The Accountants and Auditors (Registration) By-laws, 2023

This section is a heading for citation and interpretation in Part II on registration of accountants.

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Jurisdiction: Tanzania
Instrument: Act or statute
Citation: The Accountants and Auditors (Registration) By-laws, 2023
Version: Undated source snapshot
Language: en
Official source: View official record ↗

CPD CPD administration CPD evidence CPD provider approval accountancy accountancy profession accountancy registration accountancy regulation accountancy services accountants accounting accounting and auditing registration accounting practice accounting registration address change notification address information administrative appeal annual subscription appeal process appeals application fees application form application forms application process +110 more

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About this statute

This section is a heading for citation and interpretation in Part II on registration of accountants. This section appears to list registration categories and related topics for accountants and auditors, including honorary membership and registration certificates. This section is a contents-style heading listing topics covered by Section 37. This provision gives the short title of the By-laws. This section defines terms used in the By-laws, including “Act,” “Board,” “certificate of practice,” “Certified Public Accountant,” and “CPD.”

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Provisions of The Accountants and Auditors (Registration) By-laws, 2023

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2
Section 2
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AI-assisted research summary: This section is a heading for citation and interpretation in Part II on registration of accountants.

2. Citation. Interpretation. PART II REGISTRATION OF ACCOUNTANTS

Part

PART II

14
Section 14
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AI-assisted research summary: This section appears to list registration categories and related topics for accountants and auditors, including honorary membership and registration certificates.

14. Registration of certified public accountants. Registration of graduate accountant. Categories of registration. Upgrade of registration to associate accountant. Upgrade of registration to fellow accountant. Registration of accounting technician. Registration of temporary member. Registration of accountant of member state. Reciprocal membership. Registration of honorary member. Rights and obligations of honorary member. Registration certificate. 1 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) PART III GENEREAL PROVISIONS FOR ACCOUNTANTS
3
Any person who intends to practice as a
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AI-assisted research summary: A person who wants to practice as a Certified Public Accountant or in public practice must apply to the Board for registration using Form 1A.

3.- Any person who intends to practice as a Certified Public Accountant or Certified Public Accountant in Public Practice shall apply for registration 4 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) to the Board in Form 1A as prescribed in the First Schedule together with- (a) certified copies of relevant certificates of the Board or the foreign examination considered equivalent by the Board; (b) proof that the applicant has completed the prescribed period of relevant pre- qualification or post-qualification accounting or auditing experience; (c) recent passport size photographs of the applicant; (d) name and address of employer and two professional accountants registered with Board to act as referees; (e) proof of payment of the prescribed non- refundable application fees as set out in the Third Schedule. (f) National Identification Card Number (NIDA)

Part

PART III

37
Section 37
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AI-assisted research summary: This section is a contents-style heading listing topics covered by Section 37.

37. Use of designatory letters. Annual subscription fees. Penalty for late payment of annual subscription fees. Change of address. Continuing professional development programmes. Recognition of approved CPD provider. Fees for CPD event. Non-compliance with CPD requirements. Retired member. Rights enjoyed by retired members. Restoration to registered person. Absent member. Processing of application. Deletion of persons from register, list and restoration. Collaboration with other institutions. Code of Ethics for Professional Accountants. Establishment of Membership, Ethics and Compliance Committee. Cessation of membership. Procedure for appeal. Determination of appeal. Validity of transaction in electronic form. Offences. Revocation. 2 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT, (CAP. 286) ________ BY-LAWS ________ (Made under section 45) ___________ THE ACCOUNTANTS AND AUDITORS (REGISTRATION) BY-LAWS, 2023 Citation
1
These By-laws may be cited as the Accountants
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AI-assisted research summary: This provision gives the short title of the By-laws.

1. These By-laws may be cited as the Accountants and Auditors (Registration) By-laws, 2023. Interpretation Cap. 286
2
In these By-laws, unless the context otherwise
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AI-assisted research summary: This section defines terms used in the By-laws, including “Act,” “Board,” “certificate of practice,” “Certified Public Accountant,” and “CPD.”

2. In these By-laws, unless the context otherwise requires- “Act” means the Accountants and Auditors (Registration) Act; “absent member” means a registered member referred to under paragraph 26; “accounting technician” shall have the meaning ascribed to it under the Act; “Approved Continued Professional Development Provider” means a firm registered by the Board in the category of medium or large or a tuition provider or accountancy member association registered by the relevant authority; “associate accountant” means a person registered by the Board as such and having met the conditions stipulated for that registration; “Board” means the National Board of Accountants and Auditors established under the Act; “certificate of practice” means a certificate issued by the Board to a Certified Public Accountant, Certified Public Accountant in Public Practice, Temporary Certified Public Accountant and Temporary Certified Public Accountant in Public Practice; “Certified Public Accountant” means a person registered as such pursuant to section 7 of the Act; “Certified Public Accountant in Academics” means a 3 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) person registered as such pursuant to section 7 of the Act; “Certified Public Accountant in Public Practice” means a person registered as such pursuant to section 7 of the Act; “Continuing Professional Development” or “CPD” means the learning and acquisition of capabilities that enable which contribute professional accountants to perform their roles competently; to competence “fellow accountant” means a person registered by the Board as such and having met the conditions stipulated for that registration; “graduate accountant” shall have the meaning ascribed to it under the Act; “honorary member” means any registered member who is in practice and has made an outstanding contribution to the accountancy profession or have achieved professional or academic prominence in related disciplines; “post-qualification experience” means practical experience that a Graduate Accountant acquires after passing professional examinations conducted by the Board or equivalent bodies or institutes; “practical experience log book” means the record book of work experience of the registered member issued by the Board; “pre-qualification experience” means practical experience that a person acquires before passing accountancy professional examinations conducted by the Board or equivalent bodies or institutes; “retired member” means a person registered as such pursuant to section 7 of the Act. PART II REGISTRATION OF ACCOUNTANTS Registration of certified public accountants
15
Any registered member save for graduate
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AI-assisted research summary: Registered members may use the letters CPA before their name, except graduate accountants.

15. Any registered member save for graduate accountant may use the designatory letters CPA before 10 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) his name. Annual subscription fee
16
(1) A
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AI-assisted research summary: Registered members must pay the annual subscription fee on 1 July each year, and members registered after the due date must pay the full fee for their category.

16.-(1) A registered member shall, upon admission into the register, pay annual subscription fee on the first day of July of each year as prescribed in the Third Schedule. (2) Any member who is registered after due date shall pay full amount of annual subscription fee in the respective category. Penalty for late payment of annual subscription fees
17
(1) A registered member who fails to pay the
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AI-assisted research summary: A registered member who does not pay the annual subscription fee faces escalating penalty sums after 3, 6, 9, and 12 months, and may be deregistered after two consecutive years of non-payment.

17.- (1) A registered member who fails to pay the prescribed annual subscription fee shall, after a lapse of grace period of three months from the due date, be liable to pay, in addition to the fee dues- (a) at the lapse of three months from the date the fee was due, a penalty sum equivalent to twenty five percent of the fee due; (b) at the lapse of six months from the date the fee was due, a penalty sum equivalent to fifty percent of the fee due; (c) at the lapse of nine months from the date the fee was due, a penalty sum equivalent to seventy five percent of the fee due; or (d) at the lapse of twelve months and beyond from the date the fee was due, a penalty sum equivalent to one hundred percent of the fee due. (2) A registered member who fails to pay the prescribed subscription fee for two consecutive years from the date the fee is due shall, be deregistered by the Board.
18
(1) Every registered member shall notify the
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AI-assisted research summary: Registered members must tell the Board about any address change within 21 days.

18.-(1) Every registered member shall notify the Board of any changes of address within twenty-one days from the date of any such change of address. (2) A person who fails to comply with the requirement of subparagraph (1) shall, upon notice, pay a penalty for non compliance as prescribed in the Third Schedule. Change of address Continuing

Part

Schedule together with-

4
(1) A person eligible for registration as a
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AI-assisted research summary: Some people may be registered as graduate accountants, and one group must be transferred to the Board’s register of members immediately after passing the Board’s certified public accountant examination.

4.-(1) A person eligible for registration as a graduate accountant shall immediately be transferred to the Board’s register of members after successful completion of the Board’s certified public accountant examination. (2) A person with a foreign professional qualification and not a member of any professional accountancy body may be registered by the Board as graduate accountant after confirming that the respective professional body is recognized by NBAA (3) Any person who has successfully completed all professional examinations from any of the East Africa Community Institutes of Accountants and not a member of any accountancy professional body may be registered by the Board as a graduate accountant. Registration of graduate accountant Categories of registration
5
Persons who qualify for registration under the
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AI-assisted research summary: The Board must categorise persons who qualify for registration under the Act into specified classes.

5. Persons who qualify for registration under the Act shall be categorised by the Board as follows: (a) fellow accountants; (b) associate accountants; (c) graduate accountants; or 5 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Upgrade of registration to associate accountant (d) accounting technicians.
6
(1) A graduate accountant shall be eligible for
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AI-assisted research summary: A graduate accountant may qualify for registration upgrade if they submit the required log book, apply on Form 1B, and meet the listed supporting-document requirements.

6.-(1) A graduate accountant shall be eligible for upgrade of registration to Associate Certified Public Accountant, Associate Certified Public Accountant in Academics or Associate Certified Public Accountant in Public Practice upon submission to the Board of practical experience log book of the Graduate Accountant with post-qualification experience submitted to the Board for three consecutive years and upon application as such to the Board in Form 1B as prescribed in the First Schedule. (2) A duly completed application form referred to under subparagraph (1) shall be accompanied with- (a) copy of relevant certificates issued by the Board; (b) name and address of employer and two professional accountants registered with the Board to act as referees; (c) recent passport size photograph of the applicant; (d) proof of payment of the prescribed non- refundable application fees as prescribed in the Third Schedule; (e) proof of compliance with CPD requirement of three consecutive years at the time of applying for registration for Associate Certified Public Accountant, Associate Certified Public in Academics and Associate Accountant Certified Public Accountant in Public Practice; and (f) introduction letter from his employer as a proof of employment. Upgrade of registration to fellow accountant
7
A person shall be eligible for upgrade of
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AI-assisted research summary: A person may qualify for upgrade to fellow accountant only after applying to the Board in Form 1C and satisfying the stated experience and contribution requirements.

7. A person shall be eligible for upgrade of registration as fellow accountant upon application as such to the Board in Form 1C as prescribed in the First Schedule, if he satisfies the Board that: (a) he has been an Associate Certified Public Accountant, Associate Certified Public Accountant in Academics or an Associate Certified Public Accountant in Public Practice 6 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) with a good standing work experience record of seven years prior to his application as fellow Certified Public Accountant, fellow Certified Public Accountant in Academics or fellow Certified Public Accountant in Public Practice and has made significant contribution to the development of such profession, including: (i) mentoring at least twenty graduate accountants for the period of seven consecutive years; (ii) preparation and presentation of at the in related profession five papers least accountancy accounting; and to (iii) publishing at least three articles in the NBAA Accountant Journal or any other with accountancy profession. (b) in case of a person whose practice was based journal related outside the United Republic- (i) he has been registered as Fellow member of a professional member body outside the country with a good standing performance in a recognized professional accountancy body of equivalent standing existing outside the United Republic; or (ii) he has been an associate accountant with a good standing performance record in a recognised professional accountancy equivalent standing existing outside Tanzania for seven years prior to his application for fellow membership. body of Registration of accounting technician

Part

Schedule, if he satisfies the Board that:

8
(1) A person shall be eligible to have his name
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AI-assisted research summary: A person may be entered in the register of accounting technicians if they apply to the Board in the prescribed form and submit the required documents.

8.-(1) A person shall be eligible to have his name entered in the register of accounting technicians upon application as such to the Board in Form ID as prescribed 7 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) in the First Schedule. (2) A duly completed application form shall be accompanied with- (a) in the case of an applicant who is a member of Institute of Accounting Technicians, proof of the membership as guarantee of academic knowledge and relevant practical experience in accounting; Board’s Accounting (b) in the case of an applicant who is a holder of the Technicians Certificate (ATEC) or its equivalent, the certificate or certified copy thereof; payment non-refundable application fee as prescribed in the Third Schedule; (c) proof of of (d) copy of relevant certificates issued by the Board or copy of equivalent certificates; (e) one recent passport size photograph; and (f) introduction letter from employer as a proof of employment. to In (3) addition requirements under subparagraph (2)(b), a person who is a holder of Board’s its Accounting Technician Certificate equivalent shall be recognized by the Board as a qualified person for registration as an accounting technician upon completion of one year accountancy work experience. (ATEC) or Registration of temporary member

Part

Schedule;

9
(1) Any member of a professional accountancy
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AI-assisted research summary: Eligible members of certain accountancy bodies outside Tanzania may be registered by the Board as temporary certified public accountants, but they must apply in the required form and meet the listed application requirements.

9.-(1) Any member of a professional accountancy body of equivalent standing existing outside Tanzania may be registered by the Board as a Temporary Certified Public Accountant or Temporary Certified Public Accountant in Public Practice (2) Subject to section 15 of the Act, a person eligible for registration as a Temporary Certified Public Accountant or Temporary Certified Public Accountant in Public Practice shall apply for registration to the Board in Form 1E as prescribed in the First Schedule. (3) A duly completed application form referred to under subparagraph (2) shall be accompanied with- (a) copies of relevant certificates issued by a 8 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) professional accountancy body of equivalent standing existing outside Tanzania; (b) name and address of local employer to act as a referee; (c) proof of employment with a local employer; (d) recent passport size photograph of the applicant; (e) proof of payment of the prescribed non- refundable application fees as prescribed in the Third Schedule; and (f) introduction letter from his local employer as a proof of employment. (4) Every person applying for registration under subparagraph (2) shall- (a) be required to sign an undertaking that upon registration, shall observe that person accounting and auditing standards and the laws regulating the accountancy profession in the United Republic of Tanzania; (b) not use the designation or prefix before being registered or after ceasing to be a registered; and (c) undertake to fully comply with the code of ethics and conduct issued by the Board. Registration of accountant of member state
10
An applicant who is a citizen of any member
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AI-assisted research summary: An eligible applicant from an East African Community member state has the same status as set out in the relevant Mutual Recognition Agreement.

10. An applicant who is a citizen of any member state in the East African Community shall have the same status as specified in the Mutual Recognition Agreement signed by the member and approved by the Governing Board or Council of the respective member state. Reciprocal membership
11
(1) The Board may, by resolution and in its
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AI-assisted research summary: The Board may decide by resolution to register certain eligible overseas accountancy professionals as reciprocal members.

11.-(1) The Board may, by resolution and in its discretion, register the following persons as reciprocal members: (a) any member of a professional accountancy body of equivalent standing existing outside Tanzania who has completed a professional accountancy course as per the International Education Standards (IESs) issued by the International Accounting Education Standards 9 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Board (IAESB); (b) any member of a professional accountancy body of equivalent standing existing outside Tanzania who has obtained the requisite practical experience in accordance with the national laws of the home country; (c) any member of a professional accountancy body of equivalent standing existing outside Tanzania who is a member in good standing of a professional accountancy body in the home country. (2) Resolution of the Board shall determine the manner and extent of operation of the reciprocal member.
12
(1) A person may be eligible for registration
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AI-assisted research summary: A person may qualify for registration as an honorary member if the person satisfies the Board about specified accountancy achievements or prominence.

12.-(1) A person may be eligible for registration as honorary member if he satisfies the Board that he has- (a) made outstanding contribution to the development of accountancy profession; or (b) achieved professional or academic prominence in accountancy related disciplines. (2) The Executive Director may, upon fulfillment of requirements under this paragraph, recommend to the Board for approval of a member to be registered as honorary member. Registration of honorary member Rights and obligations of honorary member
13
Honorary member may use the designatory
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AI-assisted research summary: An honorary member may use the designatory letters CPA with “Hon” after their name.

13. Honorary member may use the designatory letters CPA which includes “Hon” suffix after his name. Registration certificate
14
(1) The Board shall, upon consideration of
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AI-assisted research summary: The Board must grant a certificate of registration to a successful applicant when it considers an application under these By-laws, and the certificate must follow the Second Schedule.

14.-(1) The Board shall, upon consideration of application under these By-laws, grant to a successful applicant a certificate of registration for each respective category of registration. (2) Certificates issued by the Board under these By-laws shall be as prescribed in the Second Schedule. PART III GENERAL PROVISIONS FOR ACCOUNTANTS Use of designatory letters

Part

Schedule.

19
(1) A registered member shall participate in
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AI-assisted research summary: This section requires registered members and several accountant categories to complete CPD hours, with some hours needing to come from Board activities, and it requires reporting of non-Board CPD details to the Board.

19.-(1) A registered member shall participate in 11 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) professional development programmes CPD programmes organised or approved by the Board for that purpose. (2) A graduate accountant shall attend a minimum of thirty hours of CPD. (3) An accounting technician shall attend a minimum of twenty hours of CPD. (4) A Certified Public Accountant in Public Practice, Certified Public Accountant, Certified Public Accountant in Academics, Temporary Certified Public Accountant and Temporary Certified Public Accountant in Public Practice shall attend at least forty hours of CPD every year. (5) In any case, at least seventy-five percent of the CPD hours attended by a member per annum shall be from the Board’s continuous professional development activities. (6) A registered member who has attended continuous professional development activities other than the continuous professional development activities prepared by the Board shall submit details of such continuous professional development hours to the Board. (7) A CPD activity shall be conducted in accordance with the guidelines on CPD stipulated in the Fourth Schedule. Recognition of approved CPD provider
20
(1) A firm, tuition provider or accountancy
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AI-assisted research summary: Some Tanzania-registered providers must apply to the Board to be recognised as approved CPD providers and submit specified proof. Approved CPD provider certificates last three years and may be renewed for another three years; most approved providers must also pay 5% of estimated CPD event collection fees upfront.

20.-(1) A firm, tuition provider or accountancy member association registered in Tanzania which intends to be recognised as approved CPD provider shall apply to the Board and provide- (a) proof of payment of non-refundable the Third in application fees prescribed Schedule; (b) for audit firm, proof of compliance with the auditing standards, laws and regulations; (c) for tuition provider, proof of registration with the Board; (d) for accountancy member association, proof of registration with the relevant authority. (2) CPD programme other than CPD programme conducted by the Board shall be approved by the Board 12 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (3) An upon application by the approved CPD provider. application conducting CPD programme under this paragraph shall be made by filling Form 1F set out in the First Schedule within one month before the date of the programme. for Fees for CPD event (4) Certificate issued to approved CPD provider shall be valid for a period of three years. (5) Certificate issued under subparagraph (4) may, upon application in a manner prescribed in the Second Schedule and upon payment of fees prescribed in the Third Schedule, be renewed for a further period of three years. (6) Except for accountancy member association, any approved CPD provider shall pay upfront five percent of the estimated CPD event collection fee.

Part

Schedule and upon payment of fees prescribed in the

21
(1) A member of the Board who intends to
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AI-assisted research summary: A Board member who wants to attend a CPD event must pay the fee set by the Board.

21.-(1) A member of the Board who intends to attend any CPD event organised by the Board shall pay fee as may be determined by the Board. (2) Where a member who has paid for CPD event fails to attend for sufficient reason, he shall inform the Board in writing requesting the fee to be transferred to one of the subsequent events indicated in the CPD calendar not later than three months. (3) Fees paid for a CPD event shall not be refundable where a member who fails to attend a CPD event- (a) fails to inform the Board pursuant to subparagraph (2); or (b) informs the Board but fails to attend the under indicated event subsequent subparagraph (2). Non-compliance with CPD requirements
22
(1) A registered member shall, within thirty
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AI-assisted research summary: Registered members must submit outside-Board CPD hours within 30 days after each calendar year ends.

22.-(1) A registered member shall, within thirty days from the end of each calendar year, submit to the Board, CPD hours obtained outside the Board’s activities. (2) The Board shall issue a thirty days’ notice of intention to impose penalty to a registered member who has not attained the required CPD hours after the end of each calendar year. 13 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (3) A registered member who, without reasonable cause, fails to attain the required CPD hours shall pay a penalty as prescribed in the Third Schedule. (4) A registered member who fails to comply with the CPD requirement for two consecutive years shall be deregistered by the Board. Retired member
23
(1) A person who retires from service after
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AI-assisted research summary: A retiring registered member may apply to the Board to become a retired member if they meet the listed conditions, and a retired member may use the CPA letters with “Retired” after their name.

23.-(1) A person who retires from service after practicing as a registered member shall be eligible, upon application to the Board, to be enrolled as a retired member provided that he- (a) has fully withdrawn from the paid workforce as retiree laws in accordance with governing retirement or fully withdrawn from regular accountancy activities; the (b) has paid all his dues up to the date of application for retired member status; (c) has clocked the required hours for CPD up to the date of application for retired member status; and (d) has not been suspended or disbarred from professional practice. (2) The application under subparagraph (1) shall be made to the Board by filling an application Form 1G set out in the First Schedule. (3) A retired member may use the designatory letters CPA, which includes “Retired” suffix after his name. Rights enjoyed by retired members
24
(1) A registered member conferred with
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AI-assisted research summary: A retired registered member may keep two rights: no annual subscription fee and no CPD attendance obligation. The Board may revoke retired status if the person is in full-time or part-time accounting or auditing employment.

24.-(1) A registered member conferred with retired membership status shall enjoy the following rights- (a) he shall not be obliged subscription registered; and fee in to pay annual is the category he (b) he shall not be obliged to attend CPD activities. (2) The Board shall have the right to revoke the registration status of a retired member upon establishing time that such in fulltime or part individual is 14 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) employment as an accountant or auditor. Restoration to registered person
25
Any retired member who intends to change his
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AI-assisted research summary: A retired member who wants to move back to the former registration category must apply, pay the required fees, and maintain professional competence through CPD. The Board may revoke a retired member’s registration status if it finds the person is in practice.

25. Any retired member who intends to change his membership status from retired to the former registration category shall- (a) apply for a change in membership status by filling an application Form IH as set out in the First Schedule; (b) pay re-admission fee set out in the Third Schedule; (c) pay the prescribed membership annual the Third fees set out in subscription Schedule; and Absent member (d) sustain professional competence through CPD. (2) The Board shall have the right to revoke the registration status of a retired member upon establishing that such individual is in practice.

Part

Schedule; and

26
(1) A registered member leaving Tanzania for
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AI-assisted research summary: Registered members who leave Tanzania temporarily must notify the Executive Director, provide supporting evidence, and are marked as absent members; members leaving permanently must also notify the Executive Director for removal from the register.

26.-(1) A registered member leaving Tanzania for a specific period of time with the intention to return to Tanzania after expiry of such period shall inform the Executive Director and be marked in the register of his respective category as absent member. (2) A member who intends to leave Tanzania pursuant to subparagraph (1) shall submit documentary evidence to support his declaration of leaving Tanzania. (3) A registered member leaving Tanzania permanently shall inform the Executive Director for removal in the register of members. (4) Approval of absent member shall take effect upon the member satisfying the following conditions: (a) settling the outstanding balance in his membership account; (b) providing to the Board his overseas address; (5) A member intending to return to Tanzania shall be obliged to continue complying with the requirements of CPD wherever he will be. Processing of application
27
(1) Any application made under these By-laws
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AI-assisted research summary: Applications under these By-laws must be processed and completed within 90 days of the application date. If an applicant does not provide required information, the application may be rejected and the applicant must re-apply.

27.-(1) Any application made under these By-laws shall be processed and completed within ninety days from 15 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Deletion of persons from register, list and restoration the date of application. (2) Where an applicant fails to submit any required information in support of an application under subparagraph (1), his application may be rejected and the applicant shall be required to re-apply.
28
(1) The Board shall keep regular update of the
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AI-assisted research summary: The Board must keep the Register and List updated by removing people whose registration has been canceled, and it may restore a person’s or firm’s name to the register after inquiry and payment of a fee that does not exceed the registration application fee.

28.-(1) The Board shall keep regular update of the Register and List by deleting all persons whose registration has been canceled pursuant to section 17 of the Act. (2) The Board may, after holding such inquiry as the Board may deem fit, and upon payment of such fee not exceeding the fee payable on an application for registration, direct the name of that person or firm be restored to the register. Collaboration with other institutions
29
The Board may, for
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AI-assisted research summary: The Board may collaborate with other institutions dealing with accountancy services when doing its functions.

29. The Board may, for the purposes of performing its functions, collaborate with any other institutions dealing with accountancy services. Code of Ethics for Professional Accountants Establishment of Membership, Ethics and Compliance Committee
30
(1) A registered member shall comply with the
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AI-assisted research summary: Registered members must comply with the Code of Ethics for Professional Accountants, and the Board must advertise or post updated versions of that Code to improve awareness.

30. (1) A registered member shall comply with the the Code of Ethics for in requirements enshrined Professional Accountants. (2) The Board shall, for the purpose of enhancing awareness, cause to be advertised through media or placed on the Board’s website, regular updated version of the Code of Ethics for Professional Accountants as adopted by the Board.
31
(1) There is established a Committee to be
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AI-assisted research summary: A Membership, Ethics and Compliance Committee is established, and the Board must appoint six members to it.

31.-(1) There is established a Committee to be known as the Membership, Ethics and Compliance Committee responsible for all matters relating to the conduct of registered members which shall be composed of six members to be appointed by the Board from amongst Board members and members with requisite knowledge and skills in the accountancy profession. (2) The Membership, Ethics and Compliance Committee shall, where there is a disciplinary matter to be determined, reconstitute itself into a Disciplinary Committee. 16
1
Section 1
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AI-assisted research summary: Committee members may not use proxies in meetings, half of the members make a quorum, and questions are decided by majority vote with the Chairman’s casting vote if votes are equal.

1. Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Cessation of membership Procedure for appeal (3) A member of the Committee shall not be represented in the meeting by proxy. (4) One half of the total number of members of the Committee shall form a quorum. (5) The Committee shall adopt its own procedure as it deems fit: Provided that, such procedures shall ensure that the principles of natural justice are observed. (6) Any question at a meeting of the Committee shall be decided by a majority of votes of the members present, and in case of an equality of votes, the Chairman shall have a casting vote.
32
The membership of the registered members
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AI-assisted research summary: Registered membership ends if any listed event happens, including de-registration, death, bankruptcy, a member’s request, or a qualifying criminal conviction.

32. The membership of the registered members shall cease upon occurrence of any of the following: (a) de-registration from membership; (b) death of a member; (c) declared bankrupt; (d) upon request of the member; or (e) upon being found guilty of a criminal offence involving dishonesty or moral turpitude.
33
(1) Any party aggrieved by the decision of the
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AI-assisted research summary: An aggrieved party may appeal the Board’s decision using Form IJ within 14 days, but the appeal must include the prescribed non-refundable fee and documents must be served on all parties.

33.-(1) Any party aggrieved by the decision of the Board may appeal by using Form IJ set out in the First Schedule to the Appeals Board within fourteen days from the date when any penalty was imposed by or under the authority of the Board. (2) Every appeal lodged under these By-laws shall be accompanied by a non-refundable fee as shall be prescribed in the Fourth Schedule to these By-laws. (3) Copies of all documents shall be served to all parties and the original shall be filed at the Board. (4) Failure to serve a document to all parties shall result in that document being rejected by the Board. (5) The Board may, upon application in writing and upon payment of the prescribed fee set out in the Third Schedule, extend the time for instituting an appeal. Determination of appeal

Part

Schedule to the Appeals Board within fourteen days from

34
(1) Except where the Appeals Board is
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AI-assisted research summary: This section sets out how an appeal is handled by the Appeals Board, including service of the appeal, written representations, hearing, and decision notice.

34.-(1) Except where the Appeals Board is satisfied that the disciplinary authority is in possession of 17 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) a copy of the appeal, the Appeals Board shall serve a copy upon the disciplinary authority. (2) Upon receipt of a copy of the appeal, the Board shall, within fourteen days submit to the Appeals Board its representations in writing and serve a copy to the appellant. (3) The Board shall submit to the Appeals Board all evidence which was the basis for its decision and the Appeals Board shall determine the appeal. (4) Upon receiving an appeal on any matter, the Appeals Board shall meet within fourteen days to hear and determine the appeal on the evidence produced, and where necessary, appoint a team or suitable expert to advise it in any area of expertise. (5) At the hearing of appeal by the Appeals Board, the parties shall be entitled to be heard in person or by representation. (6) In determining an appeal, the Appeals Board may to confirm, vary or set aside any decision reached or enhance, reduce or set aside any penalty imposed by the Board. it has (7) The Appeals Board shall, after considered and determined the appeal, communicate the decision and its reasons to the Board and the parties. (8) In all disciplinary proceedings and in every appeal under these By-laws, the person shall be entitled to a copy of the decision made by the Board or as the case may be, the Appeals Board.
35
Where anything in these By-laws is required
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AI-assisted research summary: A requirement to use paper or writing can be satisfied by an electronic information or transaction if it is arranged similarly, can be accessed later, and can be retained by the other person.

35. Where anything in these By-laws is required to be in the non-electronic form or in writing, such requirement shall be met by an information or transaction in electronic form that is- (a) organized in the same or substantially the same way as the prescribed non-electronic form; (b) accessible to the other person for subsequent reference; and (c) capable to be retained by the other person. Validity of transaction in electronic form Offences
36
A registered member who
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AI-assisted research summary: A registered member commits an offence if they fail to follow the IFAC Code of Ethics, obstruct the Board, or give misleading information to the Board.

36. A registered member who- 18 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (a) fails to comply with the IFAC Code of Ethics for Professional Accountants; (b) obstructs the Board from performing its functions; or (c) provides misleading information to the Board, commits an offence and shall be liable to- (i) be suspended for a period of not less than two years; or (ii) be deregistered as a member of the Board. Revocation GN. No. 151 of 2017
37
The Accountants and Auditors (Registration)
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AI-assisted research summary: The Accountants and Auditors (Registration) By-Laws 2017 are revoked.

37. The Accountants and Auditors (Registration) By-Laws 2017 are hereby revoked. _______ SCHEDULES _______ 19 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) ________ FIRST SCHEDULE ________ (Made under paragraph 3) ________ FORMS FORM 1A THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA REG. NO. NBAA/RG …………………………… (Please read guidance notes for instructions on requirements in your respective membership application) APPLICATION FOR REGISTRATION AS CERTIFIED PUBLIC ACCOUNTANT/ CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE/ CERTIFIED PUBLIC ACCOUNTANT IN ACADEMICS PART I: PERSONAL PARTICULARS (see Note 2)

Part

PART I: PERSONAL PARTICULARS

1
Surname: …
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AI-assisted research summary: This section is a form field for “Surname.”

1. Surname: …..............................................................................................................
2
Other names (First Name and Middle Names): ………………..……………………
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AI-assisted research summary: Form field for entering a person's other names, including first name and middle names.

2. Other names (First Name and Middle Names): ………………..……………………...
3
Gender
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AI-assisted research summary: 3. Gender: …..............................................................................................................

3. Gender: …..............................................................................................................
4
Date of birth: …
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AI-assisted research summary: This section is labeled “Date of birth.”

4. Date of birth: …..............................................................................................................
5
Place of Birth: …
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AI-assisted research summary: Section heading: Place of Birth.

5. Place of Birth: …...........................................................................................................
6
Country (of Residence): …………………………………………………………..…
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AI-assisted research summary: 6. Country (of Residence): …………………………………………………………..…...

6. Country (of Residence): …………………………………………………………..…...
7
Nationality: ……………………………………………………………………….…
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AI-assisted research summary: 7. Nationality: ……………………………………………………………………….…...

7. Nationality: ……………………………………………………………………….…...
8
Email
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AI-assisted research summary: 8. Email: …..............................................................................................................

8. Email: …..............................................................................................................
9
Phone number: …
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AI-assisted research summary: Section label for a phone number; no rule is stated in the provided text.

9. Phone number: …...........................................................................................................
10
Address(present): ………………………………………………………………………
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AI-assisted research summary: This item is a form field for an address.

10. Address(present): ………………………………………………………………………
13
Particulars of Previous Registration and/or refusal of registration: ……………………………
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AI-assisted research summary: This section asks for particulars of any previous registration and/or refusal of registration.

13. Particulars of Previous Registration and/or refusal of registration: ……………………………. (See note 2b)
14
Particulars of conviction of criminal offences and professional misconduct if any
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AI-assisted research summary: The applicant must provide referee details, CPD details, and a truthful declaration in the application form.

14. Particulars of conviction of criminal offences and professional misconduct if any (See note 2c) PART II: ACADEMIC & PROFESSIONAL QUALIFICATIONS 20 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (see note 3) (a) Particulars of Secondary and other institutions attended: (b) Accounting Qualifications: PART III: EMPLOYMENT (see note 4) (a) Name and email address of your present employer: ……………………………………………… (b) Nature of employer’s business: ….............................................................................................................. (c) Period of employment with your current employer: ….............................................................................. (d) Current position: ………………….………………………………………….…….................................. PART IV: Please fill in the details of previous and present appointments, starting with your present post, SUMMARY OF POSITIONS HELD WITH EMPLOYERS TO-DATE listing backwards: The details attached should be as per table below. NAME & ADDRESS OF EMPLOYER POSITION HELD DETAILS OF DUTIES DATE PERFORMED PART V: CPD HOURS UNDERGONE (see note 6) Please attach full details of CPD hours undergone for the last three years attach corresponding FROM TO evidence where necessary. PART VI: REFEREES: (see note 7) Please add three responsible persons to act as your referees (your employer plus two (2) referees whom must be professional accountants registered with NBAA who knows you professionally), who are able to vouch for your personal knowledge of accounting experience and character. Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees. PART VII: DECLARATION: (see Note 8) 21 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) I hereby declare that the information contained in this application is true and correct to the best of my knowledge and belief, and I undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants. (Check to commit the application) GUIDANCE NOTES ON HOW TO APPLY
1
Surname: ………………………………………………………………………………
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AI-assisted research summary: A surname field is shown for completion.

1. Surname: ………………………………………………………………………………..
2
First Name: ……………………………………………………………………………
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AI-assisted research summary: This section is a form field for entering a first name.

2. First Name: ……………………………………………………………………………..
3
Middle Names: ……………………………………………………………………
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AI-assisted research summary: Section 3 is titled “Middle Names.”

3. Middle Names: ……………………………………………………………………........
5
Date and Place of Birth: ………………………………………………………………
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AI-assisted research summary: This section is about recording a person's date and place of birth.

5. Date and Place of Birth: ……………………………………………………………….
6
Present Address: …………………………………………………………...…………
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AI-assisted research summary: This section asks for a present address, telephone number, and email address.

6. Present Address: …………………………………………………………...………….. …………………………………………………………………………………….. Tel. No.: ………………………………… E-mail ………………………………..
7
Permanent Address: ……………………………... Tel. No.: …………………………
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AI-assisted research summary: This section is a form field for a permanent address and telephone number.

7. Permanent Address: ……………………………... Tel. No.: …………………………..
8
Country of Residence: ……………………………………………………………
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AI-assisted research summary: Section heading: “Country of Residence.”

8. Country of Residence: …………………………………………………………….........
9
Nationality: ………………………………………………………………………
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AI-assisted research summary: 9. Nationality: ………………………………………………………………………...........

9. Nationality: ………………………………………………………………………...........
10
Previous nationality, if any: ……………………………………………………………
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AI-assisted research summary: A form field asks for any previous nationality.

10. Previous nationality, if any: ……………………………………………………………..
11
Period of Residence in Tanzania: ………………………………………………………
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AI-assisted research summary: Section 11 is titled “Period of Residence in Tanzania.”

11. Period of Residence in Tanzania: ……………………………………………………….
12
Attach particulars of conviction of criminal offences and professional misconduct if any
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AI-assisted research summary: You must attach details of any criminal convictions or professional misconduct, and include a detailed CV showing your accounting/auditing experience for the last five years.

12. Attach particulars of conviction of criminal offences and professional misconduct if any (See note 1) PART II: QUALIFICATIONS (a) Academic Qualification(s): Institution attended Qualification Obtained with dates ………………………………….……………………..………………………… ………………………………….………....…………..………………………… ………………………………….……..…..…………..………………………… 25 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (b) Accounting Qualifications: ………………………………………………………..………………………… …………………………………………..…………..………..………………….. ………………………………….…………..…………………………...……. PART III: EMPLOYMENT (a) Name and address of your present employer: ………………………..………………. (b) Nature of employer’s business: ……………………….……….……………………… (c) Current Position held: ………………………………….……………………………… PART IV: EXPERIENCE: Please attach detailed CV showing your Accounting/Auditing experience during the last five years. PART V: SUMMARY OF POSITIONS HELD WITH EMPLOYERS TO-DATE Fill in the employment history details of previous up to present appointments, starting with your present post, listing backwards:
13
Section 13
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AI-assisted research summary: This section lists personal details to be entered in a registration form.

13. Surname: ……………………………………………………………………………….. Other names (First Name and Middle Names): ………………..……………………… Gender: …………………………………………………………………………….…... Date of birth: …………………………………………………………………….…….. Place of Birth: ………………………………………………………………….……… Country (of Residence): …………………………………………………………..…... Nationality: ……………………………………………………………………….…... Email: …………………………………………………………………………..……… Phone number: ………………………………………………………………….……… Address(present): ………………………………………………………………………. Region: ……………………………… Country: ……………………………… Particulars of Previous Registration and/or refusal of registration: …………….……. (See note 2b)
14
Section 14
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AI-assisted research summary: The applicant must provide employment details, attach CPD evidence for the last three years where needed, add three qualified referees, and declare the application is true and correct.

14. Particulars of conviction of criminal offences and professional misconduct if any (See note 2c) PART II: ACADEMIC AND PROFESSIONAL QUALIFICATIONS (see note 3) (c) Particulars of Secondary and other institutions attended: (d) Accounting Qualifications: PART III: EMPLOYMENT (see note 4) (e) Name and email address of your present employer: ………………..…….…………. (f) Nature of employer’s business: ………………………………………….…………... (g) Period of employment with your current employer: ………………….………..……. (h) Current position: ………………….………………………………………..….……... PART IV: Please fill in the details of previous and present appointments, starting with your present post, SUMMARY OF POSITIONS HELD WITH EMPLOYERS TO-DATE listing backwards: The details attached should be as per table below. 31 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NAME & ADDRESS OF EMPLOYER POSITION HELD DETAILS OF DUTIES PERFORMED DATE PART V: CPD HOURS UNDERGONE (see note 6) Please attach full details of CPD hours undergone for the last three years attach corresponding FROM TO evidence where necessary. PART VI: REFEREES: (see note 7) Please add three responsible persons to act as your referees (your employer plus two (2) referees whom must be professional accountants registered with NBAA who knows you professionally), who are able to vouch for your personal knowledge of accounting experience and character. Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees. PART VII: DECLARATION: (see Note 8) I hereby declare that the information contained in this application is true and correct to the best of my knowledge and belief, and I undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants. (Check to commit the application) GUIDANCE NOTES ON HOW TO APPLY
2
Other names (First Name and Middle Names): ………………..………………………
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AI-assisted research summary: Section heading for other names, including first name and middle names.

2. Other names (First Name and Middle Names): ………………..………………………
3
Gender: …………………………………………………………………………….…
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AI-assisted research summary: This section is titled “Gender.”

3. Gender: …………………………………………………………………………….…...
4
Date of birth: …………………………………………………………………….……
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AI-assisted research summary: This section labels a place for a date of birth entry.

4. Date of birth: …………………………………………………………………….……..
5
Place of Birth: ………………………………………………………………….………
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AI-assisted research summary: This section is labeled “Place of Birth.”

5. Place of Birth: ………………………………………………………………….………
6
Country (of Residence): …………………………………………………………..…
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AI-assisted research summary: 6. Country (of Residence): …………………………………………………………..…....

6. Country (of Residence): …………………………………………………………..…....
7
Nationality: ……………………………………………………………………….…
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AI-assisted research summary: Section 7 is titled “Nationality.”

7. Nationality: ……………………………………………………………………….…....
8
Email: …………………………………………………………………………..………
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AI-assisted research summary: Section 8 is an email field label.

8. Email: …………………………………………………………………………..………
9
Phone number: ………………………………………………………………….………
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AI-assisted research summary: This section is a phone-number field.

9. Phone number: ………………………………………………………………….………
10
Address(present): ………………………………………………………………………
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AI-assisted research summary: Section 10 is an address field labeled “Address(present)”.

10. Address(present): ……………………………………………………………………….
11
Particulars of registration with professional accountancy body outside Tanzania
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AI-assisted research summary: Section 11 concerns particulars of registration with a professional accountancy body outside Tanzania.

11. Particulars of registration with professional accountancy body outside Tanzania ………………………………………………………………..…………………………
12
Particulars of Previous Registration and/or refusal of registration by the Board
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AI-assisted research summary: This section concerns particulars of previous registration and any refusal of registration by the Board.

12. Particulars of Previous Registration and/or refusal of registration by the Board …………………………………………………………..………………………………
13
Particulars of conviction of criminal offences and professional misconduct if any
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AI-assisted research summary: This application form asks the applicant to provide academic and professional qualifications, current employment details, referees, and a truth declaration.

13. Particulars of conviction of criminal offences and professional misconduct if any ………………………………………………………………..……………………….. PART II: ACADEMIC & PROFESSIONAL QUALIFICATIONS (a) Mention academic qualification: ………………………………………………………. (b) Mention professional Qualifications:…………………………………………………… PART III: EMPLOYMENT (i) Name and email address of your current employer: ………………..…….…………... (ii) Nature of employer’s business: …………………………………………..………….... (iii) Period of employment with your current employer: ………………….………..……... (iv) Current position: ………………….………………………………………….……...... PART IV: REFEREES: Mention three responsible persons to act as your referees (your employer plus two (2) referees whom must be professional accountants registered with NBAA who knows you professionally), who are able to vouch for your personal knowledge of accounting experience and character. 35 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) ………………………………………………………………………………………………………… ………………………………………………………………………………………………………… ………………………………………………………………………………………………… Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees. PART V: DECLARATION: I ………………………………………………………………………………………. declare that the information contained in this application is true and correct to the best of my knowledge and belief, and I undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants. Signature: ……………………………………. Date: ……………………………………… 36 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) APPLICATION FOR REGISTRATION AS APPROVED CPD PROVIDER (Made under paragraph 20(3)) FORM 1F PART I: PARTICULARS OF APPLICANT

Part

PART VII:

1
Applications are done through the online system MEMS
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AI-assisted research summary: Applications are done through the online system MEMS.

1. Applications are done through the online system MEMS.
2
PART I
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AI-assisted research summary: Before submitting an application, the applicant must complete the required personal details, keep the information correct and up to date, and attach the specified registration and conviction-related documents or a non-conviction declaration if applicable.

2. PART I: a. After login into your mems account, go to the ‘Registration then Personal details’ area to fill the areas corresponding to these required fields. Make sure all fields are filled with information that is correct and up-to-date. b. Before submitting your application, you will be required to attach particulars of previous registration and/or rejection for registration. c. Before, submitting your application, you will be required to submit Particulars of conviction of criminal offences and professional misconduct which include particulars of State nature of case, place and court decision. If none, please attach declaration of non- conviction.
3
PART II
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AI-assisted research summary: Academic and professional qualification certificates should be uploaded with correct details in the registration area.

3. PART II: Make sure all the academic and professional qualification certificates are uploaded with correct details. The areas for attaching the certificates is found in the Registration then academic qualifications and professional qualifications.
4
PART III
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AI-assisted research summary: Start your employment summary with the most recent and current employer.

4. PART III: Fill your employment summary starting with the most recent and current employer.
5
PART IV
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AI-assisted research summary: In your MEMS account, enter your employment history and, before submitting your application, attach a detailed CV showing your Accounting/Auditing experience from the past five years in the required format.

5. PART IV: While in your MEMS account, fill in your employment history found in ‘Registration then working experience’. Before submitting your application, you will be required to attach a detailed CV demonstrating your Accounting/Auditing experience during the past five years. The submitted CV should be as per the format provided.
6
PART V
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AI-assisted research summary: Before submitting an application, the applicant must attach a summary of CPD activities from the previous 3 years, and evidence where needed.

6. PART V: Before submitting your application, you will be required to attach summary of CPD activities attained in the recent previous 3 years along with corresponding evidences where necessary.
7
PART VI
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AI-assisted research summary: To add referees in MEMS, the user should go to registration personal details and referees, and must fill in working experience to add an employer referee successfully.

7. PART VI: To successfully add your referees in MEMS, go to registration personal details then referees. Make sure your working experience is filled so as to add your employer referee successfully. 22 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
8
PART VII
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AI-assisted research summary: Checking the declaration box means you accept that your application information is true and correct and that you will follow the Board’s professional conduct and ethics rules for accountants.

8. PART VII: By checking the box of declarations will imply that, you have accepted and committed the information contained in your application to be true and correct and undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants.
9
VETTING CRITERIA FOR REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS/
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AI-assisted research summary: Applicants seeking registration as certified public accountants must meet the stated qualification, experience, logbook, and referee requirements.

9. VETTING CRITERIA FOR REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS/ CERTIFIED PUBLIC ACCOUNTANTS IN PUBLIC PRACTICE/ CERTIFIED PUBLIC ACCOUNTANTS IN ACADEMICS i. CERTIFIED PUBLIC ACCOUNTANTS (a) QUALIFICATIONS: Only applicants with the CPA (T) Professional qualifications or its equivalent will be registered in this category. A non-resident applicant must in addition, submit a proof that he/she is a registered member of an accountancy professional institute/Board recognized by IFAC. (b) (c) EXPERIENCE: The applicant must have had at least 3 years post qualifying experience. Applicant must submit duly filled practical logbooks i.e fill all the three years Practical Experience Log Books, mentor must validate and rank the applicant’s practical experience, Employer must fill his recommendations in each of the practical years before the logbooks are submitted. REFEREES: Please give names and addresses of three responsible persons to act as your referees, two of whom must be professional accountants registered with NBAA as Certified Public Accountants/Certified Public Accountants in Public Practice who know you professionally, and who are able to vouch from personal knowledge of your accounting/auditing experience and character. Please note that proposed must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (Gas) do not qualify to be referees. ii. CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE (a) (b) QUALIFICATIONS: Only applicants with the CPA (T) professional qualifications or its equivalent qualification will be registered in this category. A non-resident applicant must submit a proof that he/she is a member in good standing of an accountancy professional institute/Board recognized by IFAC. EXPERIENCE: The applicants must have had at least 3 years post qualifying experience under the supervision of a Certified Public Accountant in Public Practice, or must hold a practicing certificate from recognized professional bodies elsewhere. Applicant must submit duly filled practical logbooks i.e. fill all the three years Practical Experience Log Books, mentor must validate and rank the applicant’s practical experience, Employer must fill in with recommendations in each of the practical years before the logbooks are submitted. 23 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (c) REFEREES Please give names and addresses of three responsible persons to act as your referee, two of whom must be professional accountants registered as Certified Public Accountant in Public Practice with NBAA who know you professionally, and who are able to vouch from personal knowledge of your audit/accounting experience and character. Please note that proposed must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees iii. CERTIFIED PUBLIC ACCOUNTANT IN ACADEMICS (a) (b) (c) QUALIFICATIONS: Only applicants with the CPA (T) professional qualifications or its equivalent qualification will be in this category. EXPERIENCE: The applicants must have had at least 3 years post qualifying experience under the supervision of a Certified Public Accountant, Certified Public Accountant in Public Practice or Certified Public Accountant in Academics, Applicant must submit duly filled practical logbooks i.e. fill all the three years Practical Experience Log Books, mentor must validate and rank the applicant’s practical experience, Employer must fill in with recommendations in each of the practical years before the logbooks are submitted. REFEREES Please give names and addresses of three responsible persons to act as your referee, two of whom must be professional accountants registered as Certified in Public Practice with NBAA who know you Public Accountant professionally, and who are able to vouch from personal knowledge of your audit/accounting experience and character.
10
PHOTOCOPIES OF CERTIFICATES must be attached in the appropriate fields before
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AI-assisted research summary: Applicants must attach photocopies of certificates before submitting an application, and should not post original certificates.

10. PHOTOCOPIES OF CERTIFICATES must be attached in the appropriate fields before submitting your application. Original Certificates should not be posted. Alternatively, when required they may be delivered personally for certification by the NBAA. Applicants contravening this requirement will have their applications rejected due to incompleteness.
11
A recent passport/stamp size PHOTOGRAPHS OF YOURSELF must be attached in the
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AI-assisted research summary: A recent passport- or stamp-size photograph of yourself must be attached in the registration/personal details area.

11. A recent passport/stamp size PHOTOGRAPHS OF YOURSELF must be attached in the appropriate area i.e. in the registration then personal details area.
12
A foreign applicant must attach a certified copy of passport
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AI-assisted research summary: A foreign applicant must attach a certified copy of their passport.

12. A foreign applicant must attach a certified copy of passport.
13
A foreign applicant must attach proof of employment with a local employer
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AI-assisted research summary: A foreign applicant must attach proof that they are employed by a local employer.

13. A foreign applicant must attach proof of employment with a local employer.
14
Payment of non-refundable application fees must be done and its receipt as reference of
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AI-assisted research summary: Non-refundable application fees must be paid, and the receipt is used as proof that the application was delivered to the Board.

14. Payment of non-refundable application fees must be done and its receipt as reference of application delivery to the Board. 24 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) FORM 1B APPLICATION FOR UPGRADE OF REGISTRATION AS AN ASSOCIATE CERTIFIED PUBLIC ACCOUNTANT/ ASSOCIATE CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE/ASSOCIATE CERTIFIED PUBLIC ACCOUNTANT IN ACADEMICS (Made under paragraph 6(1)) (Select category you are applying for) I, ………………………………… hereby apply for registration as Associate Certified Public Accountant/Associate Certified Public Accountant in Public Practice/ Associate Certified Public Accountant in Academics (See note I). PART I: PERSONAL PARTICULARS
3
…………………………. ………………… ………………………….…
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AI-assisted research summary: Referees must be NBAA members in the ACPA or FCPA category, and the applicant must declare the application is true and agree to follow the Board’s professional conduct and ethics rules.

3. …………………………. ………………… ………………………….… Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees PART VIII: DECLARATION I ………………………………………………………………the applicant hereby declare that the information contained in this application is true and correct to the best of my knowledge and belief, and I undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants. 26 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Date …………………………………… Signature: ………………………………. GUIDANCE NOTIES ON HOW TO APPLY
2
Section 2
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AI-assisted research summary: Applications must be submitted through MEMS, with required personal details and supporting documents attached before submission.

2. Applications are done through the online system MEMS. PART I: a After login into your mems account, go to the ‘Registration then Personal details’ area to fill the areas corresponding to these required fields. Make sure all fields are filled with information that is correct and up-to-date. b Before submitting your application, you will be required to attach particulars of previous registration and/or rejection for registration. c Before, submitting your application, you will be required to submit Particulars of conviction of criminal offences and professional misconduct which include particulars of State nature of case, place and court decision. If none, please attach declaration of non-conviction. 32 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
9
Section 9
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AI-assisted research summary: Applicants for this registration category must meet specified qualification, experience, and referee requirements.

9. VETTING ACCOUNTING TECHNICIANS QUALIFICATIONS - - Only applicants with the Accounting Technician Certificate or its equivalent will be legible for registration in this category. The applicants must have had at least 1-year post qualifying experience under the supervision of either a Certified Public Accountant or Certified Public Accountant in Public Practice. REFEREES At least one of his/her three referees must be either a Certified Public Accountant or Certified Public Accountant in Public Practice. Please give names and addresses of three responsible persons to act as your referees, (one of whom must be a professional accountant registered with NBAA who knows you professionally), who is able to vouch for your personal knowledge of accounting experience and character.
10
PHOTOCOPIES OF CERTIFICATES must be attached in the appropriate fields before
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AI-assisted research summary: Applicants must attach photocopies of certificates before submitting an application. Original certificates should not be posted, though they may be delivered personally for certification when required.

10. PHOTOCOPIES OF CERTIFICATES must be attached in the appropriate fields before submitting your application. Original Certificates should not be posted. Alternatively, when required they may be delivered personally for certification by the NBAA. Applicants contravening this requirement will have their applications rejected due to incompleteness. 33 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
14
Payment of non-refundable application fees must be done and its receipt as reference of
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AI-assisted research summary: The application fee must be paid, and the receipt is used as reference for delivery of the application to the Board.

14. Payment of non-refundable application fees must be done and its receipt as reference of application delivery to the Board. 34 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) FORM 1E APPLICATION FOR REGISTRATION AS TEMPORARY CERTIFIED PUBLIC ACCOUNTANT/ CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE (Made under paragraph 9(2)) PART I: PERSONAL PARTICULARS

Part

PART V: SUMMARY OF POSITIONS HELD WITH EMPLOYERS TO-DATE

1
Section 1
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AI-assisted research summary: It refers to CPD hours records summary for the last three years.

1. PART VI: CPD HOURS RECORDS UNDERGONE: Please commit CPD hours records summary undergone for the last three years .

Part

PART VI: CPD HOURS RECORDS UNDERGONE:

2
Section 2
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AI-assisted research summary: You must provide the names and addresses of three referees, including your employer and two professional accountants registered with NBAA who know you professionally.

2. PART VII: REFEREES Please fill in names and address of three responsible persons to act as your referees (your employer plus two (2) referees whom must be professional accountants registered with NBAA who knows you professionally), who are able to vouch for your professional knowledge of accounting experience and character. Name Postal Address Email Address and Tel No.

Part

PART VIII:

1
State nature of case, place and court decision
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AI-assisted research summary: This section states that the case nature, place, and court decision must be given.

1. State nature of case, place and court decision.
2
VETTING
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AI-assisted research summary: This section is titled “Vetting Criteria for Registration of Certified Public Accountants/Certified Public Accountants in Public Practice.”

2. VETTING CRITERIA FOR REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS/CERTIFIED PUBLIC ACCOUNTANTS IN PUBLIC PRACTICE
3
CERTIFIED PUBLIC ACCOUNTANTS
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AI-assisted research summary: Applicants for Certified Public Accountants registration must meet qualification, experience, and referee requirements.

3. CERTIFIED PUBLIC ACCOUNTANTS: (a) (b) QUALIFICATIONS Only applicants with the CPA (T) Professional qualifications or its equivalent will be registered in this category. A non-resident applicant must in addition, submit a proof that he/she is a registered member of an accountancy professional institute/Board recognized by IFAC. EXPERIENCE The applicant must have had at least 3 years pre or post qualifying experience. Applicant must also submit “Practical Experience Log Book” with this application. (c) REFEREES Please select names and addresses of three responsible persons to act as your referees, two of whom must be professional accountants registered with NBAA as Certified Public Accountants/Certified Public Accountants in Public Practice who know you professionally, and who are able to vouch from personal knowledge of your accounting/auditing experience and character. Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (Gas) do not qualify to be referees.
4
CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE
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AI-assisted research summary: Applicants must meet qualification, experience, referee, document, and fee requirements to register as certified public accountants in public practice.

4. CERTIFIED PUBLIC ACCOUNTANT IN PUBLIC PRACTICE (a) QUALIFICATIONS Only applicants with the CPA (T) professional qualifications or its equivalent qualification will be registered in this category. A non- resident applicant must submit a proof that he/she is a member in good standing of an accountancy professional institute/Board recognized by IFAC. (b) EXPERIENCE The applicants must have had at least 3 years pre or post qualifying experience under the supervision of a Certified Public Accountant in Public Practice, or must hold a practicing certificate from recognized professional bodies elsewhere. Applicant must submit “Practical Experience Log Book” with this application. (c) REFEREES 27 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) Please give names and addresses of three responsible persons to act as your referee, two of whom must be professional accountants registered as Certified Public Accountant in Public Practice with NBAA who know you professionally, and who are able to vouch from personal knowledge of your audit experience and character. Please note that proposed referees must be members of NBAA in the category of ACPA or FCPA. Graduate Accountants (GAs) do not qualify to be referees PHOTOCOPIES OF CERTIFICATES CERTIFIED BY YOUR ACCOUNTANCY PROFESSIONAL INSTITUTE (The Institute/ Professional Body which awarded you the certificate) or NBAA must be attached before you submit your application. Original Certificates should not be posted. Alternatively, they may be delivered personally for certification by the NBAA. Applicants contravening this requirement will have their applications returned as incomplete. Upload a recent passport/stamp size PHOTOGRAPHS OF YOURSELF. A foreign applicant must attach a certified copy of passport. A foreign applicant must provide proof of employment with a local employer; A non-refundable fees ** payment of application must be made for this application to be submitted successfully.
9
Section 9
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AI-assisted research summary: Applicants must pay all application fees using a control number generated from the applicant’s account.

9. All application fees are paid using a control number generated from the account of an applicant filling the given application. 28 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) FORM 1C APPLICATION FOR UPGRADE OF REGISTRATION AS FELLOW ACCOUNTANT (Made under paragraph 7) Current Registration No.:
1
Surname: …………………………………………………………………………
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AI-assisted research summary: This section is a form field for entering a surname.

1. Surname: …………………………………………………………………………....
2
First Name: …………………………………………………………………………
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AI-assisted research summary: 2. First Name: …………………………………………………………………………

2. First Name: …………………………………………………………………………
3
Middle Names: ……………………………………………………………………
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AI-assisted research summary: This provision is titled “Middle Names.”

3. Middle Names: ……………………………………………………………………...
4
Sex: ………………………………………………………………………………
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AI-assisted research summary: Section title: Sex.

4. Sex: ………………………………………………………………………………....
5
Date and Place of Birth: ……………………………………………………………
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AI-assisted research summary: This section is titled “Date and Place of Birth.”

5. Date and Place of Birth: ……………………………………………………………
6
Present Address: …………………………………………………………...………
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AI-assisted research summary: This section asks for a person's present address, telephone number, and email address.

6. Present Address: …………………………………………………………...……… ……………………………………………………………………………………… Tel. No.: ………………………………… E-mail ………………………………....
7
During the period of 7 or more years as an Associate member of NBAA, I was able to
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AI-assisted research summary: This section asks for a summary of the contributor’s significant professional contribution to society during 7 or more years as an Associate member of NBAA.

7. During the period of 7 or more years as an Associate member of NBAA, I was able to give a significant professional contribution to society as follows: (a) ……………………………………………………………………………………… ……………………………………………………………………………………… (b) ……………………………………………………………………………………… ……………………………………………………………………………………… (c) ……………………………………………………………………………………… ……………………………………………………………………………………… * Please give a summary only or attach a separate sheet of explanation 29 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
8
Over the years, I managed to develop my accountancy/auditing career in the following
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AI-assisted research summary: The text asks for the specialized fields or areas in which the person developed an accountancy/auditing career.

8. Over the years, I managed to develop my accountancy/auditing career in the following specialized fields/areas: ……………………………………………………………………………………………… ………………………………………………………………………………………………
9
Provide information on continuing professional development (CPD) events attended in the last
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AI-assisted research summary: Provide information about CPD events attended in the last 2 years.

9. Provide information on continuing professional development (CPD) events attended in the last 2 years are: ……………………………………………………………………………………………… ………………………………………………………………………………………………
10
I have/have not been convicted in a court of law in connection with a civil or criminal offence
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AI-assisted research summary: If you have been convicted in court of a civil or criminal offence, you must give details of the offence.

10. I have/have not been convicted in a court of law in connection with a civil or criminal offence. If you have, give details of the offence ……………………………………. ……………………………………………………………………………………………… ………………………………………………………………………………………………
11
I further certify that the foregoing particulars given by myself are correct and true to the best
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AI-assisted research summary: The applicant certifies the provided particulars are correct and true to the best of their understanding.

11. I further certify that the foregoing particulars given by myself are correct and true to the best of my understanding and that any false statements or concealment of facts shall render my application for fellowship null and void. S I G N E D ………………………………………. …………………………………… Signature of Associate Member Date 30 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) APPLICATION FOR REGISTRATION AS AN ACCOUNTING TECHNICIAN (Made under paragraph 8(1)) FORM 1D PART I: PERSONAL PARTICULARS (see Note 2)

Part

PART I:

8
Section 8
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AI-assisted research summary: Applicants must upload qualification documents, complete employment details, attach a CV and CPD evidence, add referees, and confirm declarations before submitting the application.

8. PART II: Make sure all the academic and professional qualification certificates are uploaded with correct details. The areas for attaching the certificates is found in the Registration then academic qualifications and professional qualifications PART III: Fill your employment summary starting with the most recent and current employer. PART IV: While in your MEMS account, fill in your employment history found in ‘Registration then working experience’. Before submitting your application, you will be required to attach a detailed CV demonstrating your Accounting/Auditing experience during the past five years. The submitted CV should be as per the format provided. PART V: Before submitting your application, you will be required to attach summary of CPD activities attained in the recent previous 3 years along with corresponding evidences where necessary. PART VI: To successfully add your referees in MEMS, go to registration personal details then referees. Make sure your working experience is filled so as to add your employer referee successfully. PART VII: By checking the box of declarations, it implies that, you have accepted and committed the information contained in your application to be true and correct and undertake to be bound by the rules and regulations made by the Board for professional conduct and ethics for Accountants.

Part

PART I: PARTICULARS OF APPLICANT

1
Name of the applicant ………………………………………………………
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AI-assisted research summary: This section is for the applicant’s name.

1. Name of the applicant ……………………………………………………….
2
Business Name Registration Number …………………………………
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AI-assisted research summary: This section is about a business name registration number.

2. Business Name Registration Number ………………………………….
3
Business Name Registration Date: ………………………………………
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AI-assisted research summary: This provision is a field for the business name registration date.

3. Business Name Registration Date: ………………………………………
4
Mailing Address…………………………………………………………
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AI-assisted research summary: Section 4 is titled “Mailing Address.”

4. Mailing Address…………………………………………………………
5
Physical Address of the registered Business: ……………………………
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AI-assisted research summary: This section is titled “Physical Address of the registered Business” and provides a space for that address to be entered.

5. Physical Address of the registered Business: …………………………… ………………………………………………………………………..
6
Tel. No………………………………………………………..…
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AI-assisted research summary: This section lists fields for a telephone number and an email address.

6. Tel. No………………………………………………………..… Email Address: ……………………………………………………
7
Categories of Registration (for audit firm) ……………………..............,
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AI-assisted research summary: Section heading for categories of registration for an audit firm.

7. Categories of Registration (for audit firm) ……………………..............,
8
Name and Address of Affiliation Firm (for audit firm) …………………
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AI-assisted research summary: This section asks for the name and address of the affiliation firm, and for key trainers’ names, qualifications, and registration status with NBAA if any.

8. Name and Address of Affiliation Firm (for audit firm) ………………… ……………………………………………............................................. PART3: PARTICULARS OF KEY TRAINERS Names of trainers, qualification and their registration status with NBAA (If any)
1
……………………………………………
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AI-assisted research summary: 1. ……………………………………………........................................

1. ……………………………………………........................................
2
……………………………………………
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AI-assisted research summary: 2. ……………………………………………........................................

2. ……………………………………………........................................
3
……………………………………………
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AI-assisted research summary: 3. ……………………………………………........................................

3. ……………………………………………........................................
4
……………………………………………
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AI-assisted research summary: 4. ……………………………………………........................................

4. ……………………………………………........................................
5
……………………………………………
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AI-assisted research summary: 5. ……………………………………………........................................

5. ……………………………………………........................................
6
……………………………………………
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AI-assisted research summary: The undersigned must certify that the information provided is true and correct and accept responsibility for it.

6. ……………………………………………........................................ *(Attach CV for each trainer) 37 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) PART 5: DECLARATION I/ We, the undersigned, certify that to the best of our knowledge and belief, the information above are true and correct and I/We are ready to take responsibility or the information provided to the Board regarding the application for registration of our firm. S/N Name NBAA Registration Number Signature Date

Part

PART 5: DECLARATION

4
Section 4
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AI-assisted research summary: This form is used to request retired membership status with the Board.

4. FOR OFFICIAL USE Date Application received …………………… Application Fees received: ……………….… Receipt No…………………….. Manager’s comments: …………………………………………………….……. ………………………………………………………………………………………… ………………………………………………………………………………………… …………………………………………………………………………………………. Executive Director’s comments: ………………………………………………… …………………………………………………………………………………………. …………………………………………………………………………………………. 38 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) FORM 1G APPLICATION FOR RETIRED MEMBERSHIP STATUS (Made under paragraph 23(2)) This application is for the purpose of requesting retired membership status with the Board.
2
Registration No…………………………………………..……………
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AI-assisted research summary: This section is a registration number field.

2. Registration No…………………………………………..……………
3
Date and Year of Birth: ……………………………….………………
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AI-assisted research summary: Section heading for date and year of birth.

3. Date and Year of Birth: ……………………………….………………
4
Employer (at retirement): ……………………………………………
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AI-assisted research summary: This section heading refers to the employer at retirement, but no operative rule is shown in the provided text.

4. Employer (at retirement): ……………………………………………..
5
Postal Address Telephone: ………………..…………………………
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AI-assisted research summary: This section lists a postal address and telephone line, but no substantive rule is stated.

5. Postal Address Telephone: ………………..…………………………..
6
Email Address: ………………………………………………………
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AI-assisted research summary: This section asks for an email address and includes a declaration of eligibility for retired member status.

6. Email Address: ……………………………………………………….. DECLARATION: I hereby confirm my eligibility for retired member status by declaring as follows:
1
Section 1
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AI-assisted research summary: A person applying for Retired Member Status acknowledges being permanently retired from full- and part-time employment in the accountancy profession.

1. I understand that by applying for Retired Member Status, I acknowledge that I am permanently retired from full and part-time employment in the accountancy profession.
2
Section 2
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AI-assisted research summary: The speaker must immediately tell the Board about any change in circumstances that could affect retired member status.

2. I undertake to immediately advise the Board of any changes in my circumstances that may affect my retired member status.
3
Section 3
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AI-assisted research summary: The speaker must follow the rules, regulations, bylaws, and Professional Code of Ethics currently in force or later amended by the Board.

3. I will be bound by the rules, regulations, Bylaws and Professional Code of Ethics now in force or amended from time to time by the Board.
4
Section 4
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AI-assisted research summary: The Board is authorized to obtain information about the applicant from any person or entity, and those persons or entities are authorized to release it to the Board.

4. I authorize the Board to lawfully obtain at any time, from any person or entity, any information about me that the Board considers necessary or desirable to obtain in order to process this application and to service and maintain my membership, and I authorize any such person or entity to release this information to the Board.
5
My designation, which includes “(Retired)” suffix, shall be displayed
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AI-assisted research summary: A person whose designation includes “(Retired)” must display that designation.

5. My designation, which includes “(Retired)” suffix, shall be displayed.
6
The information provided in this application is to the best of my knowledge, true and correct
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AI-assisted research summary: The application includes a statement that the information provided is true and correct, and it requires certain attachments.

6. The information provided in this application is to the best of my knowledge, true and correct. • • (Check to accept the above and to commit this application) Required attachments for this application include employment retirement letter and CPD activities summary for at least 1 year prior this application. 39 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) APPLICATION FOR RESTORATION TO FORMER REGISTRATION (Made under paragraph 25(a)) FORM 1H Registration No.:
1
Surname: …………………………………………………………………………
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AI-assisted research summary: This section is for entering a surname.

1. Surname: …………………………………………………………………………...
2
First Name: …………………………………………………………………………
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AI-assisted research summary: This line is a form field for entering a first name.

2. First Name: …………………………………………………………………………
3
Middle Names: ……………………………………………………………………
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AI-assisted research summary: Section 3 is titled “Middle Names.”

3. Middle Names: ……………………………………………………………………..
4
Sex: ………………………………………………………………………………
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AI-assisted research summary: Section heading: Sex.

4. Sex: ………………………………………………………………………………...
5
Date and Place of Birth: ………………………………………………………
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AI-assisted research summary: Section 5 is titled “Date and Place of Birth.”

5. Date and Place of Birth: ………………………………………………………
6
Present Address: …………………………………………………………...………
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AI-assisted research summary: This section is a form field for entering a present address, telephone number, and email address.

6. Present Address: …………………………………………………………...……… ……………………………………………………………………………………… Tel. No.: ………………………………… E-mail ………………………………...
7
Section 7
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AI-assisted research summary: This section is a form statement for applying to restore a name and selecting the appropriate professional category.

7. I hereby apply for restoration of my name in the category of;…………………………………………………………………………………. ……………………………. Select appropriate category for you: Graduate/Associate Certified Public Accountant/Associate Certified Public Accountant in Public Practice/Fellow Certified Public Accountant/Fellow Certified Public Accountant in Public Practice.
8
Provide reason for applying for restoration
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AI-assisted research summary: Provide a reason when applying for restoration.

8. Provide reason for applying for restoration; ……………..…………………………………………………………………………………… ………………………………………………………………………………………………… ……………………………………………………………………………………………...
9
Section 9
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AI-assisted research summary: To have an appeal considered, you must complete the form fully and send it with your written explanation to the Executive Director within 30 days of receiving the original decision.

9. that I hereby undertake restored as a Graduate/Associate Certified Public Accountant/Associate Certified Public Accountant in Public Practice/Fellow Certified Public Accountant/Fellow Certified Public Accountant in Public Practice member of the Board, I will be bound by the Accountants and Auditors (Registration) Act, (Cap. 286) and its By-laws. if …………………………… Signature …………………………… Date 40 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) APPEAL FORM (Made under paragraph 33(1)) FORM 1J NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA In order for your appeal to be considered, you must complete the following information in its entirety and submit it along with your written appeal explanation to the Executive Director within 30 days of the date you received the decision of your original hearing. Appeals received after this period will not be considered. Incomplete forms will not be considered. Date: Name: Category registered Registration No. Contact Details: Phone: Address: Email Address: Statement of Appeal Concerned State the decision you are appealing for: State the reason why the above decision should be changed (in summary). Use a separate sheet(s) of paper to provide details of your appeal. Date Signature For official use only do not write in this box Date received__________________________ Date of hearing ________________________ Date of notification_____________________ 41 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) __________ SECOND SCHEDULE __________ (Made under paragraph 14(2)) CERTIFICATES NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Temporary Certified Public Accountant ______________ This is to certify that ____________________________________________ having complied with conditions of registration under the Accountants and Auditors (Registration) Act, 2021 is on this ________ day of ________20________ hereby registered as Temporary Certified Public Accountant Given under the seal of the Board on this_______ day of _________20_______ ___________________________________ ________________________ SECRETARY TO THE BOARD CHAIRMAN Reg. No. ______________________ Valid Until _________________________ 42 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Temporary Certified Public Accountant in Public Practice Certificate of Membership ______________ This is to certify that ______________________________________________ having complied with conditions of registration under the Accountants and Auditors (Registration) Act, 2021 is on this ________ day of ________20________ hereby registered as Temporary Certified Public Accountant in Public Practice Given under the seal of the Board on this_______ day of _________20_______ ______________________________ _______________________________ SECRETARY TO THE BOARD CHAIRMAN Reg. No. ______________________ Valid Until _________________________ 43 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Associate Certified Public Accountant _________________________ This is to certify that ___________________________________________________________ having complied with conditions of membership under the Accountants and Auditors (Registration) Act, 2021 is on this _____________day of _____________20___________ admitted as Associate Certified Public Accountant Given under the seal of the Board on this ________day of _______________20________ ______________________________ SECRETARY TO THE BOARD _______________________________ CHAIRMAN Reg. No. ______________________ 44 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Registration Associate Certified Public Accountant in Public Practice _____________________________ This is to certify that _________________________________________________________ __ having complied with conditions of registration under the Auditors and Accountants (Registration) Act, 2021 is on this _______day of _________________20 ______________ hereby registered as a Associate Certified Public Accountant in Public Practice Given under the seal of the Board on this _______day of _________________20 ______________ _____________ ______________ SECRETARY TO THE BOARD Reg. No. __________________ _________________________ CHAIRMAN 45 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Associate Certified Public Accountant in Academics _________________________ This is to certify that ___________________________________________________________ having complied with conditions of membership under the Accountants and Auditors (Registration) Act, 2021 is on this _____________day of _____________20___________ admitted as Associate Certified Public Accountant in Academics Given under the seal of the Board on this ________day of _______________20________ ______________________________ SECRETARY TO THE BOARD _______________________________ CHAIRMAN Reg. No. __________________ 46 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Honorary Member ____________________ This is to certify that _________________________________________________________ having complied with conditions of membership under the Accountants and Auditors (Registration) Act, 2021 is on this ________ day of _______20________ admitted as Honorary Member Given under the seal of the Board on this _______day of __________________20________ _____________________________ __________________________________ SECRETARY TO THE BOARD CHAIRMAN Reg. No. ___________________ 47 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Registration Accounting Technician _____________ This is to certify that ___________________________________________________________ having complied with conditions of registration under the Auditors and Accountants (Registration) Act, 2021 is on this _______day of _________________20 ______________ hereby registered as an Accounting Technician Give under the seal of the Board on this _______day of _________________20 ______________ __________________________ SECRETARY TO THE BOARD Reg. No. __________________ __________________________ CHAIRMAN 48 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Fellow Certified Public Accountant _________________ This is to certify that __________________________________________________________ _________________________________________________________ __ having complied with conditions of membership under the Auditors and Accountants (Registration) Act, 2021 is on this _______day of _________________20 ______________ admitted as a Fellow Certified Public Accountant Given under the seal of the Board on this _______day of _________________20 ______________ ______________________ SECRETARY TO THE BOARD Reg. No. __________________ ______________________ CHAIRMAN 49 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA Certificate of Membership Fellow Certified Public Accountant in Public Practice _________________ This is to certify that __________________________________________________________ having complied with conditions of membership under the Auditors and Accountants (Registration) Act, 2021 is on this _______day of _________________20 ______________ admitted as a Fellow Certified Public Accountant in Public Practice Given under the seal of the Board on this _______day of _________________20 ______________ ______________________ SECRETARY TO THE BOARD Reg. No. __________________ ______________________ CHAIRMAN 50 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) ________ THIRD SCHEDULE _________ (Made under paragraphs 3(e), 6(2)(d), 8(2)(c), 9(3)(e), 16(2), 18(2), 20, 22, 25(b) and (c) and 34(2)) PRESCRIBED FEES AND PENALTIES No. Applicable paragragh Type of fee or charge Amount in TZS. /USD 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 3 8 9 16 16 16 16 16 16 17 3 24 19(6) 25 30 34 16 17 21 21 Application fee for registration as CPA, CPA- PP Application fee for registration as Accounting Technician-AT Application fee for temporary registration subscription Annual subscription fee for CPA Annual subscription fee for CPA-PP Annual Accountant-GA Annual subscription Technician-AT Annual subscription fee for Temporary CPA fee fee for Accounting for Graduate Annual subscription fee for Temporary CPA- PP Charge for failure to inform the Board of any changes of address within the time prescribed in this Bylaws Application fee for registration as CPA in Academics Application fee for retired member Application fee for approved CPD provider Application fee for re-admission of retired member Application fee for restoration to practicing member Appeal Fee Annual subscription fee for CPA in Academics Charge for failure of a member to inform the Board of any changes of address within the time prescribed in this Bylaws Charge for failure to attain the required CPD hours: TCPA or TCPA-PP who have 0 to 29 Continuing Professional Development hours Charge for failure to attain the required CPD USD 51 TZS. 100,000 TZS. 35,000 600 USD equivalent TZS. 180,000 TZS. 180,000 TZS. 120,000 TZS. 40,000 800 USD equivalent USD equivalent TZS. 200,000 900 TZS. 100,000 or or or TZS. 100,000 TZS. 500,000 or five percent upfront of the estimated CPD event collection fee whichever is greater TZS. 500,000 TZS. 500,000 TZZS. 1,000,000 TZS. 180,000 TZS. 200,000 USD equivalent 500 or 300 or Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) 21 22 21 21 23 21 24 21 to 39 Continuing hours: TCPA or TCPA-PP who have attained 30 Professional Development hours Charge for failure to attain the required CPD hours: CPA or CPA-PP who have 0 to 29 Continuing Professional Development hours Charge for failure to attain the required CPD hours: CPA, CPA-PP, TCPA or TCPA-PP who have attained 30 to 39 Continuing Professional Development hours Charge for failure to attain the required CPD hours: Graduate Accountants who have attained 0 to 19 Continuing Professional Development hours Charge for failure to attain the required CPD hours: Graduate Accountants who have attained 20 to 29 Continuing Professional Development hours equivalent TZS 750,000 TZS 450,000 TZS. 400,000 TZS. 200,000 52 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) __________ FOURTH SCHEDULE ___________ (Made under paragraph 18(7)) CONTINUING PROFESSIONAL DEVELOPMENT GUIDELINES
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1
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AI-assisted research summary: The NBAA is described as an independent regulatory body for the accountancy profession.

1.1 The National Board of Accountants and Auditors (NBAA) is an independent regulatory body for the accountancy professional established under the Accountants and Auditors (Registration) Act, 2021. NBAA was established in 1972 and started carrying out its activities from 15th January 1973. Since its establishment, NBAA has made a significant contribution to the development of the accountancy profession in Tanzania, particularly on promotion, registration, standards setting, regulatory and examination functions. NBAA is a member of the International Federation of Accountants (IFAC), Pan African Federation of Accountants (PAFA) and African Forum of Independent Accounting and Auditing Regulators (AFIAAR).
1
2 NBAA being a member of International Federation of Accountants (IFAC) is
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AI-assisted research summary: NBAA must follow the professional education standards issued by IAESB and provide CPD opportunities to its members.

1.2 NBAA being a member of International Federation of Accountants (IFAC) is required to follow the prescribed professional education standards issued by the International Accounting Education Standards Board (IAESB). As a member of IFAC, NBAA has an obligation to monitor and provide Continuing Professional Development (CPD) opportunities to its members either through face-to-face or online.
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AI-assisted research summary: Professional accountants must maintain professional competence and record relevant continuing professional development (CPD).

1.3 International Education Standard The (IES) 7, Continuing Professional Development, clarifies the principles and requirements for how professional accountancy organizations measure, monitor, and enforce their continuing professional development systems. It makes it clear that all professional accountants must develop and maintain professional competence to perform their role. It requires professional accountants to record relevant continuing professional development (CPD).
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4 Under the NBAA mandate, all registered members are required to comply with the
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AI-assisted research summary: NBAA registered members must follow the applicable CPD requirements and take part in CPD activities to maintain professional competence.

1.4 Under the NBAA mandate, all registered members are required to comply with the applicable CPD requirements as enshrined in the Accountants and Auditors (Registration) Bylaws 2022. Each member of the NBAA equally has an obligation to keep up to the professional competence expectations by engaging in CPD activities. CPD is required for all registered members to maintain their professional competence and provide quality professional services.
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5
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AI-assisted research summary: The text says professional accountants’ knowledge and skills keep changing, so continued development and learning are important.

1.5 The knowledge and skills required for effective functioning of a professional accountant in various avenues of practice and employment continue to change dynamically and expand rapidly. With the changing market dynamics, complexity of business operations and growing expectations from professional accountants emphatically place continued development of professional competence and learning as critical imperative. 53 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
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6 With a view to enabling its members to maintain the optimum level of professional
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AI-assisted research summary: Members are advised to plan their continuing professional development (CPD) each year using the CPD calendar.

1.6 With a view to enabling its members to maintain the optimum level of professional competence and to ensure high quality and standards in the professional services that they render, it is advisable that each member should plan for his/her CPD as set out in the CPD calendar for each year. CPD calendar for both traditional face-to-face and online seminars and workshops may be downloaded from the NBAA website www.nbaa.go.tz
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0 RATIONALE FOR THE REVIEW
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AI-assisted research summary: This section explains why the guidelines are being revised to recognize online CPD programmes alongside face-to-face seminars and workshops.

2.0 RATIONALE FOR THE REVIEW The existing guidelines on continuing professional development (CPD) were approved by the NBAA Governing Board during its 173rd meeting held on 29th September 2017 to be effective from 1st October 2017. Since then there has been a number of technological developments especially those related to provision of training without necessarily for individuals to travel and gather in one place. The current guidelines recognize only CPD hours obtained through traditional face-to-face seminars and workshops. Members of the accountancy professional had no option instead; they were all obliged to attend only the face-to-face seminars and workshops. In some cases, members failed to comply with the CPD requirement because of the costs and time to attend the events. To fulfil the needs of members, NBAA appreciates the need to introduce and recognize the online CPD programmmes in these guidelines. The online CPD programmmes are intended to supplement the traditional face-to-face CPD programmes and give more options to members to comply with the CPD requirements. Through these revised guidelines, NBAA will be organizing both face-to-face and online CPD programmes. Online CPD programmes are part of the structured CPD and there are numerous advantages of introducing online CPD programmes including flexibility, anywhere access, cost-effective, interactive and convenience.
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0 MEANING OF CONTINUING PROFESSIONAL DEVELOPMENT
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AI-assisted research summary: Continuing professional development means ongoing learning that helps professional accountants stay competent and current. Members are personally responsible for developing and maintaining their knowledge and skills.

3.0 MEANING OF CONTINUING PROFESSIONAL DEVELOPMENT Continuing professional development is learning by whatever means necessary, either by face-to-face or online, that helps professional accountants fulfil their present or future roles more effectively, maintain a sufficiently high standard of professional competence, and remain current in an ever-competitive job market. This will usually comprise a combination of formal and informal activities such as courses at educational training institutions, attendance at conferences, participation in committees and self-directed study. Members have a personal responsibility to develop and maintain their knowledge and skills to ensure competence throughout their careers. This can be achieved through a program of continuing professional development, which provides: Ø A means by which professional accountants can take responsibility for their lifelong learning; Ø A means by which professional accountants can improve their employability and professional practice; Ø A framework to identify and plan for acquiring further skills needed; Ø A method to plan career changes; Ø A vehicle to ensure that professional standards and the code of ethics are maintained and complied with. 54 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
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AI-assisted research summary: This provision states the main objectives of the CPD programme for professional accountants.

4.0 OBJECTIVES OF CONTINUING PROFESSIONAL DEVELOPMENT The main objectives of the CPD programme are to enable professional accountants to:
4
1 Maintain and further develop professional competence to meet the ever-increasing
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AI-assisted research summary: Maintain and further develop professional competence to meet market demands and technological change.

4.1 Maintain and further develop professional competence to meet the ever-increasing market demands and technological advancement that required new knowledge and skills.
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2 Meet stakeholder expectations by ensuring that they maintain and further develop
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AI-assisted research summary: The provision says to meet stakeholder expectations by maintaining and further developing the professional competence needed for each engagement.

4.2 Meet stakeholder expectations by ensuring that they maintain and further develop the professional competence required to perform any particular engagement that is undertaken in order that clients may receive the advantage of competent professional service, based upon up-to-date developments in practice, legislation and techniques and other requirements of the profession.
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3 Meet their ethical obligations to maintain and further develop their professional
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AI-assisted research summary: They must maintain and further develop their professional competence.

4.3 Meet their ethical obligations to maintain and further develop their professional competence at the level appropriate to the types of engagements and levels of responsibility that they undertake.
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4
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AI-assisted research summary: It says members should be supported with training and expertise so they stay up to date, improve skills, and maintain competence.

4.4 Facilitate the members in keeping them abreast of latest developments, widening their knowledge base and improving their skills to maintain the cutting edge by providing training and expertise in critical areas. It assists members achieve constant upgrading of competence by acquiring adequate skills commensurate with accounting profession responsibilities.
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AI-assisted research summary: This section says continuing professional development (CPD) helps professionals keep their skills and knowledge up to date and improve their practice.

5.0 THE VALUE OF CONTINUING PROFESSIONAL DEVELOPMENT It is generally accepted that, a person’s ability to maintain high levels of professional competence is achieved by continually upgrading his or her skills and knowledge. Continuing professional development (CPD) has many benefits because it; Ø Ø Ø Ø Ø Ø Ø Fosters excellence in the professions; Provides a mechanism through which professionals are accountable for remaining current in their practice thus improving the professions’ credibility with the public; Enhances and/or expands the domain of practice; Enhances professional image; Facilitates practice mobility; Facilitates upward movement in the value chain to clients and employers; Improves marketability of professionals.
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AI-assisted research summary: Members of the profession must keep their knowledge, skills, and professional ethics up to date through continuing professional development.

6.0 NEED FOR CONTINUING PROFESSIONAL DEVELOPMENT The explosion of knowledge and the rapid obsolescence of technology have created need in most countries to modernize their traditional education and training systems to cater with the professional developmental needs of the new information age society. The need for CPD includes; 55 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (i) Maintaining necessary knowledge, skills and professional ethics the member date with developments within the profession. of profession and keeping members up expected as a to (ii) Keeping member’s knowledge and skills updated to match the demands of the profession and society. Constantly upgrade and update their knowledge and skills in all areas of professional work. APPLICABILITY OF CPD REQUIREMENT (i)
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AI-assisted research summary: Members must maintain professional competence and meet the CPD hours requirement.

7.0 The primary responsibility for competence lies with the member and all members have an obligation to develop and maintain their professional competence, relevant to the nature of their work and professional responsibilities. CPD is compulsory and is applicable to all members whether in public practice or in business. The following members of the Board shall be required to meet the CPD hours requirement: (i) Certified Public Accountants in Public Practice, Certified Public Accountants, Certified Public Accountant in Academics, Temporary Certified Public Accountants in Public Practice and Temporary Certified Public Accountants. (ii) Graduate Accountants (GAs) (iii) Accounting Technicians (AT)
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AI-assisted research summary: Members seeking exemption from CPD must apply in writing to the Executive Director, who decides whether to approve it.

8.0 EXEMPTION FROM CPD An application for exemption from CPD requirements by members must be completed in writing. Any application to become exempt from CPD shall be submitted to the Executive Director for approval based on supporting documentation. The following members are eligible for exemption from mandatory CPD requirements. (i) Any professional accountant who has withdrawn from the paid workforce as a retiree in accordance with the laws governing retirement and categorized as retired member under the Accountants and Auditors (Registration) Bylaws. Also members who are not gainfully employed, who do not intend at any time thereafter to seek nor accept gainful employment either temporarily or permanently and who have made a written application for transfer to the retired membership category which has been accepted, are exempt from mandatory CPD requirements. (ii) Member with long illness for more than six months will be exempted for CPD if he/she provides proof of illness for that period and that he/she can longer practice. (iii) Member undergoing full time studies for one or more than one year in accounting related studies will be exempted for CPD provided that he/she provides proof of studies for that period. 56 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (iv) Other exemptions, a member may require an exemption for a valid reason other than those set out above. If a member seeks, an exemption he/she should apply as soon as reasonably possible to the Executive Director in writing setting out the reasons that he/she seeks an exemption together with any appropriate documentation. The decision to grant or refuse the exemption shall be a matter solely at the discretion of the Executive Director. All applications for exemptions must be made in writing and must be approved by the Executive Director. When a member’s status changes from any of the above exceptions, such that he or she no longer qualifies for exemption, the member is then required to meet the full CPD requirements of the Board.
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AI-assisted research summary: Members must obtain a minimum number of CPD hours each year, with different hourly minimums for different categories of accountant.

9.1 Under the Accountants and Auditors (Registration) Bylaws, each member shall obtain a minimum number of CPD hours during a period of one calendar year as follows: (i) Forty hours (40) for Certified Public Accountants in Public Practice, Certified Public Accountants, Certified Public Accountants in Academics, Temporary Certified Public Accountants in Public Practice and Temporary Certified Public Accountants. (ii) Thirty (30) hours for Graduate Accountant. (iii) Twenty (20) hours for Accounting Technician
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AI-assisted research summary: Members must get at least 75% of their annual CPD hours from the Board’s CPD activities; the rest may come from outside activities.

9.2 The Accountants and Auditors (Registration) Bylaws, 2022 requires that at least seventy-five percent (75%) of the CPD hours attended by a member per annum shall be from the Board’s CPD activities. The remaining CPD hours may be obtained from outside the Board’s CPD activities. A member who has attended CPD activities other than the CPD activities conducted by the Board shall submit details of such CPD hours to the Board at the end of each calendar year. For CPD activities outsides the Board’s CPD activities, it is the responsibility of the member to appraise the quality of CPD activities and justify the hours claimed.
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AI-assisted research summary: Members of the Board must develop and maintain the professional competence needed to serve clients, employers, and other stakeholders well.

10.0 COMPETENCY AREAS Members of the Board are required to develop and maintain the professional competence necessary to provide high quality services to clients, employers, and other stakeholders, and thereby to strengthen public trust in the accountancy profession. Key competency areas that the Board will base in preparing its annual CPD programme are: • accounting and auditing standards • taxation • governance • managerial accounting • finance • contemporary issues and • sustainability issues 57 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.)
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1 STRUCTURE OF CPD ACTIVITIES
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AI-assisted research summary: Members must complete a minimum number of relevant CPD hours, using both structured and unstructured activities.

10.1 STRUCTURE OF CPD ACTIVITIES Members are required to complete a minimum number of hours of relevant CPD activities, which will consist of a combination of verifiable (structured) and unverifiable (unstructured) CPD activities.
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1.1
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AI-assisted research summary: Structured CPD is only accreditable if it is measurable and verifiable.

10.1.1 Structured CPD Activities Structured CPD includes all CPD which has learning as the primary objective and which is measurable and verifiable. In order for structured CPD to be accredited, it must be measurable and verifiable. Structured CPD learning activities include; (i) Workshops, Seminars & Conferences organized by the Board. (ii) Mentoring of Graduate Accountants (GAs). (iii) Serving as an Examiner for the Board’s Examinations.
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AI-assisted research summary: Unstructured CPD means informal learning or development through self-study or informal training; it may be measurable but is not verifiable.

10.2 Unstructured CPD Activities Unstructured CPD can be defined as any form of informal learning or development of day-to-day working skills achieved through self-study and/or informal training. Unstructured CPD can be measurable but is not verifiable. Publication of article in a journal related to accountancy profession. Unstructured CPD learning activities include; (i) (ii) Writing papers or books related to accountancy profession. (iii) Attending formal technical meetings and other meetings that contribute to the development of the accountancy profession.
11
0 REPORTING AND RECORD KEEPING
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AI-assisted research summary: Members must keep CPD records and retain documentation that supports verification of CPD hours earned outside the Board’s CPD activities.

11.0 REPORTING AND RECORD KEEPING It is the responsibility of every member to maintain a record of his or her CPD activities. Members must retain any documentation that will support the verification of recorded CPD hours obtained from outside the Board’s CPD activities. To facilitate record keeping and administration of the CPD programme, all CPD hours obtained from the Board’s CPD events (either through face-to-face or online) will be automatically recorded in the Members and Examination Management Systems (MEMS) account of each member participated in the event. Calculation of CPD hours are guided by the following;
11
1 Structured CPD Activities
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AI-assisted research summary: This section sets how CPD hours may be earned through Board-organized activities and gives reduced annual CPD requirements for members registered after June.

11.1 Structured CPD Activities. (i) (ii) (8) CPD hours are earned by attending a one-day Eight workshop, seminar or conferences organized by the Board. Two (2) CPD hours are earned by participating in one online CPD event of hour (minimum of 60 minutes constitutes one hour). To qualify for 2 CPD hours one must attempt and successfully pass three online questions. (iii) Ten (10) CPD hours are earned by mentoring at least five Graduate Accountants (GAs) at the end of each mentoring year. 58 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) (iv) (v) Five (5) hours will be earned for a member serving as examiner of the Board’s examinations for each session. If a member is registered by NBAA as new members after June of a year his/her CPD requirement will be to record at least; • Twenty hours (20) for Certified Public Accountants in Public Practice, Certified Public Accountants, Certified Public Accountants in Academics, Temporary Certified Public Accountants in Public Practice and Temporary Certified Public Accountants. • Fifteen (15) hours for Graduate Accountant. • Ten (10) hours for Accounting Technician
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2 Unstructured CPD Activities
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AI-assisted research summary: Unstructured CPD means informal learning or informal training, and the Executive Director approves the CPD hours after evidence is submitted, up to 10 hours per year.

11.2 Unstructured CPD Activities Unstructured CPD can be defined as any form of informal learning or development of day-to-day working skills achieved through self-study and/or informal training. Unstructured CPD can be measurable but is not verifiable. The CPD hours for unstructured CPD activities shall be approved by the Executive Director after submission of evidence but will not exceed 10 CPD hours per year.
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0
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AI-assisted research summary: Members must submit a self-declaration and evidence of their learning activities for CPD hours administration.

12.0 ADMINISTRATION OF CPD HOURS CPD Structure Structured learning Unstructured learning Monitoring NBAA Member Member shall submit self-declaration and evidence of respective learning activities.
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0 NON‐COMPLIANCE WITH CPD REQUIREMENTS
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AI-assisted research summary: A member who, without cause, does not complete the required CPD hours must pay a penalty fee and may face disciplinary measures decided by the Board.

13.0 NON‐COMPLIANCE WITH CPD REQUIREMENTS A member who, without cause, fails to attain the required Continuing Professional Development hours shall pay a penalty fee as prescribed in the Third Schedule of the Accountants and Auditors (Registration) Bylaws, 2022 or face disciplinary measures that the Board may consider appropriate. 59 Accountants and Auditors (Registration) By-Laws GN. NO. 488 (Contd.) ____________ FIFTH SCHEDULE _____________ (Made under paragraph) REQUIREMENTS MEMBER CATEGORY ACP A-PP APP ACP ACP A A-A APP APP TACP A-PP APP TACP A APP Hon GA AT AP Ret -M -M NA NA AP P AP P AP P APP APP APP APP APP AP P AP P AP P NA NA APP APP APP APP APP NA NA NA NA NA APP APP NA APP APP NA NA NA NA NA APP NA NA APP NA NA NA NA NA NA APP APP APP APP APP NA NA NA NA NA REQUIREME NT Annual Subscription Fees Continuous Professional Development (CPD) Certificate of practice Signing of declaration in the financial statements Signing of audit opinion Registration of practicing firm
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ACPA-PP – Associate Certified Public Accountant in Public Practice
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AI-assisted research summary: This section names the ACPA-PP qualification: Associate Certified Public Accountant in Public Practice.

1. ACPA-PP – Associate Certified Public Accountant in Public Practice
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ACPA – Associate Certified Public Accountant
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AI-assisted research summary: This section is titled “ACPA – Associate Certified Public Accountant.”

2. ACPA – Associate Certified Public Accountant
3
ACPA-A - Associate Certified Public Accountant Academics
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AI-assisted research summary: 3. ACPA-A - Associate Certified Public Accountant Academics;

3. ACPA-A - Associate Certified Public Accountant Academics;
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TACPA-PP – Temporary Associate Certified Public Accountant in Public
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AI-assisted research summary: Section title: Temporary Associate Certified Public Accountant in Public Practice.

4. TACPA-PP – Temporary Associate Certified Public Accountant in Public Practice
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TACPA - Temporary Associate Certified Public Accountant
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AI-assisted research summary: Section title: “TACPA - Temporary Associate Certified Public Accountant.”

5. TACPA - Temporary Associate Certified Public Accountant
12
APP – Applicable
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AI-assisted research summary: Section 12 is titled “APP – Applicable” and includes the place and date, Dar es Salaam, 22nd May, 2022.

12. APP – Applicable Dar es Salaam, 22nd May, 2022 SYLVIA SHAYO TEMU, Chairman of the National Board of Accountants and Auditors 60

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The Accountants and Auditors (Registration) By-laws, 2023

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Provisions of The Accountants and Auditors (Registration) By-laws, 2023

PART II

PART III

Schedule together with-

Schedule, if he satisfies the Board that:

Schedule;

Schedule.

Schedule and upon payment of fees prescribed in the

Schedule; and

Schedule to the Appeals Board within fourteen days from

PART I: PERSONAL PARTICULARS

PART VII:

PART V: SUMMARY OF POSITIONS HELD WITH EMPLOYERS TO-DATE

PART VI: CPD HOURS RECORDS UNDERGONE:

PART VIII:

PART I:

PART I: PARTICULARS OF APPLICANT

PART 5: DECLARATION

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