EXAMINATION INFORMATION

GENERAL
The Board started conducting the examinations in accountancy, auditing and allied subjects in may 1975.  These examinations are conducted during the months of May and November, each year.

THE BOARD’S EXAMINATION HISTORY
The Board in fulfilling its legal responsibility, devised the National Accountancy Examination Scheme way back in 1974 and conducted the National Accountancy examinations for the first time in May 1975. These examinations have since being precisely conducted twice yearly in May and November.

EXAMINATION STRUCTURE
The Board offers two categories of examinations:

ACCOUNTING TECHNICIANS Examinations:
These examinations are conducted in two levels – Accounting Technician Level I (ATEC I) and Accounting Technician Level II (ATEC II). On completion of the Accounting Technician Level II examinations, an Accounting Technician Certificate is awarded.  With this qualification you can  register as an Accounting Technician (AT)  on successful completion of a one year practical experience. For purposes of employment, you may be employed as an Accounts Technician or Audit Technician.

The Accounting technician Examinations comprise of the following subjects:

Professional Level Examinations
These examinations are conducted in three stages of two modules in each stage.  On completion of the final stage a CPA (T) certificate is awarded.  With this qualification you automatically become registered by the Board in the Graduate Accountant (GA) category.  Upon acquisition of a three years’ of practical experience, you may apply for registration in the Associate Certified Public Accountant (ACPA) or Associate Certified Public Accountant in Public Practice (ACPA-PP) depending on specialty of work.

For purposes of employment, you may be employed as an Accountant Trainee or Auditor Trainee  while in the GA Category.  Otherwise with full qualification, you may be employed as an Accountant/Auditor, or Chief Accountant or Chief Internal Auditor, Bursar, Financial Controller or Finance Manager or Management Accountant depending on the type of the organization you are working with.

The Certified Public Accountants Examinations comprise of the following subjects:-

EXAMINATION ADMINISTRATION
The Board’s examinations are conducted in accordance with the Examination and Training By-laws 2003.

The Board’s Education and Training Services Department maintains register of examination candidates. All candidates who wish to write the Boards’ examinations must be registered with the Board. Each candidate will be issued with an identity card containing the candidate’s name and registration number (CR NO.). The Identity Card is to be used by the candidate for admission to the examination room, while the Registration Number is used to make references in all correspondences between the Board and the candidate. It is very important that every student quotes his/her Registration (CR NO.) number in full on all correspondences with the Board.

EXAMINATION ENTRY QUALIFICATION
Entry qualification for the Board's examinations depends on the candidates' academic qualification. Due to different qualifications, every candidate will start at the examination level that fits his/her academic qualification. The examination entry requirements for all the Board's examination levels has been prepared and the candidates have to abide by them.

PROCEDURES FOR CANDIDACY REGISTRATION AND EXAMINATION ENTRY

Candidacy Registration
Candidates’ registration is done throughout the year. Applications for candidacy registration must be on the prescribed form (CR form).

Candidacy registration forms are available on request and  upon submission of  relevant certificates – academic, professional and appropriate transcripts should be attached.  This will assist the Board in determining your examination entry point.

Further, three pass-port size photographs are required for preparation of Identification card.  Prospective candidates are requested to read the “Examination and Training  bylaws” to be aware of the candidature guiding  bylaws.

Exemptions
Applicants who hold qualifications recognized by the Board for exemption purposes, are requested to show their intentions by further filling the candidacy registration form part (b).

Examination Entry Procedures
Only persons registered with the Board as “Examination Candidates” are eligible to write any of the examinations of the Board. A registered candidate, can apply for an appropriate examination any time after being registered and upon completion of a minimum of at least nine months in preparation for a particular examination level.

The Board invites applications, from registered candidates to sit for its examinations, by notification in the press. The notification specifies, inter-alia:

(i)    The exact dates of the examination;
(ii)    The closing date for receipt of applications from candidates;
(iii)   The fees payable along with such application.

Applications for May examinations close on 15th March and applications for November examinations close on 15th September of each year.

A candidate will be admitted to sit the Board’s examinations, at any of its examination levels, subject to the rules applicable to that examination.

Examination Centres
Examinations are conducted in as many centres all over the country. The criteria in operating a centre for the Board’s examinations is for that centre to have not less than 30 examination candidates at any particular session or as the Board may determine from time to time.

Examination Admission Docket
The examination admission docket/Letter to a candidate who has applied for the examination is posted at least two weeks before the examination commences. The docket will among other things, show the Examination Time Table, Candidate's Index Number and Examination centre.

Examination candidates are strongly advised to read an "Instructions to Examinations Candidates" booklet which is enclosed in the examination docket.

No candidate will be admitted to write any examination, at any of the centres, except on production of: -
(i)    The Examination Admission Letter, and
(ii)    The NBAA Identity card

Examination Centres
The common examination centres for the Boards’ examinations have been-:
•    Dar es Salaam
•    Zanzibar
•    Mbeya
•    Arusha
•    Moshi
•    Mwanza
•    Tanga