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Board Address

Mailing Address:
EXECUTIVE DIRECTOR
NBAA
MHASIBU HOUSE
BIBI TITI MOHAMED STREET
P.O. BOX 5128
DAR ES SALAAM.

E-mail: info@nbaa-tz.org
TELEGRAMS: "NABAA"
TEL: 255-022-2151642/2151745/2150648
FAX:255-022-2151746

EXAMINATION INFORMATION

THE BOARD’S EXAMINATION HISTORY

The Board in fulfilling one of its obligations of promoting, and providing opportunities and facilities for the study of and training in accountancy, auditing and allied subjects, has been  conducting accountancy examinations to those aspiring to become Accounting Technicians and Certified Public Accountants.  These examinations are conducted twice in a year during the months of May and November.

EXAMINATION STRUCTURE:
Accounting Technician Examination Structure:

The examination structure for the Accounting Technician  (ATEC) examination scheme is in two levels,  ATEC I having four subjects and ATEC II having five subjects. On successful completion of the Accounting Technician Level II examinations, a candidate qualifies for the award of a Certificate of Completion of the Accounting Technician examinations.    To qualify for registration as an Accounting Technician, one has to undergo a one year practical training and apply for registration.

The Accounting Technician Examinations comprise the following subjects

Professional Examination Scheme Structure:

The examination structure for the Professional Examination scheme has  three stages of two modules in each stage.  Whilst the Foundation Stage has four subjects in each module, the Intermediate and Final Stages has three subjects in each module.  On successful completion of the Final Stage Examinations, a candidate qualified for the Certificate of Completion of the Certified Public Accountant   - CPA (T) examinations and is eligible for registration as a Graduate Accountant.  Upon completion of a three years’ of practical training, a Graduate Accountant may apply for registration in the Associate Certified Public Accountant (ACPA) or Associate Certified Public Accountant in Public Practice (ACPA –PP) depending on ones specialization.

The examination structure for the Professional Examination Scheme is as hereunder:

ENTRY REQUIREMENTS

For purposes of accommodating prospective candidates into the Board’s examination system, minimum entry requirements have been set. The entry point to any level of the Board’s examination depends on the candidate’s prior learning.

Accounting Technician Level I

         (i)             Certificate of Secondary School Education (CSE) with at least five credits of Grade A or B or C including English and Mathematics.

(ii)             OR        Basic Book-keeping Certificate (BBC) Plus Certificate of Secondary Education with at least five passes, including English and Mathematics.

         (iii)           OR        NABE Stage II with at least five passes Plus Certificate of Secondary Education with at least five passes including English and Mathematics.

         (iv)            OR       National Store-keeping Certificate (NSC) or Foundation Stage in Materials Management Plus Certificate of Secondary Education with at least five passes including English and Mathematics.

Accounting Technician Level II

         (i)     Accounting Technician Level I (ATEC I) Statement of Success.
 

        (ii)    OR    Advanced Certificate of Secondary Education with at least two principal passes
and a subsidiary pass, provided that one has passed Mathematics at “O” Level/ “A” level.

         (iii)   OR    National Book-keeping certificate (NABOCE)
  (This examination is no longer being conducted by the Board)

         (iv)   OR    Certificate of Secondary Education with National Materials Management Diploma (full).

         (v)   OR    Certificate in Accountancy (CA) or Certificate in Government Accountancy (CGA) plus Certificate of Secondary Education with at least three credit passes

         (vi)   OR    Certificate in Financial Administration plus  Certificate of Secondary Education with at least three credit passes.

         (vi)   OR    A two-year Diploma (non-Accounting) from a recognized training institution plus Certificate of Secondary Education with at least three credit passes.

Professional Examinations

Foundation Stage Module A

(i)                          Accounting Technician level II (ATEC II) statement of success

(ii)             Ordinary Diploma in Cooperative Accounting /Business Studies from Muccobs, with at least two principal passes in “A” level  or three credit passes at  “O” level.

(ii)                        A two years Diploma in Business Administration  (DBA) -  (Accounting option) plus at least  three credit passes  at “O”   level.

(iv)            NAD I OR NAD II – (This examination is  no longer conducted by the Board.

(vi)           A three-year Advanced Diploma/Degree from a recognized  training institution which is a non accounting qualification e.g. Bsc. Eng. Bsc. Mathematics, Advanced Diploma in Transport Management.  In addition, a candidate must have obtained at least two principal passes at “A”  level or three credit passes at “O” level.

Foundation Stage Module B

(i)                  A three-year Advanced Diploma/Degree from recognized training institution with business
           oriented bias subjects e.g. B.Com Finance, B.Com. Marketing, Advanced Diploma in
           Materials Management, Advanced Diploma in Business Administration, Advanced
           Diploma in Tax Management etc.  In addition  one must have obtained at least two 
           principal passes at “A” level or at least three credit passes at “O” level.

(ii)       OR  Certified Supplies Professional (CSP).

(iii) OR            (iii)      National Accountancy Diploma (NAD) – (This examination is no longer conducted by the
                    Board).

Intermediate Stage Module C

         (i)       Certified Public Accountant Part (CPA I) – 
          (This examination is no longer being conducted by the Board)
(ii)     OR     A two-year Diploma in Business Administration, Accounting option (DBA), plus at
          least two principal passes at “A” Level or three credit passes at  “O”  level. Recognition is
          from year 2000.

         (iii)     OR  A two-year Diploma in Accounting with at least two principal passes at “A” level or
three credit passes at  “O”  level.

Final Stage:   Module E

(i)      Bachelor of Commerce (Accounting) -  UDSM and Open University of Tanzania

(ii)     Bachelor of Accounting and Finance (BAF); Bachelor of Public Sector Accounting &
         Investigations (B.PSAI). – Mzumbe University

(iii)    Advanced Diploma in Accountancy (ADA) –  IAA, IFM

(iv)        Advanced Diploma in Accountancy (ADA) - effective from 1993
Bachelor of Business Administration (BBA) – Accounting - SAUT

         (v)   Advanced Diploma in Cooperative Accounting (ADCA) – MUCCOBS effective from 1992

(vi)    Advanced Diploma in Accountancy (ADA)

       Awarding Institution:  IAA

(vii)   Advanced Diploma in Accountancy (ADA)

      Advanced Diploma in Government Accounting (ADGA)

      Awarding Institution:  TIA effective from 1999

(viii)   Advanced Diploma in Accountancy.
      Awarding Institution:  CBE  effective from 2000

(ix)   Advanced Diploma in Financial Administration (ADFA).

       Awarding Institution: ZIFA

(x)   Bachelor of Business Administration (BBA Accounting).

      Awarding Institution: ZU

(xi)  Bachelor of Business Administration (BBA Accounting).

      Awarding Institution:  TU-DSM College effective 2007/08 academic year and TU-Iringa College effective 2004/05 academic year.

For an applicant to be considered for exemption, the request for exemption must be lodged within five years of obtaining that qualification, otherwise no exemption shall be considered if that qualification is five years beyond.

PROCEDURES FOR CANDIDACY REGISTRATION

         Candidacy Registration

         Prospective candidates  wishing to register with the Board to sit for its examinations are required to fill in the Candidacy Registration Form which should be accompanied by Identity Request Form. The Application form must duly be filled and submitted to the Board together with relevant certificate - academic and professional certificates supported by transcripts. In addition three passport size photographs- coloured should be attached.  Last date of submitting the candidacy registration form is 31^st  January for the May Examinations and 31^st July for the November examinations.  Applications received beyond those may be liable for a penalty fee.

         Application for Exemptions:

Exemption from parts of the Board’s examinations shall be  considered for those applicants who hold qualifications recognized by the Board to be at par with the examinations it offers. For any qualifications obtained outside Tanzania, applicants are required to submit detailed syllabus and transcripts  for the programmes undertaken.  A proof showing that the University or Institute awarded that qualification is an accredited institution should also be attached.  Such proof is obtained from Tanzania Commission for Universities or NACTE.   Requests for exemption must be lodged on or before the deadline of receiving Candidacy Registration forms to enable the Board process them accordingly.  It is the policy of the Board to consider applications for exemptions to  qualifications that are lodged within 5 years   after being obtained.  Beyond that time limit, makes a qualification non-exempt from parts of the Board’s examinations.

An annual subscription fee, payable upon registration, and thereafter once a year in every January, has to be paid to the Board if one is to remain a registered candidate with the Board.  As evidence of registration, an identity card is provided and it is to be used for examination identification purposes.

Examination Entry

         Once a prospective candidate is registered, he/she is recognized as a candidate and can apply for an appropriate examination any time thereafter as long as he/she has undertaken the necessary training of not less than nine months’ duration in any level.

         An appropriate  Examination Entry form should be filled and submitted to the Board in good time.  **Deadlines for May and November examination registration are on the 15th of March and September, respectively.

         NB: Candidancy registration, Exemptions application and Examination entries are charged different fees at various examination levels. see complete students' fees structure.

          Examination Centres

         The Board conducts its examinations at various examination centres in the country including – Arusha, Dodoma, Iringa, Mbeya, Morogoro, Moshi, Tanga, Zanzibar, Mwanza and Dar es Salaam, as long as the centre registers a minimum number of candidates required by the Board.  Currently, the minimum number of candidates required to make an examination centre to operate is 30.

         An Examination Admission Letter showing the examination time-table, the examination centre and the examination Index Number is normally issued at least two weeks before the commencement of the examination.  Dar es Salaam candidates normally collect their examination dockets in person at the Education and Training Services department in Dar es Salaam  For those candidates who have chosen examination centres outside Dar es Salaam, the examination dockets are posted to their respective addresses.

TRAINING

         NBAA as an examining body does not train candidates who  are preparing to sit for its examinations, but is collaborating with a number of training institutions, both public and private institutions to train candidates for its examinations.

         Training can either be on full time or on part time basis, depending on one’s choice.   For those aspiring to sit for the Board’s examinations on part-time training, it is advised that one should attend at least two review sessions before sitting for the intended examination(s).  For those wishing to resit an examination, one review course session can suffice before re-attempting the examination(s). A list of institutions recognized as training providers can be made available on request.

STUDY AIDS

         In an endeavour to assist its examination candidates, the NBAA provides the following training facilities:

         A well-stocked reference library located at Mhasibu House, Library Block, 2nd floor, where registered candidates are allowed to use it throughout the day.

         Questions and Suggested Solutions of previous examinations, detailed Examiners’ Reports, Students’ Newsletter, International Accounting Standards and International Standards on Auditing, Syllabus for the Accounting Technician and Professional Level Examinations, including up-to-date students’ manuals are some of the publications that are available at the Board’s Bookshop -  Mhasibu Bookshop.  This bookshop is within the NBAA premises.  For candidates who are in the regions, arrangements have been made with some bookshops which act as outside for the Board’s publications.

         It is important that a candidate obtain his/her own copy of the detailed syllabus to provide guidance of subject areas and topics to be covered.  The syllabus also provides information of examination regulations governing the examinations, transitional arrangements for those candidates transferring from the phased out examination scheme to the revised examinations scheme and the order of taking these examinations.

NBAA PUBLICATIONS OUTLETS

     The bookshops which act as outlets for the Board’s publications are:

1.        ARUSHA:        Kase Bookshop

2.        DAR ES SALAAM:      Mhasibu Bookshop

3.   MOSHI:                      Christian Bookshop

4.   MWANZA:                   Catholic Bookshop