The Accountants and Auditors (Training and Examinations) By-laws, 2023
Part 3 of 3 · provisions 401–512
This section is a heading for citation and interpretation in Part II on application for examination.
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About this statute
This section is a heading for citation and interpretation in Part II on application for examination. This section is a heading list covering candidate registration and related examination administration topics. Section heading listing examination-related topics under Part III on administration of examinations. This section concerns the establishment of an Education and Publication Committee. This section is about retaining examination results and related documents.
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Provisions of The Accountants and Auditors (Training and Examinations) By-laws, 2023
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schedule.
- 17 Verify source ↗
8.4
AI-assisted research summary: The Chief Invigilator must fill in the report after each examination session and submit it to the examination department with the listed examination records and any items forgotten by students.
17.8.4 Chief Invigilator’s Report: The Chief Invigilator’s report shall be filled in after each examination session and shall be submitted to the examination department together with the attendance sheets, students record cards, stock sheets, seating plan and any items forgotten in the examination by students for safe keeping. - 17 Verify source ↗
8.5
AI-assisted research summary: The coordinator must write a report on the center and evaluate the invigilators at that center.
17.8.5 Coordinator’s Report: The coordinator shall write a report on the center he/she has conducting he/she will also be required to evaluate the invigilators of his/her respective center. - 17 Verify source ↗
8.6
AI-assisted research summary: Unused examination question papers must be returned to NBAA Headquarters; after the examination, the centre may request a copy or two.
17.8.6 Unused Examination Question Papers: 47 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) All unused examination question papers shall be returned to the NBAA Headquarters. However, if there is a request from the centre, a copy or two can only be given after the examination has been done. - 17 Verify source ↗
8.7
AI-assisted research summary: Examination question papers must not be issued to anyone except the examination candidates while the examination is in progress.
17.8.7 It is completely forbidden to issue examination question papers to any person other than the examination candidates while the examination is being done. - 17 Verify source ↗
8.8
AI-assisted research summary: This provision says there are additional instructions for invigilators and tells them to observe them.
17.8.8 Additional instructions to invigilators Please observe the following additional instructions: - 17 Verify source ↗
8.8.1
AI-assisted research summary: Candidates must be told that mobile telephones are not allowed in the examination room.
17.8.8.1 Candidates shall be informed that mobile telephones are not permitted in the examination room. - 17 Verify source ↗
8.8.2 Calculators that are to be used in the examination shall be those with
AI-assisted research summary: Calculators used in the examination must have noiseless operation.
17.8.8.2 Calculators that are to be used in the examination shall be those with noiseless operation. - 17 Verify source ↗
8.8.3 No answer book used or unused may be taken from the examination
AI-assisted research summary: Answer books, whether used or unused, may not be taken from the examination hall.
17.8.8.3 No answer book used or unused may be taken from the examination hall. - 17 Verify source ↗
8.8.4 If it is necessary to repeat the announcements especially on writing of
AI-assisted research summary: Candidates should write the correct examination index number on the answer book and not put any marks or numbers inside the answer book or attached sheets.
17.8.8.4 If it is necessary to repeat the announcements especially on writing of Examination Index Number and Subject on the front cover of candidate’s answer book, please do so. It is also important to stress that a correct index number shall be written on the answer book and further that any mark or number written inside the answer book/attached answer sheets such as graph papers is not permitted. Heavy penalty is given for such action. - 17 Verify source ↗
8.8.5 Remind candidates to properly fasten/tie all their answer books
AI-assisted research summary: Candidates should fasten or tie all answer books, including the supplementary answer book, securely.
17.8.8.5 Remind candidates to properly fasten/tie all their answer books including the supplementary answer book securely. - 17 Verify source ↗
8.8.6 Provision of stationery and mathematical tables
AI-assisted research summary: This section is about providing stationery and mathematical tables.
17.8.8.6 Provision of stationery and mathematical tables. - 17 Verify source ↗
8.8.7 Persons who are not invigilators shall not be allowed into the
AI-assisted research summary: People who are not invigilators must not enter the examination room while an examination is underway.
17.8.8.7 Persons who are not invigilators shall not be allowed into the examination room while the examination is in progress. - 17 Verify source ↗
8.8.8 A set of question papers can be made available to the training
AI-assisted research summary: Question papers may be made available to the training institution only after the examination session ends, not while the examination is in progress.
17.8.8.8 A set of question papers can be made available to the training institution at the end of the examination session and not when the examination is in progress. - 17 Verify source ↗
8.8.9 At any point of time, candidates shall not be left in the examination
AI-assisted research summary: Candidates must not be left unattended in the examination room, and invigilators must remain in the room at all times.
17.8.8.9 At any point of time, candidates shall not be left in the examination room unattended. Invigilators shall at all times be in the examination room to attend to candidates’ requirements and at the same time observe their conduct. - 17 Verify source ↗
8.9 Graph Papers
AI-assisted research summary: Graph papers may be required for some examinations.
17.8.9 Graph Papers Depending on the type of examination, graph papers may also be required. In most cases graph papers are used in the following examinations: T.02 Element of Business Mathematics and Statistics A1 A6 Quantitative Techniques Business Economics - 17 Verify source ↗
8.10
AI-assisted research summary: Depending on the type of examination, mathematical tables may be required in certain papers.
17.8.10 Mathematical Tables: Depending on the type of examination, mathematical tables may be required in the following papers: T.02 A1 Elements of Business Mathematics and Statistics Quantitative Techniques B4 Public Finance and Taxation I 48 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 17 Verify source ↗
8.12
AI-assisted research summary: Examination invigilators or NBAA coordinators who breach the examination by-laws and procedures may face penalties or sanctions under the Second Schedule.
17.8.12 C3 Business and Corporate Finance C4 Public Finance and Taxation II However, it is important to make sure that the graph papers and mathematical tables are available on each examination day and provided as when required. NB: These tables must be collected after each paper Please collect the examination answer books in sequential order as provided for in the candidates’ attendance sheet. They shall be counted and balanced with the candidates’ signatures. Disciplinary offences and penalties Any examination Invigilator/NBAA Coordinator who will breach any of the examination by-laws and its rules and procedures shall be liable for penalties/sanctions as stipulated in the Second Schedule of Training and Examination By-laws of 2022. Rechecking the scripts on arrival - 17 Verify source ↗
8.12.1
AI-assisted research summary: Scripts received must be thoroughly checked when they arrive at the collection point.
17.8.12.1 All the scripts received shall thoroughly be checked on arrival at the collection point. The purpose of doing this exercise is to ensure that all the candidates who have signed against the center attendance sheet have their scripts handed over. - 17 Verify source ↗
8.12.3
AI-assisted research summary: Candidates’ lists for examinations must be printed and used to check each candidate, absent candidates must be marked with “A”, and a report must be written at the end listing issues needing attention.
17.8.12.3 The candidates’ lists for all the examinations shall be printed and be used as a control list for checking each candidate who has attempted the examination. This is done by ticking on the list for each of the examination answer script read out. Where a candidate did not show up for the examination, a mark ‘A’ shall be marked to show that the candidate was absent. At the end of the process, a report shall be written indicating the issues which need attention. In many occasions, the previous reports have uncovered anomalies like: some candidates not signing against the attendance sheet and wrong quotation of index numbers etc. - 17 Verify source ↗
8.12.4
AI-assisted research summary: The noted anomalies must be rectified before the second stage of writing the dummy number can start.
17.8.12.4 The anomalies noted shall be rectified before the second stage of writing the dummy number can start. - 17 Verify source ↗
8.13.1
AI-assisted research summary: Examination answer scripts must be transcribed using dummy numbers to conceal candidate identities, and only entrusted persons may print or handle the dummy number lists.
17.8.13.1 In concealing the identity of candidates for marking purposes, all the examination answer scripts shall be transcribed with a dummy number. The dummy numbers are generated from the examination database randomly and each candidate is given a peculiar number. The dummy number lists shall be printed handled by only those persons entrusted with the work. - 17 Verify source ↗
8.13.2
AI-assisted research summary: The candidate’s index number is translated into a dummy number and written at the right-hand corner.
17.8.13.2 The candidate’s index number is translated to a dummy number and transcribed at the right-hand corner of the 49 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 17 Verify source ↗
8.13.4
AI-assisted research summary: Examination scripts must be carefully checked, packed, labeled, wrapped, and handed over for transport to the marking venue.
17.8.13.4 script and at the bottom of the script. Care shall be taken to ensure that there is double proofreading of the dummy number transcribed against the index number to avoid any errors before the flap containing the index number is torn. Once all the dummy numbers have been transcribed on all the answer scripts, and flaps removed, balanced with the number of scripts, packing and labeling the packages shall be done. In most cases, the scripts shall be packed in bundles of 100 and labeled. The label shall indicate the type of the examination, the number of scripts packed out of total number of scripts for that examination and the package lot number. The examination scripts shall then be wrapped in a brown paper and only the package number shall be written on the scripts package. A packing drawn shall show the number of packages contained per each examination and total number of scripts in a lot and in an examination. The packing list shall be handed over to a person who is to transport the scripts to the marking venue. - 17 Verify source ↗
8.14 Transportation of the examination scripts to the marking venue
AI-assisted research summary: This section concerns transporting the examination scripts to the marking venue.
17.8.14 Transportation of the examination scripts to the marking venue - 17 Verify source ↗
8.14.2
AI-assisted research summary: Examination answer scripts must be handled carefully, with an appointed officer accompanying them to the marking venue and checking counts against the packing list.
17.8.14.2 Care shall be taken when transporting the examination answer scripts to the marking venue. There shall be an officer appointed to accompany the examination scripts packages to the marking venue. Before the scripts are packed, the appointed officer shall be involved in counting each bundle of scripts to ensure that the number of scripts enclosed is correct as per the packing list given. When loading the scripts to the vehicle assigned for the task, the appointed officer shall be on alert to ensure that the packages are counted as they are being loaded in the vehicle. The number of parcels loaded shall tally with what has been indicated in the packing list. - 18
AI-assisted research summary: This provision is a heading for guidelines on marking NBAA examinations.
18.0 GUIDELINES FOR MARKING NBAA EXAMINATIONS - 18
AI-assisted research summary: This section says NBAA examination marking is done as teamwork involving Panel Leaders, Chief Markers, and Markers.
18.1 Panel leaders, Chief Markers and Markers The marking of NBAA Examinations is done in a team work and involves Panel Leaders, Chief Markers and Markers. Each one has got a significant role to play for successful completion of this noble task. The understanding of these instructions will enable you to accomplish this assignment smoothly and comfortably. - 18 Verify source ↗
1.1
AI-assisted research summary: The panel leader must coordinate, review, improve, and submit the panel’s exam materials and report.
18.1.1 Guideline to Panel Leader Being a Leader of the Panel, you will coordinate the following activities in that subject panel: 50 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) (a) (b) (c) (d) (e) (f) (g) Critically review the entire question papers in that particular subject panel e.g. Financial Accounting, Taxation, and Auditing etc. subject panel. Critically review the suggested solutions of all the papers in that panel. Re-work solutions to questions whose solutions have not been provided or to questions whose given solutions are not correct. Review the marking schemes if they exist, otherwise work out marking schemes for all the examinations. Ensure that the marking schemes are precise, detailed to allow for consistence in marking. For questions that involve calculations, allocate sufficient marks to working provided by candidates. Oversee the allocation of questions for marking. Advanced papers and more difficult and challenging questions shall be allocated to senior and more experienced markers. If a question is incorrect or there are typographic errors which distort the meaning of a question, candidates shall be given the benefit of doubt. Professional papers (core papers) in the Intermediate and Final levels shall of necessity be marked by experienced Professional Accountants/Auditors/subject specialists while non core papers in those levels shall be marked by holders of at least a second degree e.g. MBA or its equivalent. (h) Refer to any NBAA official on any further clarification with regard to your assignment. Complete the Panel Leader’s Report and submit it to the Secretariat. - 18 Verify source ↗
1.2 Guidelines to Chief Markers
AI-assisted research summary: The Chief Marker heads a team of markers in a subject and chairs the individual subject markers’ meeting.
18.1.2 Guidelines to Chief Markers (i) The Chief Marker heads a team of markers in a subject e.g Financial Accounting, Auditing Theory and Practice etc. and chairs the individual subject markers’ meeting. - 18 Verify source ↗
1.2.3
AI-assisted research summary: Panel members must review the question papers, suggested solutions, and marking scheme and agree on what should be done. The Chief Marker handles allocation of markers, and approval from the Executive Director is needed if a marker is given more than two questions in a paper.
18.1.2.3 to Being a member of the panel, you will participate in reviewing the question papers, suggested solutions and marking scheme and agree on what shall be done. The Chief Marker is responsible for the allocation questions markers in the team for marking. Instances where a Marker is allocated more than two questions in a paper an approval shall be sought from the Executive Director. Discuss the strategy for marking of a question which appears 51 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 18 Verify source ↗
1.2.10
AI-assisted research summary: The Chief Marker must mark at least one question, supervise the markers, review critical marks, consult the Panel Leader and Executive Director, and prepare notes and reports.
18.1.2.10 be ambiguous or could easily be misinterpreted by a candidate when answering. Ascertain with the markers whether marks/points shall be to alternative solutions or workings so that evaluation of the candidates’ answers may be fair and equitable. In order for the Chief Marker to be able to professionally his/her responsibilities, he/she shall mark at least one question in the paper he/she is Chief Marker for. As the Chief Marker where possible, shall be the last person to mark that paper in order to be able to assess the performance in that paper. It is your responsibility as a Chief Marker to supervise and evaluate the markers marking the paper to ensure that the assignment is being done correctly and consistently. Any problems encountered in the marking process shall be resolved between the Marker, Chief Marker, Panel Leader and the Executive Director. The Chief Marker will have to review critical marks, evaluate the over-all candidates’ performance and consult the Panel Leader and the Executive Director of the outcome. In the process of marking, take necessary statistics and notes for completing your Marker’s and Chief Marker’s Report. You are advised to scrutinize the Chief Marker’s and Marker’s Report formats before you start marking the scripts in order to note of the data/information required. - 18 Verify source ↗
1.2.11
AI-assisted research summary: Add the marks on each script cover and round the total mark to the nearest whole number.
18.1.2.11 Towards the end of the exercise: Add the marks on each script cover. Round off the total mark (final verdict) to the nearest – e.g. 42¼ = 42, 35½ = 36, etc. - 18 Verify source ↗
1.2.12 As the Chief Marker, being the last person to mark a question
AI-assisted research summary: The Chief Marker, when they are the last person to mark a question, must carry out several marking coordination tasks.
18.1.2.12 As the Chief Marker, being the last person to mark a question he/she shall: (a) (b) (c) (d) (e) Assess the performance trend of the candidates. Review the over-all marking of the other markers Be responsible for adding up the total marks for each script. Review all critical marks e.g. 38% - 39% for Professional levels examinations and 48% - 49% for ATEC examinations. Get hold of the Markers’ edited suggested solutions and Marking Scheme together with the Marker’s report for submission to Management. - 18 Verify source ↗
1.2.13
AI-assisted research summary: Check whether any part of the question has been left unmarked.
18.1.2.13 Check if there is any part of the question which has been left 52 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) unmarked. - 18 Verify source ↗
1.2.14
AI-assisted research summary: The Marker and Chief Marker must complete their reports.
18.1.2.14 Complete the Marker’s and Chief Marker’s reports. - 18 Verify source ↗
1.2.16
AI-assisted research summary: Arrange the answer books in the same order as the mark sheet, enter the marks using a marker’s assistance, print one copy of the mark sheet, and certify it before handing it to the NBAA Secretariat.
18.1.2.16 Arrange the answer books in the same numerical order as in the mark sheet. Enter the marks with the assistance of one of the markers, the candidates score in the template prepared in the computer and print one copy of the mark sheet and certify it before you hand it over to NBAA Secretariat. - 18 Verify source ↗
1.2.17
AI-assisted research summary: Handover the arranged answer books to the Secretariat and sign for them.
18.1.2.17 Handover the arranged answer books to the Secretariat and sign for them. - 18 Verify source ↗
1.3.1
AI-assisted research summary: A subject panel member participates in reviewing question papers, suggested solutions, and marking schemes, agrees on what should be done, and then receives question(s) for marking from the Chief Marker.
18.1.3.1 in reviewing Being one of the members in the subject panel, you will participate the question papers, suggested solutions, marking schemes and agree on what shall be done and then you will be allocated by the Chief Marker, question(s) for marking. - 18 Verify source ↗
1.3.2
AI-assisted research summary: Candidates must review and edit the suggested solutions carefully.
18.1.3.2 Review and edit the suggested solutions carefully, paying particular attention to what is required of the candidates. - 18 Verify source ↗
1.3.3
AI-assisted research summary: You must mark according to the agreed marking scheme, unless you have reasons to do otherwise.
18.1.3.3 You are required to mark according to the agreed marking scheme, unless you find reasons to do otherwise. Should that happen, discuss this new development with your Chief Marker. - 18 Verify source ↗
1.3.4 If the candidate’s answer to a question is incomplete, do not penalise
AI-assisted research summary: If a candidate’s answer is incomplete, the assessor should first check whether the candidate has shown relevant workings, summaries, or notes before penalising the candidate.
18.1.3.4 If the candidate’s answer to a question is incomplete, do not penalise the candidate before ascertaining whether he/she has shown relevant workings, summaries or notes for which points may be awarded. - 18 Verify source ↗
1.3.5 Marking of these examinations is different from the previous
AI-assisted research summary: These examinations are marked differently from previous examinations under competence-based syllabi, aiming to assess competencies rather than factual understanding.
18.1.3.5 Marking of these examinations is different from the previous examinations. These are the examinations under competence- based syllabi. The major aim of assessing candidates under this new system is to measure competencies that have been acquired by a candidate rather than testing the understanding of facts. - 18 Verify source ↗
1.3.6 Ascertain whether points/marks awarded to a question carry sufficient
AI-assisted research summary: Points or marks awarded to a question should be weighted according to how much they matter, with more marks for complex procedures requiring extensive workings.
18.1.3.6 Ascertain whether points/marks awarded to a question carry sufficient weighting, for example, a complex procedure or step requiring extensive workings shall be awarded more points out of the total allocated marks. - 18 Verify source ↗
1.3.7 In the process of marking, make sure that you take necessary statistics
AI-assisted research summary: While marking, take necessary statistics and notes to help write the Marker’s Report, and check the report format before you start marking.
18.1.3.7 In the process of marking, make sure that you take necessary statistics and notes that will assist you in the writing the Marker’s Report towards the end. You are advised to scrutinize the Marker’s Report format before you start marking the scripts in order to note of the data/information required. - 18 Verify source ↗
1.3.8 In awarding marks, make sure that all marks that are less than 10 are
AI-assisted research summary: When awarding marks, any mark below 10 must be written with a leading 0.
18.1.3.8 In awarding marks, make sure that all marks that are less than 10 are preceded by 0. e.g. 01, 05, 06. 53 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 18 Verify source ↗
1.3.9 After marking the first 10 scripts, have them evaluated by the Chief
AI-assisted research summary: After marking the first 10 scripts, have them evaluated by the Chief Marker, and discuss any proposed changes to the suggested solution marking scheme with the Chief Marker.
18.1.3.9 After marking the first 10 scripts, have them evaluated by the Chief Marker. Discuss with the Chief Marker any modifications that shall be made in the suggested solution marking scheme with a view to improving candidates’ performance. - 18 Verify source ↗
1.3.10 Add correctly the marks awarded
AI-assisted research summary: Add the marks awarded correctly.
18.1.3.10 Add correctly the marks awarded. - 18 Verify source ↗
1.3.11 Transfer the total marks awarded by you on a particular question, on
AI-assisted research summary: Write the total marks in the space provided on the candidate’s answer book, and do not round the marks unless you are a chief marker.
18.1.3.11 Transfer the total marks awarded by you on a particular question, on top of the candidate’s answer book in the space provided. Please do not round of the marks, only chief markers are required to round of the total marks when transferring on top of the script. - 18 Verify source ↗
1.3.12 While marking the allocated question(s), check carefully if there is
AI-assisted research summary: Check both the main answer book and the supplementary answer for any continuation of an allocated question.
18.1.3.12 While marking the allocated question(s), check carefully if there is any continuation of the question in both main answer book and supplementary answer. Experience show that some candidates transfer portion of their answers in subsequent pages, and sometimes they even write a wrong question numbers. - 18 Verify source ↗
1.3.13 Any subsequent alteration of marks shall be clearly shown on the left
AI-assisted research summary: If marks are altered later, the alteration must be clearly shown on the left-hand side and initialled by you.
18.1.3.13 Any subsequent alteration of marks shall be clearly shown on the left hand side of the altered marks and initialled by you. - 18 Verify source ↗
1.3.15
AI-assisted research summary: Answer books must be arranged in numerical order matching the mark-sheet before being returned, and the Markers’ Report should be completed neatly and submitted to the Chief Marker.
18.1.3.15 Arrange the answer books in the same numerical order as in the mark-sheet before returning them to your Chief Marker. Complete your Markers’ Report as neatly as possible and submit it to your Chief Marker. - 18 Verify source ↗
1.3.16 For any further clarification with regard to your assignment, you may
AI-assisted research summary: You may refer further questions about your assignment to your Chief Marker or any NBAA official.
18.1.3.16 For any further clarification with regard to your assignment, you may refer it to your Chief Marker and/or to any NBAA official. - 18 Verify source ↗
1.3.17 Do not use white out in case you need to make any alterations. Cross
AI-assisted research summary: Do not use white out for alterations; instead, cross out the altered mark neatly and add your initials.
18.1.3.17 Do not use white out in case you need to make any alterations. Cross neatly the altered mark and insert your initials against the altered mark. This applies to alterations in candidates’ answer books as well as in the mark sheet. - 18 Verify source ↗
1.3.18 Capture any funny/peculiar answers you come across while marking
AI-assisted research summary: If you find funny or peculiar answers while marking, include them in your submission report.
18.1.3.18 Capture any funny/peculiar answers you come across while marking and These funny/peculiar answers will be compiled by Secretariat for further actioning. in your submission report. include them - 18 Verify source ↗
1.3.19 Kindly ensure that all parts of the question are adequately marked
AI-assisted research summary: All parts of the question should be adequately marked, and any continuation should be checked in the supplementary booklet.
18.1.3.19 Kindly ensure that all parts of the question are adequately marked. See if the answer of a question has a continuation in the supplementary booklet. - 18 Verify source ↗
1.3.21
AI-assisted research summary: If a question has not been done by a candidate, use N/A (not attempted) at the top of the script and do not use a dash (-).
18.1.3.21 When transferring marks to the top of the script, use N/A (not attempted) for a question which has not been done by a candidate. Please do not use dash (-). If a candidate has not answered a question a - 18 Verify source ↗
1.3.21.1
AI-assisted research summary: 18.1.3.21.1 marker 54 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.)
18.1.3.21.1 marker 54 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 18 Verify source ↗
1.3.23
AI-assisted research summary: Markers must enter 0 instead of a dash or N/A, and use candidate-answer statistics when writing reports.
18.1.3.23 has to award “0” (zero) mark instead of putting dash (-) or N/A. Statistics for writing markers reports. Markers are requested to write their reports using the statistics derived from the number of candidates who answered a particular question. The following shall be observed: - There are special forms for making statistical analysis. These forms vary depending on the total marks of each question. They also vary depending on the level of examination (ATEC and Professional). - When doing calculations for the number of candidates who scored Pass, Credit or Distinction marks, the base shall be on the number of those who answered the question. - 18 Verify source ↗
1.3.24 When writing about candidates’ weakness(s) in a particular
AI-assisted research summary: When writing about weaknesses, be specific to the particular question and do not give general weaknesses.
18.1.3.24 When writing about candidates’ weakness(s) in a particular question, kindly try to be more specific to the question. Avoid writing general weaknesses. - 18 Verify source ↗
1.3.25
AI-assisted research summary: Do not take the suggested solutions after marking.
18.1.3.25 Do not take the suggested solutions after marking. - 19
AI-assisted research summary: Guidelines for the NBAA Secretariat on processing examination results.
19.0 GIDELINES FOR NBAA SECRETARIAT ON PROCESSING EXAMINATIONS RESULTS - 19
AI-assisted research summary: After examiners finish, the NBAA Secretariat must check and complete the marking and recording of scripts, marks, mark sheets, computer mark sheets, and grades.
19.1 After examiners have completed their work NBAA Secretariat shall do the following:- • Ensure all scripts are marked by going through each script. Unmarked questions/part of questions shall be submitted to a competent person in the Secretariat for marking Ensure that marks are appropriately added in each question and are reflected on the top of the answer booklet Ensure that the marks on the top of the answer book matches with the marks in the mark sheets Ensure that marks that are appearing in the mark sheets are correctly entered in the computer mark sheets Ensure that the grades are properly allocated through a designed data base system and appropriate verdicts are determined. • • • • • Checking of the marks and alteration of marks on the top of answers scripts due to wrong additions shall be accompanied by a signature/initial of the responsible secretariat member. - 19
AI-assisted research summary: The examination-results secretariat must be instructed, vetted staff must handle it, proof checks must be done twice at each data-input stage, and the database must be operated by one authorised person or designated staff who is accountable.
19.4 The secretariat involved in processing of the examination results shall be given thorough instructions on what should be done in carrying out the work. Issues of confidentiality and accuracy play an important role in this process. At every stage of data inputting proof checks should be done at least twice to avoid possible human errors. The secretariat involved in processing the examination results shall be the NBAA staff who have been vetted to undertake the assignment. The examination database currently should be operated by one person or designated staff who has been authorised by the Executive Director to effect the 55 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) required information or do any authorised alterations. The one person or the designated staff appointed shall be totally accountable for the operations of the database. - 20
AI-assisted research summary: Guidelines for moderating NBAA examination answer scripts.
20.0 GUIDELINES FOR MODERATION OF NBAA EXAMINATIONS ANSWER SCRIPTS - 20 Verify source ↗
1 Moderators of Answer Scripts
AI-assisted research summary: The NBAA conducts accountancy professional examinations, and they are to be moderated by highly qualified and competent resource persons to help maintain their status and quality.
20.1 Moderators of Answer Scripts The NBAA conducts accountancy professional examinations of international repute. The quality and rigour of the examinations are of the highest standards. In order for the examinations to maintain the status quo, there is need for these examinations to be moderated by highly qualified and competent resource persons. - 20
AI-assisted research summary: Marks in moderated answer scripts determine whether a candidate fails, advances to the next level, or qualifies for the CPA(T) qualification at the final level.
20.2 Objectives of Moderation The marks scored in the answer scripts being moderated, determine the professional progression of the candidate in the NBAA professional ladder. Should a candidate score marks below 40% or 50%* as the case may be, he/she is deemed to have failed in that examination. And should a candidate score 40%/50%* or more in all his/ her papers, he/she qualifies to proceed to the next level. If it is the final level, then one qualifies for a CPA(T) Professional Accounting qualification. The moderation exercise therefore assures that the marking was done fairly and consistently otherwise it is the moderator’s responsibility to correct any anomalies. - 20 Verify source ↗
3.1
AI-assisted research summary: Review the question paper, suggested solutions, and marking scheme critically.
20.3.1 Review critically the question paper, suggested solutions and marking scheme. - 20 Verify source ↗
3.2 In reviewing the marking of the scripts, the moderator must make sure
AI-assisted research summary: When reviewing script marking, the moderator must ensure the examination is solved, compare the solution with the markers’ solution, and assess the fairness of the marking scheme.
20.3.2 In reviewing the marking of the scripts, the moderator must make sure that he/she: Solves the examination; (i) Compares solution with the markers’ solution; (ii) Critically studies the marking scheme used by the markers and assesses its fairness or otherwise. - 20 Verify source ↗
3.3
AI-assisted research summary: A moderator must take a representative sample of marked scripts of at least 20% and re-assess it carefully.
20.3.3 Take a representative sample (at least 20% of the marked scripts) and re-assess them carefully. The sample can be selected from different clusters of performance - highest, average and below average scores. As a Moderator, however, you can use any other standard methods of selection, which you are kindly requested to specify. - 20 Verify source ↗
3.4
AI-assisted research summary: The provision says to establish that the marking scheme was agreed to, used consistently, and applied fairly.
20.3.4 In particular establish the following:- (i) That you agree with the marking scheme used (ii) That the marking scheme has been used consistently (iii) That the marking has been done fairly 56 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 20 Verify source ↗
3.6
AI-assisted research summary: Critical/border line cases should be reviewed, and changes should be recorded in the script, answer book, and moderator’s report.
20.3.6 All critical/border line cases should be reviewed. (38%-39%) - for professional level examinations or 48% - 49% for ATEC Examinations. All changes made should be included in the script and on top of the answer book. Furthermore, explanations have to be given in the moderator’s report for any changes made. - 20 Verify source ↗
3.8
AI-assisted research summary: Give reasons for any changes made in the mark sheet.
20.3.8 Give reasons for any changes made in the mark sheet. - 20 Verify source ↗
3.9
AI-assisted research summary: If there is evidence of shoddy marking in the selected sample, the moderator must report it and re-mark the entire scripts for that question.
20.3.9 If there is evidence of shoddy marking of a question(s) in the sample selected, the moderator has to report such observation and has to re-mark the entire scripts in that particular question(s). - 20 Verify source ↗
3.10For any further clarification with regard to your assignment, you may
AI-assisted research summary: You may consult NBAA officials for further clarification about your assignment.
20.3.10For any further clarification with regard to your assignment, you may consult any NBAA officials. - 20 Verify source ↗
3.11 The Board shall accredit and monitor all accounting programmes
AI-assisted research summary: The Board must accredit and monitor all accounting programmes offered by recognized training institutions in the country.
20.3.11 The Board shall accredit and monitor all accounting programmes offered by recognized training institutions in the country. - 20 Verify source ↗
3.12 All the recognized institutions offering the accounting programmes
AI-assisted research summary: Recognized institutions offering accounting programmes must seek exemption from the Board and submit accreditation applications using the prescribed form in the First Schedule.
20.3.12 All the recognized institutions offering the accounting programmes shall be required to seek for exemption from the Board by filing the prescribed form in the first schedule and submit the applications for accreditation. - 20 Verify source ↗
3.13 The Board shall grant exemptions to the accounting programmes on
AI-assisted research summary: The Board must grant exemptions to the accounting programmes if it is satisfied the institution has met the prescribed exemption requirements under the accreditation regulations.
20.3.13 The Board shall grant exemptions to the accounting programmes on being satisfied that the institution has met the prescribed exemption requirements as stipulated the accreditation regulations. in - 20 Verify source ↗
3.14 An existing institution enjoying Board’s exemption which fails to
AI-assisted research summary: An institution using the Board’s exemption must comply with the Exemption Accreditation regulations, or its exemption status may be withdrawn.
20.3.14 An existing institution enjoying Board’s exemption which fails to its the Exemption Accreditation regulations, comply with exemption status shall be withdrawn. - 20 Verify source ↗
3.15 A new institution applying for Board’s exemption which fails to
AI-assisted research summary: A new institution seeking Board exemption has its application rejected if it fails to comply with the Exemption Accreditation regulations.
20.3.15 A new institution applying for Board’s exemption which fails to its the Exemption Accreditation regulations, comply with application shall be rejected. - 20 Verify source ↗
3.16 The Board shall accredit and monitor all the approved Tuition
AI-assisted research summary: The Board must accredit and monitor approved Tuition Providers that run review classes for candidates preparing for Board examinations.
20.3.16 The Board shall accredit and monitor all the approved Tuition Providers which conduct review classes to candidates preparing for the Board’s examinations. - 20 Verify source ↗
3.17 The prospective Tuition Provider shall be required to apply for
AI-assisted research summary: A prospective Tuition Provider must apply for accreditation using the prescribed form and submit it to the Board.
20.3.17 The prospective Tuition Provider shall be required to apply for accreditation by filling the prescribed application form stated in the first schedule and submit it to the Board. A Tuition Provider who fails to comply with Tuition Provider’s Registration Guidelines shall be de-registered. - 21
AI-assisted research summary: The Board must ensure examinations are not held during public holidays.
21.0 CONDUCTING EXAMINATIONS DURING PUBLIC HOLIDAYS The Board, shall ensure that the examinations are not conducted during public holidays. However, if there is or are unforeseeable events during the examination week, the examinations shall be conducted as planned. 57 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 22 Verify source ↗
1. 1 The Board has in place a system of accommodating candidates transferring
AI-assisted research summary: The Board must have a system for accommodating candidates moving from the old syllabus to the new syllabus.
22.1. 1 The Board has in place a system of accommodating candidates transferring from old/phase out syllabus to the new syllabus. A Conversion Scheme has been prepared to take account of candidates who have completed a level or those who have been referred in one or two subjects in the phased-out syllabus transferring to the new syllabus. The Conversion Scheme is shown in the Fifth Schedule to these By-laws. The following categories of candidates’ examination status have been considered in the Conversion Scheme
Part
Schedule to these By-laws.
- 22 Verify source ↗
1.2
AI-assisted research summary: Candidates who passed a level and are moving to the new syllabus must sit for the new subjects not covered in the phased-out syllabus.
22.1.2 Candidates who passed a level Candidates who had passed a level, now transferring to the new syllabus shall be required to sit for the new subjects that have not been covered in the phased-out syllabus. - 22 Verify source ↗
1.3 Candidates with Referral Status
AI-assisted research summary: Candidates with referral status who are moving to a new syllabus must be treated paper-by-paper for papers not covered by the new syllabus, and they must follow the progression rule.
22.1.3 Candidates with Referral Status: Candidates who had referral status, now transferring to new syllabus shall be considered on paper-to-paper basis for all the papers that had not been covered under the new syllabus. The candidates, however shall be required to observe the progression rule. - 22 Verify source ↗
1.4
AI-assisted research summary: Candidates whose referral status was revoked or withdrawn under the phased-out examination are to be considered on the papers revoked and the other papers not covered by the new syllabus when they transfer to the new syllabus.
22.1.4 Candidates whose referral status was revoked/withdrawn under the phased out examination Candidate with that status now transferring to the new syllabus shall be considered on all the papers that had been revoked plus the all other papers that had not been covered under the new syllabus. - 22 Verify source ↗
1.5
AI-assisted research summary: Candidates who failed a level or module and are moving to the new syllabus must be considered using their current examination status.
22.1.5 Candidates who had fail status Candidates who had failed a level/module now transferring to the new syllabus, shall considered on the basis of current examination status he/she holds. - 22 Verify source ↗
1.6
AI-assisted research summary: This section concerns institutional qualifications that are considered for exemption from parts of the Board’s examinations.
22.1.6 Institutional Qualifications considered for exemption from parts of the Board’s examinations - 22 Verify source ↗
1.7 In recognition of prior learning the Board has accredited a number of institutional
AI-assisted research summary: The Board has accredited some institutional programmes and may grant exemptions for them based on prior learning.
22.1.7 In recognition of prior learning the Board has accredited a number of institutional programmes and grant exemption as indicated below:- - 22 Verify source ↗
1.8
AI-assisted research summary: Specified accounting graduates must start at the Intermediate Level (Skills and Analysis Level).
22.1.8. Three years’ degree in Accounting specialty/NTA level 8/Advanced Diploma in Accounting Graduates of Bachelor of Accounting/Bachelor of Accounting and Finance/ Bachelor of Business Administration – Accounting Option or NTA Level 8 accounting program from recognized institutions that had been accredited by the Board shall start at the Intermediate Level (Skills and Analysis Level) - 22 Verify source ↗
1.9 Two-year Diploma in Accounting/NTA level 6 Accounting Programs
AI-assisted research summary: Certain accounting diploma holders from Board-accredited institutions must start at Foundation Level.
22.1.9 Two-year Diploma in Accounting/NTA level 6 Accounting Programs Holders of Diploma in Accounting/Diploma in Business Administration - Accounting option/NTA Level 6 = Accounting programs from the recognized 58 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) institutions that had been accredited by the Board shall start at Foundation Level (Knowledge and Skills Level) - 22 Verify source ↗
1.10 Holders of Certificate in Accounting/NTA level 4 with accounting specialty
AI-assisted research summary: Certain Certificate in Accounting/NTA level 4 holders must start at ATEC II examinations.
22.1.10 Holders of Certificate in Accounting/NTA level 4 with accounting specialty Holders of Certificate in Accounting/NTA level 4 specializing in Accounting from recognized institutions that had been accredited by the Board shall start at ATEC II examinations. - 23
AI-assisted research summary: This section is about the procedure for releasing provisional examination results.
23.0 PROCEDURE FOR RELEASE OF PROVISIONAL EXAMINATION RESULTS - 23 Verify source ↗
2.1
AI-assisted research summary: The Education and Publications Committee must pass and declare the provisional examination results, but only pending approval by the Governing Board.
23.2.1 The Education and Publications Committee shall pass and declare the provisional examination results pending approval by the Governing Board; - 23 Verify source ↗
2.4
AI-assisted research summary: The Committee must disclose provisional examination results within four weeks after the examinations end.
23.2.4 Disclosure of the provisional examination results shall be made by the Committee not later than four weeks after the end of the examinations; If there is any candidate who has not been satisfied with the provisional results or having any query shall be required to forward the case to the Board in writing in a prescribed form within five days after the release of the provisional results. The provisional results shall be supported with relevant reports concerning the compilation process which shall also be deliberated upon and approved by the Committee including: - (i) (ii) registered for the examinations, sat or absent, cleared their respective levels, The examination results booklets showing the candidacy registration, name, gender, institution attended, grades and verdicts for each candidate in a respective examination level.; The reports that show the analysis of the candidates who: a. b. c. d. partially passed e. failed, f. qualified for the award of prizes g. qualified for the award of certificates h. their grades have been withdrawn after failing to complete their examination levels within the prescribed period of time remained with only one chance to complete their levels; the performance of the training institutions and tuition providers; (iii) The report on the performance of the training institutions and tuition i. j. providers; (iv) Examiners’ Report showing the analysis of performance in each subject, examiners comments and recommendations as well as institutional performance; and (v) The report showing the analysis of educational background for the candidates who qualified for the award of CPA(T) certificates. - 23 Verify source ↗
2.5
AI-assisted research summary: The Executive Director must release provisional examination results soon after the Education and Publications Committee meeting, using the Board-prescribed format and approved publication channels.
23.2.5 The provisional results of candidates in every examination, arranged in a manner as prescribed by the Board, shall be released by the Executive Director through NBAA website, email, online MEMS accounts, media and 59 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) other approved sources/means soon after the Education and Publications Committee meeting. - 23 Verify source ↗
2.6 Provided that the results shall not be regarded as final until they are reviewed and
AI-assisted research summary: The results are not final until the Governing Board reviews and approves them.
23.2.6 Provided that the results shall not be regarded as final until they are reviewed and approved by the Governing Board - 23 Verify source ↗
2.7
AI-assisted research summary: Examination results must be published using only the candidate’s examination number and letter grade; in the Candidate information system, an individual candidate can see their name.
23.2.7 The results shall be published, showing only the candidate’s examination number (for identification) and the letter grade obtained in the examination; Provided that with regard to Candidate information system, an individual candidate will be able to see his/her name. - 23 Verify source ↗
2.9
AI-assisted research summary: Provisional marks must use the same format as results released after Board approval, and results must not be released to candidates under investigation for the Board’s examination offences in the Second Schedule.
23.2.9 The format of the provisional marks shall correspond to the format of releasing the results after approval of the Board; The results shall not be released to candidates who are being investigated under the Board’s examination offences prescribed under the Second Schedule of these Bylaws;
Part
Schedule of these Bylaws;
- 23 Verify source ↗
2.10
AI-assisted research summary: Candidates do not have a right to access the scripts after they have been submitted to the Board at the end of an examination.
23.2.10 No candidate shall have a right of access to the scripts, once submitted to the Board after the end of each examination. 60 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) _____________ FOURTH SCHEDULE ____________ (Made under paragraphs 3, 10, 45, 47 and 49) FEES S/N. Service Item Form fee ATEC – Professional Candidacy Registration Fees ATEC Professional Rate/Fee TZS.20,000.00 TZS.30,000.00 TZS.60,000.00 - 5 Verify source ↗
Section 5
AI-assisted research summary: This section lists examination-related fees, including repeated-subject fees, exemption fees, registration fees, and related processing or subscription charges.
5. Examination Structure Fee ATEC I Repeate Repeated subject TZS.65,000.00 TZS.35,000.00 ATEC II Repeated subject TZS.70,000.00 TZS.40,000.00 Foundation Repeated subject TZS.110,000.00 TZS.70,000.00 Intermediate Repeated subject TZS.140,000.00 TZS.100,000.00 Final Repeated subject TZS.160,000.00 TZS.120,000.00 Exemption Fees (single subject) Foundation TZS.40,000.00 Applicable Registration Fee at each Examination Level ATEC I 61 Application Processing Fee - TZS. 20,000.00 - REG. FEE TZS. 30,000.00 SASF- 40,000.00 Total TZS. 90,000.00 TZS. Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) ATEC II Application Processing Fee - TZS. 20,000.00 REG. FEE - 30,000.00 EXEMP.-TZS. 45,000.00 SASF - TZS. 40,000.00 Total TZS. 135,000.00 TZS. FOUNDATION LEVEL Application Processing Fee - TZS. 20,000.00 REG. FEE - TZS. 60,000.00 EXEMP.- TZS. 115,000.00 SASF 75,000.00 - TZS. INTERMEDIATE LEVEL Annual Subscription Fees ATEC Professional Preparation of Transcript (per examination level) ATEC Professional - 8 Verify source ↗
Section 8
AI-assisted research summary: This section is titled “Preparation letter of Recommendation (per examination level)”.
8. Preparation letter of Recommendation (per examination level) - 9 Verify source ↗
Section 9
AI-assisted research summary: This section lists several fees in Tanzanian shillings for ID loss/renewal and related professional processing items.
9. Loss/renewal of ID fee ATEC Professional ATEC and Professional 62 Total TZS.270,000.00 Application Processing Fee - TZS. 20,000.00 REG. FEE - TZS. 60,000.00 EXEMP.- TZS. 215,000.00 SASF- TZS. 75,000.00 Total TZS.370,000.00 TZS.40,000.00 TZS.75,000.00 TZS.40,000.00 TZS.45,000.00 TZS.20,000.00 TZS.30,000.00 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 11 Verify source ↗
Section 11
AI-assisted research summary: This provision lists statement of result fees in TZS for ATEC and Professional ATEC.
11. Statement of result fee ATEC and Professional ATEC Professional TZS.25,000.00 TZS.20,000.00 - 12 Verify source ↗
Section 12
AI-assisted research summary: Graduation fees are set at TZS 120,000 for CPA/CPA Equivalent & IPSAs and TZS 70,000 for ATEC.
12. Graduation fee CPA/CPA Equivalent & IPSAs TZS.120,000.00 ATEC TZS.70,000.00 - 13 Verify source ↗
Section 13
AI-assisted research summary: This section sets fees for a review application and an appeal application, and mentions a late lodgment fee for an appeal.
13. Review Application Fee (per subject) ATEC Professional Diploma/Certificate TZS.180,000.00 14 Appeal Application fee TZS.500,000.00 15 Late Lodgment fee of an appeal - 16 Verify source ↗
Section 16
AI-assisted research summary: This section lists a search fee of TZS 800,000 and also shows TZS 30,000 for ATEC Professional Diploma/Certificate.
16. Search fee TZS. 800,000.000 TZS.30,000.00 ATEC Professional Diploma/Certificate 63 Accountants and Auditors (Training and Examinations) GN. NO. 486 (Contd.) - 17 Verify source ↗
Convocation
AI-assisted research summary: All graduates are charged a convocation fee of TZS 30,000.00.
17. Convocation All Graduates TZS.30,000.00 Fee - 18 Verify source ↗
Late collection
AI-assisted research summary: A TZS 50,000 fee applies to late collection of certificates after six months from graduation.
18. Late collection of certificates All levels TZS.50,000.00@ exceeding six months after graduation - 19 Verify source ↗
Mid-session
AI-assisted research summary: This provision lists mid-session examination fees for Foundation, Intermediate, and Final levels.
19. Mid-session examinations Foundation Intermediate Final TZS.450,000.00 TZS.500,000.0 0 TZS.550,000.0 0 - 20 Verify source ↗
Late return of
AI-assisted research summary: This provision concerns late return of a graduation gown, with something applying per day.
20. Late return of graduation gown per day - 22 Verify source ↗
Section 22
AI-assisted research summary: Late applications attract a penalty fee, including TZS 20,000 for each extra day, with a separate doubled-rate reference except for mid-session examinations.
22. Penalty Fees for late Applications: TZS. 20,000 for every exceeding day (7 days after graduation day) To be charged twice [the rate pegged in US $] except in mid-session examinations A penalty fee will be charged for applications submitted late at intended examination session, as per the schedule shown below: May exam Form of payment November exam without Payment penalty Payment with 50% penalty January 1 March 16 March March - 15 - 30 15 July– 1 September 16 September - 30 September Payment with 100% penalty 1 April – 15 April 1 October – 15 October Dar es Salaam, 22nd May, 2023 SYLVIA SHAYO TEMU, Chairman of the National Board of Accountants and Auditors 64
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