accounting Technical Level I Statement of Success Letter (ii) A two-year diploma not majoring in accounting – NTA Level 6. (a) Certificate in IPSAs: A prospective candidate seeking to register for the Certificate in IPSAs must show evidence of being a holder of ATEC II, Diploma in Accounting, Bachelor degree in: Accounting, Finance or other related business subjects: (b) Diploma in IPSAS: 23 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) A prospective candidate seeking to register for the Diploma in IPSAs must show evidence of being a holder of Certified Public Accountant (CPA) Certificate or its equivalent or holders of Postgraduate Degree in Accounting, Finance, Tax or related subjects. (c) Professional Examinations: A prospective candidate seeking to register for the Professional Examinations must show evidence of being a holder of any one of the following qualifications. (i). Entry to Foundation Level – Knowledge and Skills Level i. NBAA’s Accounting Technician Certificate (ATEC) ii. A two-year Diploma in Accounting/Accounting and Finance - NTA level 6 iii. A degree from a recognized University/institution of higher learning (non-accounting) At Foundation Level exemption shall be considered on subject-to-subject basis depending on candidate’s specialty. (ii). Entry to Intermediate Level - Skills and Analysis

1. Holder of NBAA’s Foundation Level Statement of Success Letter

2. A degree majoring in Accounting/Accounting and Finance recognized University/Institution of Higher from a Learning. (iii). Entry to Final Level – Professional Analysis, Application and Evaluation) Holder of NBAA Intermediate Level Statement of Success letter.

5.3.1 EXAMINATION EXEMPTION PROCEDURES AND CRITERIA Application for Exemption

5.3.1 A prospective candidate seeking exemption on parts of the Board’s examinations, is required to indicate such requests by filling an appropriate section of the Candidacy Registration Form.

5.3.2 The application for exemption shall be finalized before attempting any examination level for which exemption is sought

5.3.3 Such applications shall be submitted to the Board at least two months before the closing date of the examination session in which an applicant intends to sit that is by 31st January for the May examinations and by 31st July for the November examinations to allow the Board to verify the applicant’s credentials from the institution(s) where the qualification(s) was obtained before the deadline for examination registration period.

5.3.4 The Board shall consider an applicant’s request for exemption upon being satisfied that the coverage of the subject(s) being requested for exemption adequately covers at least 80% of the NBAA syllabus. 24 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

5.3.5 An applicant shall be required to submit detailed syllabus and transcripts for the programme(s) undertaken for assessment However, in cases where the institutional program has already been assessed by the Board and exemption to the program granted, then the syllabus need not be attached. It is also important to show proof that the University or institution awarding that qualification is an accredited institution. Such a proof can be obtained from Tanzania Commission for Universities (TCU) or National Council for Technical and Vocational Education (NACTVET).

5.3.6 The application for exemption shall have to be finalized before attempting an examination level for which exemption is sought.

5.3.7 An applicant shall be required to show proof that the University or Institution awarding that qualification is an accredited institution. Such a proof can be obtained from either Tanzania Commission for Universities (TCU) in case it is a University or National Council for Technical and Vocational Education National Council for Technical and Vocational Education National Council for Technical and Vocational Education (NACTVET) in case it is a non-University institution.

5.3.8 The exemption sought by an applicant shall be considered on a subject- to-subject basis upon receipt of adequate evidence of the content of the subjects in which exemption is sought.

5.3.9 No exemption shall be granted at the Intermediate (Skills and Analysis Level) and at the Final Levels-(Professional Analysis, Application and Evaluation Level) of the Board’s examinations.

5.3.10 NBAA’s candidates transferring from the phased out examination scheme to the new examination scheme shall enjoy exemptions on the previously passed papers as shall be spelt out in the conversion scheme.

5.3.11 The Board shall consider applications for exemptions to qualifications that are lodged within five years of being awarded and grant them exemptions accordingly.

5.3.12 Any qualification whose awards are beyond the five years shall be disqualified for exemption purposes, unless a student obtained a higher academic qualification thereafter.

5.3.13 Accountancy Qualifications (Degree, Diploma/Certificate) from East African Community Member Countries Accounting qualification programmes obtained from recognized institutions of higher learning within East African Community Member Countries shall be considered for exemption on similar basis of those accounting qualifications obtained within the country as long as these programmes are from the accredited institutions and are recognized by TCU or NACTVET and also meet the requirement stipulated in paragraph 5.3.5 and 5.3.7 above.

5.3.14 Accountancy qualifications (Degree/diploma/certificate) obtained elsewhere 25 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Accounting qualification programmes obtained elsewhere around the world be considered for exemption on paper-by-paper basis depending on area of specialty. As with other accounting qualifications, the institution offering such a qualification has to be an accredited institution and recognized by the TCU/NACTVET and further that there is adequate proof that the requirements stipulated in paragraph

5.3.15 Qualifications obtained from Accountancy Professional Bodies recognized by IFAC: (i) IFAC Member body Partially Completed Accounting Qualification obtained from An accounting qualification obtained from an IFAC member body shall be considered for exemption on a paper- to-paper basis. Exemption shall not, however, be granted at the Intermediate and Final levels to a holder who has not completed the examination requirements of the examining body. (ii) Fully completed accounting qualification obtained from IFAC member body A holder of an accounting qualification obtained from IFAC member body be considered for exemption in all papers in the Board’s examination scheme except for Business Law and Public Finance and Taxation subjects.

5.3.16 Exemptions shall be granted on the basis of undergraduate degree qualifications or its equivalent.

6.0 THE EXAMINATIONS LEVELS AND COMPLETION PERIOD

6.1 EXAMINATIONS LEVELS The Board administers a two-tier examination namely: (i) Accounting Technician examination (ii) Professional examination (iii) Certificate and Diploma in IPSAs These examinations are conducted four times a year during the months of February, May, August and November.

6.1.1 The Accounting Technician Examination The Accounting Technician examination consists of two levels covering eight subject areas as follows:

6.1.1.1 Accounting Technician Level I Code Subject Name Bookkeeping and Accounts T.01 Elements of Business Mathematic and Statistics T.02 Introduction to Information and Communication Technology T.03 T.04 Business Communication Skills

6.1.1.2 Accounting Technician Level II 26 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Code Subject Name T.05 T.06 T.07 T.08

6.1.2 Principles of Accounting and Auditing Principles of Cost Accounting and Procurement Elements of Commercial Knowledge and Taxation Accounting for Public Sector and Cooperatives The Professional Examination The professional examination consist of three levels, namely the Foundation Level (Knowledge and Skills), Intermediate Level (Skills and Analysis) and Final level (Professional Analysis, application and evaluation). The subjects covered are:

6.1.2.1 Foundation Level: (Knowledge and Skills) Code Subject Name A1 A2 A3 A4 A5 A6 Business Economics Quantitative Techniques Business and Management Financial Accounting Cost Accounting Business Law Intermediate Level: (Skills and Analysis)

6.1.2.2 Code Subject Name B1 B2 B3 B4 B5 Performance Management B6 Management, Governance and Ethics Financial Management Financial Accounting Auditing Principles and Practices Public Finance and Taxation

6.1.2.3 Final Level:(Professional Analysis, application and evaluation) Code C1 C2 C3 C4 Subject Name Corporate Reporting Audit and Assurance Services Business and Corporate Finance Advanced Taxation All the above subjects are assessed using paper-based examinations of three hours duration.

6.1.2.4 Certificate and Diploma in IPSAs: Code C01 C02 Subject Name Closed book paper Open book paper All the above subjects are assessed using paper-based examinations of three hours duration.

6.2 ORDER OF TAKING EXAMINATIONS AND EXAMINATIONS COMPLETION PERIOD A registered candidate is required to observe this requirement while applying to sit for any level of the Board’s examinations to take advantage of the options available. 27 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

6.2.1.1 Number of papers to be attempted Accounting Technician and Professional Examinations A candidate has a liberty to choose the number of papers to attempt in a level and shall be allowed to retain a pass obtained in any subject attempted. On scoring a pass grade A candidate applying to sit for the Accounting Technician or professional examinations level is allowed to sit for two consecutive examination levels but the subjects applied for shall not exceed five on condition that he must apply for all subjects in the preceding level.

6.2.1.2 Duration of retaining passed papers: A candidate shall be given a maximum of six years to complete the papers in a level, failure of which the passes of the previously passed papers shall be withdrawn and a candidate shall have to re-sit all the papers in that level.

6.2.1.3 Maximum Time Limit to Complete a Level: A candidate shall be given a maximum of six years to have completed any level of the Accounting Technician or professional examination before previous passes withdrawn (RX).

4.2.1.4 A candidate who successfully completed an examination of any course or programme shall be eligible for Board’s award.

7.0 CATEGORIES OF FEES AND MODALITY OF PAYMENT: An applicant wishing to register and sit for the Board’s examinations shall be required to pay the required fees along with the candidacy registration form online.

7.1 The categories of fees payable by the applicant to the Board may include:

7.1.1 Candidacy Registration Fee The first type of fee is a Candidacy Registration Fee which is payable upon submission of a duly completed Candidacy Registration Form as prescribed in the Fourth Schedule. As evidence of registration, a student shall be given a Candidacy Registration Number (CR. No.) and an identity card bearing that number.

7.1.2 Student’s Annual Subscription Fees The second type of fee as prescribed in the Fourth Schedule is a Student’s Annual Subscription Fee (SASF) which is payable, by those applicants who are registering with the Board for the first time, upon registration, and thereafter the fee shall be payable every January of each year. For a candidate who has already been registered, the fee is payable every year in the month of January. This fee shall to be paid annually by every candidate as long as he/she is registered as a candidate with the Board and wishes to remain in the register of candidates. The fee ceases to be payable when one completes the CPA or ATEC program in full or ceases to be registered as a candidate with the Board.

7.1.3 Exemption Fees 28 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) The third type of fee is an exemption fee as prescribed in the Fourth Schedule. This fee shall be payable by an applicant who by virtue of his/her prior learning, seek exemptions on parts of the Board’s examinations. This fee shall be submitted along with the application for candidacy registration or once the amount payable has been determined.

7.1.4 Examination Fees The fourth type of fee is the examination fee as prescribed in the Fourth Schedule. This fee shall be payable upon submission of duly filled Examination Entry Form applying for a particular examination level. Examination fees once paid, shall not be refunded or carried forward to the next examination session if a candidate withdraws or postpones after the closing date of receiving the requests for withdrawal or postponement.

7.1.5 Penalty Fee A candidate who submits an application for candidacy registration after the closing date of receiving such applications shall be liable for a penalty fee charge which shall be paid along with the other fees as prescribed in the Fourth Schedule.

7.1.9 Transcript fee Transcript fee shall be charged to a candidate who lodges a request for preparation of transcript as prescribed in the Fourth Schedule. A candidate who applies for a transcript shall also be required to submit one colored identical pass port size photographs. Loss or renewal of ID fee A candidate who has lost his/her identity or want to renew the ID card upon expiry shall be required to pay required amount of fee as prescribed in the Fourth Schedule. Such a candidate shall be required to fill an ID request form and attach one colored identical pass port size photographs. Search fee A candidate who requests for an information which requires for searching of such information shall be required to pay for search fee as prescribed in the Fourth Schedule. Such information may include previous performance records, receipts for payments done to the Board Duplicate certificate fee A candidate who requests for a copy of his/her certificate shall be required to pay the required fee prescribed in the Fourth Schedule and submit a police report on loss of such document and copy of public announcement notification.

7.1.10 Review, Appeal fee and late lodgment of appeal A person who wishes to apply for review or appeal against the decision of the Board or a candidate who lodges an appeal after the stipulated period shall be required to fill in Form 6A or 6B and pay a fee prescribed in the Fourth schedule.

7.1.11 Application processing fee 29 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Candidate who submits an application for candidacy shall be required to pay the respective fee prescribed in the Fourth Schedule.

7.2 Mode of Payment of the fees to relating Payments the Candidacy Registration and/or Exemption, Subscription or Examination Entry fees and other related fees shall be made through MEMS Account as shall be determined by the Board and indicated in the relevant form(s). The original-pay-in slip shall be scanned and submitted to the Board.

8.0 TRAINING TO SIT FOR THE BOARDS’ EXAMINATIONS A candidate aspiring to sit for the Board’s examinations shall be required to undergo training of not less than six months in preparation for an examination level. Evidence of training has to be vouched by an approved tuition provider where such training was undertaken. The examination entry form shall be certified by a review class center coordinator to show evidence of minimum attainment of training.

9.0 DECLARATION OF RESULTS The results of the examinations shall be declared by the Board and candidates shall be informed of their results through their respective online MEMS accounts.

10.0 EXAMINATION INSTRUCTIONS TO CANDIDATES

10.1 A candidate shall be required to observe the following instructions when preparing to write the examinations

10.1.1 Admission to the Examination Room A candidate shall be admitted into the examination hall at least twenty minutes before the commencement of an examination paper, and is not permitted to leave the hall until thirty minutes have expired after the commencement of examination. Further, a candidate shall not be allowed to leave the examination room thirty minutes before the examination ends. A candidate shall not be allowed to enter the examination hall beyond half an hour after the commencement of any examination paper. A candidate, who arrives within half an hour of the commencement of the examination, shall be allowed to enter the examination hall, but no additional time shall be given to compensate the lost time. All incidences of late arrivals should be reported accordingly by Chief invigilator. Examination Packages The sealed envelopes containing the examinations of that particular session shall be opened in the presence of the candidates. Candidate’s Identity Card The Board shall not entertain any excuses from a candidate who fails to produce the examination identity card which allows one to enter the examination hall. 30

10.1.3 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) It is also important to check the authentic of the identity card presented by the candidate and that it has not been tempered with.

10.1.4 Types of Calculators A candidate is permitted to use noiseless electronic calculator. The type of calculators that allowed are: • • scientific calculators with basic or standard memory functions; solar powered (at the owner’s risk)

10.1.10 Other types of calculators such as alpha-numeric keyboards, personal organizers, checklists and memo pads, those that make noise (the list is not exhaustive) shall not be carried in the examination room. Permitted Aids A candidate is required to bring in the examination room his/her own pens, pencils and rulers. Prohibited Materials Candidates are prohibited from carrying into the examination hall or in any way having in their possession within the hall, any books or stationery other than those specifically permitted by the Board. Bags, handbags, etc. shall be kept at a place identified by the invigilator, but at the owner’s risk. Mobile telephones and/or any communication gadgets shall not be carried into the examination hall as candidates are prohibited from making telephone calls, receiving calls, sending or receiving messages, using those communicational gadgets while examinations are in progress. Possession of mobile phones or any communicational gadgets in the examination room may lead to disqualification from the examination. Maintaining Examination Atmosphere It is the responsibility of each candidate to maintain examination atmosphere in the examination hall and to ensure that he/she will not engage in any conversation or behaviour that could distract the attention of other candidates. Communication with Invigilator A candidate who wishes to communicate with the invigilator shall raise his/her hand rather than knocking the desks as it disturbs other candidates. Eating, Smoking Drinking, Chewing in the Examination Room Candidates are not permitted to smoke, drink, chew or eat in the Examination Hall. Instructions on the answer books Candidates are required to observe any general instructions that may be given by the Chief Invigilator and to read carefully instructions that appear on the top of examination question paper, such as those indicating the number of questions to be attempted. 31 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) The answers to the questions are to be written on the answer book provided for the following instructions: in accordance with that purpose (i) (ii) (iii) Write the index number on the cover of the answer book The answer to each question must commence on a fresh page. The question number must be written at the top of each page in the space provided. (iv) Write on both sides of the answer paper. (v) (vi) (vii) (viii) (ix) (x) Answers are to be written in ink or ball-point pens; flow charts, graphs and diagrams may, however, be drawn in pencil. All workings must be done in the answer book. Do not remove or tear any sheet from the answer book. Cross through neatly any work not to be marked. Do not use correcting fluid. In case the main answer book has been fully utilized, you can request for a SUPPLEMENTARY ANSWER BOOK. Tick the questions that have been attempted accordingly on top of the answer book. Fasten carefully any supplementary answer book(s) to the main answer book and ensure that the graph sheets are neatly tied inside the answer book and thereafter complete the appropriate boxes.

10.1.12 Answers shall be written concisely and in a plain and legible manner. Style in the manner of setting out answers will be taken into account in the marking of each question. Candidates are warned that any tendency towards illegibility will operate to their disadvantage. If owing to illness a candidate is unable to present himself/herself for the examination, he/she shall inform the Executive Director of the Board before the examination commences. Part of the examination fee may be refunded or carried forward at the discretion of the Board. There shall be no claim for refund of examination fee for a candidate who postpones an examination for any other reason without a prior approval of the Executive Director.

10.1.13 At the end of the examination, the answer books shall be collected, reconciled, packed and sealed in the presence of the Principal Invigilator, NBAA Examination Coordinator and one examination candidate.

11.0 GUIDELINES FOR NBAA EXAMINATION RESOURCE PERSONS

11.1 GUIDELINES FOR SETTING OF EXAMINATIONS

11.1.1 Examination Setters In setting examination questions, the setters are requested to observe the guidelines spelt out below which supplement the instructions given in the letter of appointment. 32 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

11.1.2 When setting an examination, the setter should ensure that: - - - - - - The prescribed syllabus has well been covered. The questions are relevant and within the syllabus prescribed. The questions are fair in terms of length and difficulty with a proper mix of easy as well as difficult questions, including computational questions where applicable. The questions are challenging - requiring interpretation of the facts and not purely repeating facts from the notes. The questions are clearly worded and unambiguous. The questions are unique, i.e., NOT COPIED from other sources; if used elsewhere, ensure that the names, figures, dates, etc. are changed. - Avoid: Lengthy or tedious calculations, references to real persons, - - places or businesses. Sentences should be as short, simple and direct as possible. The examination setters are required to pilot their own questions (timing)

11.1.3 Suggested Solutions and Marking Schemes Setters are expected to provide suggested solutions that are correct and adequately answer the questions asked. The detailed solutions should be supported by a marking scheme or guide. The marking scheme should be well prepared and precise, allocating marks in each section and subsection in order to achieve consistency during marking of the scripts. For questions that require workings, ensure that marks are also allocated to such calculations/workings. Setters are required to provide details if there are special instructions for marking the questions!

11.1.4 Submission of the Assignment: On completion of the assignment, setters are requested to: (a) (b) (c) (d) Ensure that all the paperwork/soft copies and other storage and transmission devices are secured safely, or destroyed thereafter. Storage on computer hard drive should totally be avoided. Fill the form provided showing the topics/skills examined. Submit your work to Executive Director, clearly marking the envelope (Personal and Confidential to the Executive Director). Observe the deadlines for the submission of the assignment.

12.0 GUIDELINES FOR MODERATING EXAMINATIONS The objective of moderating the question paper is to ensure that the questions are of the standard and quality expected. Also, it is important to have the questions subjected for technical review to ensure that they are: technically current, achievable and cover the syllabus requirements.

12.1 Expectations from the Moderators As a moderator of the question paper is expected to establish the following: 33 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (i) (ii) (iii) (iv) (v) (vi) (vii) Ensure that the questions are set according to the competence-based syllabus requirements. That the standard and rigour of the question paper is of the required standard. That the question paper has adequately covered the Board’s syllabus and that the questions are within the syllabus and have adequately been spread within the syllabus. That the question paper is fair in terms of length and difficulty. That the questions are correct and current. That the questions are relevant, challenging, unique [not copied from elsewhere], clearly worded and unambiguous. That the distribution of marks in the question paper is fair; those marks are shown on every part of the question and its marking scheme. (viii) That the suggested solutions and marking scheme are accurate and fair. (ix) For questions that require workings, marks have also been allocated to such calculations/workings.

12.2 (iv) (v) (vi) (vii) How to moderate the examinations In moderating the question paper, make sure that the following procedure has been adhered to: (i) (ii) (iii) Study the question paper, question after question, thoroughly. Attempt the question paper in an examination condition. Establish the quality of the question paper in regard to length, clarity, difficulty, etc. Ascertain whether the common phrases used in the requirement of the question corresponds with the answer provided. Compare the solutions with those given, and comment. Check the marking scheme and comment if it can be used as benchmark for marking the candidates’ answer scripts. Lastly, the moderator is required to write a report on the moderation of the question paper, incorporating all the points raised above. The format of the report should be as follows: • • • The syllabus coverage The quality and standard of the question paper. Individual questions, i.e. the topics examined - whether the questions are within the NBAA syllabus; whether they are up to date and applicable to the Tanzanian environment Fairness of the questions in regard to marks allocated, clarity and length The suggested solutions provided The marking scheme provided Concluding remarks and/or recommendations and advice. • • • • (viii) Moderator to complete report and submit to the Executive Director, NBAA. (ix) Moderators are required to observe the deadlines for the submission of

13.0 COMPILATION OF EXAMINATIONS the assignment. The Board shall have a system of compiling examination question papers in order to come up with a well-balanced paper, i.e. that combines easy or difficult questions, theoretical or computational questions, adequate coverage of the syllabus and does not contain examination questions set by one examiner to avoid biasness or giving undue 34 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) advantage to a certain group of candidates. The following criteria shall be used by the Board in carrying out this assignment:

13.1 PROCEDURES FOR APPOINTING THE COMPILERS

13.1.9 The Responsible Department for examination matters shall recommend to the Executive Director, names of examination question paper compilers to be used in compilation of the Board’s examinations. The appointment shall base on academic and professional qualification, expert knowledge in the subject area for the examination, personal qualities, merit and experience, above all the integrity of the person to be appointed. The selection of the examination question paper compiler shall be from different sources such as from the academic institutions or professional bodies, from industry or from within the Board. The Department responsible for examination matters shall scrutinize the credentials of the proposed examination question paper compilers together with the recommendations from the referees and appoint the examination question paper compilers who will be used in examination question paper compilation processes. The Board shall maintain a database of the examination question paper compilers and enter into contractual agreement for a period of three years renewable. The process of appointing the examination question paper compilers shall be done in a confidential manner and any person who shall disclose the names of the examination question paper compilers shall be liable for disciplinary action. Examination question paper compilation shall be carried out in accordance with the specific guidelines prepared detailing the process. The Examination question paper compiler shall be required to abide to the specific instructions during the compilation process.

14.0 GUIDELINES FOR COMPILATION OF EXAMINATION PAPERS

14.1.1 In carrying out the assignment the examination question paper compiler shall be issued with the following working tools: - - - The moderated quested papers for compilation The moderators report The previous data bank questions that had been moderated previous but not yet used The detailed syllabus for respective examinations - - Appropriate working gadgets in carrying out the assignment - The previous comments from the examiners on the subject area - A record showing the topics tested in previous examination sessions

14.1.3 The examination question paper compiler shall be required to, upon completing the drafting process of each examination question paper, sign against the register provided certifying that the compilation process has been done. Once the draft examination question paper compiled has been typeset, the compiler shall proofread the draft and make any appropriate adjustments and corrections and allow a team of compilers to re-check the draft for any technical, typographic or any other error that is found in the question paper before it is submitted for corrections. 35 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

14.1.4 The examination question paper compiler shall hand over the final proof of the question he has compiled to the officer in charge of the assignment for further processes.

14.2.1 The examination question paper compiler shall be required to observe security Security during the Examination Compilation Process issues during the compilation process at all times.

14.2.2 The examination question paper compiler shall not carry into the compilation venue any bags, handbags, cell phones, computers, laptops, ipads or any gadget unless permitted to do so by the Executive Director.

14.2.3 The examination question paper compiler shall not leave the working venue with any paper in connection with the assignment.

14.1.1 The examination question paper compiler shall immediately destroy all the materials - hard and soft copies that have been used during the examination compilation process once the final copy has been handled over to the Officer in charge of the assignment.

14.1.2 The examination question paper compiler shall also submit a declaration showing that the examination materials have been destroyed when submitting the examination question paper(s), suggested solutions and marking schemes

14.3.1 Examination Paper formats Formats for each examination paper is shown at the end of the syllabi for the Accounting Technician examinations and the Professional examinations.

14.3.2 Conventional questions Compiler is requested to set a question which covers a wide range of topics/subtopics. It is suggested that a question must have various parts (a, b, c, d, etc). This will allow an average student to get some marks in some parts of the question rather than missing the whole question.

14.3.4 In order to balance the topic in a particular paper a Compiler is requested to observe the following: (i) (ii) Not to repeat one topic in more than one question. If needs arise to use one topic in more than one question ensure that you use different subtopics. The questions and their sections (a,b,c, d etc) should cover all topics across the syllabus of the respective subject. (iii) Suggested solutions and marking schemes A Compiler is expected to provide suggested solutions that are correct and adequately answer the questions asked. The detailed solutions should be supported by a marking scheme or guide. The marking scheme should be well prepared and precise, allocating marks in each section and subsection in order to achieve consistency during marking of the scripts. For questions that require workings, ensure that marks are also allocated to such calculations/workings. 36 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

14.3.5 Submission of the assignment (a) Ensure that all the paperwork/soft copies and other storage and (b) (c) transmission devices are secured safely or destroyed thereafter. Storage on computer hard drive should totally be avoided. Fill in and submit the form which shows the areas that you have tested in each question. Fill in and submit a checklist form when you are submitting your work.

15.0 GUIDELINES FOR SECRETARIAT DURING QUALITY ASSURANCE PROCESS ON THE COMPILATION OF EXAMINATION PAPERS In reviewing the compiled examination question papers, the Secretariat will:

15.1.1 Check the initial compiled examination paper(s) against previous years’ actual paper(s), sample papers, relevant circulars and guidelines to ensure that rubrics, marks allocations, format and layout are in order.

15.1.2 Check the Quality Assurance Control Form (assessment grid) that has been submitted with the compiled examination question paper, to ensure that it accurately records the content and the assessment objective being tested by each item.

15.1.3 Use the Quality Assurance Control Form to check that the syllabus content has been appropriately sampled and that the various assessment objectives are being tested in the appropriate proportions.

15.1.4 Check all questions against the actual syllabus text to ensure that they are within the bounds of the syllabus.

15.1.5 Check each question to ensure that it:- • • • • • • • • • • • • • • is age appropriate is examination-level appropriate is in accordance with the examination specification (e.g. short answer, multiple choice, essay) provides adequate differentiation in respect of the range and ability level of the candidates enables effective discrimination between candidates is accurate (content, spelling, language, punctuation, numbering, etc.) is reliable is unbiased and inclusive respects cultural diversity does not cause offence or distress to candidates by virtue of inappropriate language or content• is phrased clearly indicates clearly the depth and breadth of response required is sufficiently different from questions on previous years’ papers can be answered in the allotted time does not overlap with or contradict other questions on the paper.

15.1.6 Check relevance, suitability and quality of graphics, photographs, case

15.1.9 studies, video clips, etc. Acknowledge source of copyright material and check with Executive Director regarding procedures for seeking permission for use. Construct alternative questions, as required. Ensure that the text of the questions matches the relevant non-text material (diagrams, photographs, etc.)

15.1.10 Ensure parity of standards across optional questions in the paper. 37 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

15.1.11 Ensure that the question paper is similar in demand to that of previous years (Allowing for officially approved and publicly notified changes).

15.1.12 Amend and/or replace questions as agreed at the panel meeting.

15.1.13 At each stage of the production process. Check thoroughly against previous agreed draft.

15.1.14 Go through the prepared detailed draft marking scheme for the paper:

15.1.15 Take all necessary precautions to ensure the highest standards of confidentiality and security of the draft materials at all times: • • • • • • • record all movements of the draft papers use secure methods to transfer confidential material, as directed store all documents securely while work is in progress hand over all relevant support and source materials to the responsible in charge of the assignment destroy all other notes, etc., following completion of the process keep electronic records secure during the process, by working only on the secure flash drive supplied, and by storing this securely. ensure complete deletion of all electronic records following completion of the process

15.1.16 Ensure that each stage of the setting process is carried out as per agreed procedures and within the agreed time schedule.

16.0 APPOINTMENT OF THE PERSONS PACKAGING PROCESS INVOLVED IN PRODUCTION AND

16.1 The Executive Director shall appoint members of staff who shall be involved in the examination production and packaging process.

16.1.1 In appointing members of staff the Executive Director shall take into • • account the following attributes of the individuals: Integrity of the individual member of staff Commitment of the individual member of staff to sensitive assignments Record of previous performances in such assignments Technical expertise of the individual member of staff Having being vetted as required by public service requirements • • •

16.1.2 Each of the appointed member of staff shall be required to: • • Show willingness to participate in the assignment in writing Declare any conflict of interest on the assignment given by filling a declaration form Commits oneself that he shall be ready to abide to rules/guidelines that shall be provided in connection with the assignment. •

16.2 GUIDELINES FOR PRODUCTION AND PACKAGING PROCESS

16.2.1 For safety of carrying out the assignment at the secured venue the team shall observe the general instructions that shall guide them on the behavior expected while the assignment is in process and this includes: • Not to carry into the working venue any unauthorized materials such has handbags, briefcases, newspapers, cellphone, personal computers or laptops, ipads 38 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) • • To enter and leave the working venue as authorized by the officer in charge of the assignment. The examination production processes shall be carried out as per the laid down procedures in order to avoid errors, leakages and other incidences.

16.2.3 The processes of production and packaging: (i) Preparation of statistical data that establishes the number of question papers to be packed in each examination centre. Identification of additional number of question papers per each examination and that shall be reserved for emergency purposes for each examination centre. Establishing the total number of question papers to be produced per examination Final checking of the examination question paper to be produced before being printed. The checking of the question papers produced page by page after being printed Counting the question paper, packing and sealing and recording the number of packed parcels after every examination question paper being printed. Storing of the examination question paper parcels in a strong room Final checking of all parcels containing examinations before transporting them to NBAA for storage. (ii) (iii) (iv) (v) (vi) (vii) (viii) Printing of the examination papers (a) (b) (c) (d) There shall be two designated NBAA staff responsible for printing the examination papers. The examination papers shall be printed in a secured environment and the printed examination papers shall be stored in a designated strong room. The machines the examination papers shall not have any connection to the online devices and shall be under the custody until the end of examinations. Any piece of paper damaged during the printing process should be destroyed by a shredding machine to its total damage and thereafter get burned to ashes. that are used for photocopying

17.0 GUIDELINES FOR INVIGILATION OF EXAMINATIONS The department dealing with examination matters shall prepare application forms to invite applications from eligible invigilators and examination coordinators in good time to apply for the invigilation of the examinations. The applicants for each position, namely Chief Invigilator, Principal Invigilator or Examination Coordinator shall be shortlisted, selected and recommended to the Executive Director in accordance with the following criteria:

17.1.1 Chief Invigilator - - Degree/diploma in Education Experience in teaching and invigilating examination at 39 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) At least 35 or above years of age Good record of invigilating NBAA examinations at higher Secondary school level of not less than seven years. - - position would be an added advantage. - Shall not have any conflict of interest - Shall not be an examination candidate with the Board

17.1.4 At least 30 or above years of age Good record of invigilating NBAA examinations at higher Degree/diploma in Education Experience in teaching and invigilating examination at Principal Invigilator - - Secondary school level of not less than five years. - - position would be an added advantage - Shall not have any conflict of interest - Shall not be an examination candidate with the Board Invigilator - - Degree/diploma in Education Experience in teaching and invigilating examinations at Secondary School level of not less than three years. At least 25 or above years of age Good record of invigilating NBAA examinations would be an added advantage A person of integrity Shall not have any conflict of interest Shall not be an examination candidate with the Board - - - - - Examination Coordinator - - - - - - Be a member of NBAA staff Experience of not less than 3 three years with NBAA At least 23 years of age or above A good record of working with NBAA Vetted as per the public service regulations Consideration will be given to a person who is not an necessary) whose of NBAA employee recommendation is from NBAA employee At least has completed secondary school education Shall not have any conflict of interest Shall not be an examination candidate with the Board (where - - -

17.2.1 Examination Dates and Accommodation: The Department responsible with examination matters will make prior arrangements for accommodation to all NBAA Co-ordinators who have been selected to invigilate examinations in centres outside Dar es Salaam. The Chief/Principal Invigilators to these centres will be appointed locally as such no accommodation arrangement will be required for them. The invigilators and coordinators will be notified of the examination dates and master time table made available before the examination begins.

17.2.2 Stationery: 40 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)

17.2.3 For all centres outside Dar es Salaam, the NBAA maintains cabinets where all relevant examination materials are kept and a stock taken after the examination ends. For DSM centres, the stock will be replenished every day during the examination week as is required. Examination Packages: The NBAA Co-ordinator will be handled over all the exam packages including the examination question papers in writing which in turn will hand them over to the Chief Invigilator on a daily basis depending on the number of examination papers of the day, these will be under his/her custody until all the examination process is over. Once the examination ceases, the NBAA Coordinator will have to take custody of the answer scripts for handing them over to NBAA.

17.2.4 The Invigilation Process: The NBAA Co-ordinators shall be appointed from among NBAA employees charged with the following responsibilities: Ensure the smooth running of the NBAA examinations at the (a) centre they (b) are co-ordinating. Ensure that there is an adequate number of invigilators at the centre. Approximately one invigilator per 30 candidates should be adequate, but the most appropriate number may also depend on the following: - - The layout of the examination centre/number of rooms accommodating candidates. The need to escort any candidates who may wish to leave the examination room temporarily, ensuring that at least one Invigilator is present in the examination room at all times.

17.3.1 Opening the Hall: The examination hall should be open at least thirty minutes before the time given for the commencement of each examination. This will give the invigilators adequate time for checking the candidates as they are entering in the examination room. The Examination Hall should be cleaned, desks arranged and Index Number labels pasted on the desk tops ready for the examination a day before the date of the commencement of the examination.

17.3.2 Examination Venue: A standard examination hall should meet requirements: the following minimum (a) Desks: An Individual desk of a reasonable standard size \ should be provided for each candidate. 41 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (b)` Lighting: In all parts of the hall, the lighting should be suitable for reading and writing purposes (c) Ventilation: There should be sufficient circulation of fresh air (d) Noise: Examination candidates should not be subjected to undue noise from inside or outside the examination hall. (e) Security: The shall should be situated whereby there is security to both the candidate’s property and the NBAA property (f) Clock: A clock showing the correct time should be placed where all candidates can see it. (g) Toilet facilities: The toilets should be clean and nearby where at all Times the invigilators check if no papers/notes are inserted. (h) Cleanliness: The examination room and the areas surrounding the examination venue are clean.

17.3.3 Sitting plan: • A seating plan should be prepared so that each candidate can be able to trace his/her desk. • • • • In centers outside Dar es Salaam, a sitting plan could be drawn each day depending on the number of candidates expected to appear for the examination. A blank sitting plan has been provided and should be filled and filed so that it can be handed over to the Examination Office after the examination is over. The sitting plan should be drawn in such a way that where possible; the next immediate column accommodates a candidate sitting a different examination with the objective of minimizing examination cheating by candidates. A candidate shall be required to sit at the desk which bears his/her index numbers

17.3.4 Items to be placed on candidates’ desks: (a) (b) (c) One appropriate answer book should be placed on each desk A tying string Mathematical Table or graph papers where applicable

17.3.5 Note that invigilators should not provide rough papers. Candidates must show all their workings in the answer book. The supplementary booklet should only be provided when the main booklet has been used in full. Issuing the Question papers: The coordinator should ensure that the appropriate examination question paper packs are brought into the examination hall at least half an hour before the examination is due to start. Invigilators are requested to double check against 42 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) the timetable if a correct question paper pack has been brought in the examination room. The coordinator should handover the sealed examination question aper pack to the Chief Invigilator who will open the envelope in the presence of the examination candidates. Let the candidates assure themselves, that the examination question paper pack is securely sealed and that it has not been tampered with. for Examination Security Declaration Form). It is the responsibility of the Coordinator to make sure that the Invigilators have distributed and placed the question papers FACE UP on the candidates’ desks. No candidate should be permitted to read the Question Paper until the Chief Invigilator has so instructed.

17.4 ADMITTING CANDIDATES TO THE EXAMINATION HALL

17.4.1 Admission Letters: Candidates will have received in good time for the examination, an Admission Docket available in every candidate’s MEMS Account. This letter is the candidate’s authority to write the examinations. The Chief Invigilator should check that each candidate presents his/her copy of this letter before being admitted to the examination hall. (It should be printed in colour) While admitting candidates in the examination hall, it is the duty of the Chief Invigilator to check that candidates carry into the hall only authorized stationery.

17.4.3 Candidates should be seated in good time for the commencement of the examination. However, it is important that they are warned not to start attempting the examinations or read the question paper until given the permission to do so. Ten Minutes Reading Time: Candidates should be given 10 minutes or more reading time (depending on the circumstance) as soon as all the candidates have been seated and question papers placed on their desks. The ten minutes reading time given is to enable the candidates check if they have been given a correct question paper, the number of pages correspond to the number indicated on the general instructions. The number of questions indicated correctly corresponds to the number of questions appearing in the question paper and above all enable them identify the questions to be attempted first. In this process candidates should be allowed to scribble notes or put ticks on the question paper itself. They should, however, not be allowed to write anything on the answer book until the Chief Invigilator has announced so, at the commencement of the examination.

17.5 Announcement to the candidates: In as much as possible there should be as minimal announcements made as possible. Necessary announcements to be made should include: 43 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (i) (ii) Starting time of the examination and papers to be written on that particular session, including the ten minutes reading time given to candidates before the examination commences. Candidate who wish to communicate with the invigilator should raise their hand, knocking of the desks is not allowed as it disturbs other candidates. (iii) Instructions on how to use the answer books. (iv) Need of writing of Index No. and subject on the answer book. (v) Need to check the completeness of the Question Paper. (vi) Half an hour left before the examination ends and that no candidate is allowed to go out of the room during the last 30 minutes before the examination ends except in the case of illness. Any extra announcement made should be reported in the special form.

17.5.1 Candidates wishing to leave the examination hall: No candidate should be allowed to leave the examination hall until half an hour has lapsed since the start of the examination. Chief Invigilator should check the candidate’s answer book before a candidate leaves the room, whether temporarily or permanently. At this juncture, no candidate should be allowed to take out the examination question paper. A candidate should be requested to collect it later at the NBAA Offices. Candidates wishing to leave the hall temporary may do so but must be escorted by an assistant invigilator. The Chief Invigilator must ensure that there are adequate number of invigilators present in the examination room at all times whilst the examination is in progress. A record to show the time of leaving the examination room and the time a candidate returns in the room should be indicated in the report. No candidate can leave the room during the last 30 minutes* of an examination. * The minimum time, however can be reviewed depending on the number of candidates attempting the examination at that particular session.

17.5.2 Conduct of Invigilators: It is important to ensure that candidates are not disturbed by the Invigilators themselves, walking about unnecessarily or talking among themselves. In order to cause minimum noise and disturbance to the candidates, co-ordinators and Invigilators are requested to wear soft soled shoes. Lady Invigilators are especially asked not to wear high heeled shoes, as their noise is particularly disturbing to the candidates. Decent and respectable dressing the Invigilators and Coordinators. Invigilators are expected to observe the highest possible standards at all times and should be attentive to the needs of candidates. Constant whispering/chatting and particularly the reading of newspapers/novels is expected of 44 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) should be actively discouraged. Under no circumstances may the team of Invigilators and Coordinators be permitted to smoke or consume food or drinks in the examination hall. Where possible a mid-morning and mid-afternoon break may be allowed at the discretion of the Chief Invigilator. Invigilators shall not switch on their mobile phones while the examination is in progress and likewise candidates have been instructed not to enter into the examination hall with mobile phones. This instruction has to strictly be adhered to.

17.5.3 Examination Irregularities: A candidate shall not engage in any unprofessional conduct designed to assist him /her in the examination being attempted and is not allowed to communicate with other candidates while examination is in progress or copy answers from each other. If a candidate is detected in the act of, or suspected of, cheating, assisting another candidate to cheat, or using any other unfair methods of any kind, the Chief Invigilator shall in the presence of an Invigilator/Coordinator, verify the facts with the candidate. The candidate should be given the option of leaving the examination hall or of completing the examination, and must be informed that a report will be made to the Executive Director. The report is to be sent to the Education & Training Services Department as soon as possible and should include material used by the candidate and a note of the time and date at which the incident occurred. In the case of cheating, make sure that evidence is properly recorded and signed upon by the candidate that the material/caught evidence belongs to him/her. Chief Invigilator and NBAA Coordinator and one of the Invigilators should witness such evidence by testifying among other things the time and date of the incidence. A special form (for reporting an examination irregularity shall be used to report the incidence and signed accordingly.

17.5.4 Errors in Papers/Tables: If any candidate believes that there is a mistake in either a question or a table, they should be advised to answer the question using the printed information. They should indicate in their answer that they believe there is an error and they have answered using the printed information. In essence therefore there will be no corrections effected during the examination session on the question paper being attempted.

17.6 TASKS TO BE COMPLETED DURING THE EXAMINATION

17.6.1 Sheets and identification checks: Whilst the examination is in progress the Invigilators should make sure that candidates sign against their names/Index number on an attendance sheet to indicate that they have attempted the examination. 45 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) At this stage the invigilators shall cross check the candidates’ examination dockets and candidate himself/herself, to ensure that the right candidates are attempting the examination. A record to signify that this exercise has been complied with should be submitted to NBAA. Special forms for that purpose shall be made available to the Chief Invigilators. In the course of signing the attendance sheets, absent candidates should be marked with an ‘X’ against their names to avoid signing later. Invigilators are cautioned to be more attentive in making sure that candidates correctly sign against the appropriate name and subject.

17.6.2 Usage of Examination answer books economically: Candidates should be given proper answer books corresponding to the examinations they are attempting.

17.6.3 Invigilators are cautioned that the first answer booklet should be full completed, and in case of additional answer booklet, it can be provided. Checking of Surrounding Areas: Invigilators shall constantly be on alert to check the areas surrounding the examination hall is safe and there are no unauthorized materials hidden for purposes of being used for cheating. Toilets shall constantly be checked for that matter.

17.7.1 Instructing Candidates to stop writing: A candidate shall be cautioned thirty minutes prior to the time the examination ceases. At the end of the examination, a clear instruction must be given to candidates to stop writing and to remain at their desks and shall be seated until the answer books have been collected by the Invigilators. It is the Chief invigilators responsibility to make sure that any candidate leaving before the examination is over has his/her script checked and ticked that it has been collected, before the candidate is allowed to leave. If a candidate has not, at that point, indicated his/her index number on the answer book, the invigilator shall allow the individual to do so, under supervision. A candidate who does not stop writing when an announcement to stop writing has been given shall be reported to the Chief Invigilator.

17.7.2 Collecting the examination answer books: It is very important that candidates shall remain at their seats until the Chief Invigilator and his/her team are sure that the answer books have been collected and the number verified with the signatures in the attendance sheet. All spoiled or scrapped stationery must be collected at the end of each examination. 46 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) Candidates shall be allowed to leave the examination room only carrying with them their stationery and the question paper only. No candidate shall be allowed to take with him the NBAA answer books or tables. Representative candidate(s) shall be requested to remain to witness the sealing of the examination answer script packs.

17.8 TASKS TO BE COMPLETED AFTER THE EXAMINATION It is the responsibility of the NBAA Coordinator to oversee the following:

17.8.1 Checking of Answer Books: Exam answer scripts shall balance with the signatures of candidates who sat for the examination. The answer books shall be packed and labelled accordingly.

17.8.3 Sealing of the examination script package shall be done in the examination hall in the presence of all invigilators and one representative candidate. Signatures shall cut across the seals. Unused Stationery: The Coordinator shall check and count all unused stationery and record the balances in the stock sheet provided. The sheet shall then be handled to the remaining reconciliation purposes. The Examination Department stationeries including answer scripts must be kept in safe custody for Dispatch of Answer books: For the outstation centres, answer books shall be securely packed, and be under the custody of the NBAA Co-ordinator, until delivered to the NBAA Headquarters. For Dar es Salaam centres the answer books packages shall be returned by the NBAA Coordinator immediately after the examination is over, and official handover of the pack be done. In all cases the package containing the answer books shall be labeled by the appropriate script labels.