Prior to year 2000, NBAA had been running a "Voluntary Monitored CPE Scheme" whereby members were required to submit annual returns of CPE hours attended during the calendar year ended.  Such returns were according to a 1999 World Bank FILMUP study not complemented by any sanctions or rewards.   As a result not many of the members attended CPE courses (see the current CPE Programme).

On 27^th April, 2000 the NBAA Governing Board approved a Mandatory CPE Scheme for its members effective 1^st July, 2001.

General Objectives of the NBAA CPE Scheme
The objective of CPE is to positively encourage all the Board's members to update and expand their knowledge in the face of changes and growth in the body of knowledge and skills required to maintain high standards demanded of a the modern professional accountant.

As Tanzania continues to readjust from state controlled, to a free market economy, the process of change is increasingly demanding accounting profession that are proactive and who can satisfy the demands and challenges of the labour markets.

Availability of adequate CPE training of the Board's members in practice and in employment will significantly bridge this expectation gap.

CPE Requirements
Persons registered with the Board have been divided into categories in regard to their CPE requirements.  The Mandatory CPE Scheme will entail the following:

·        Certified Public Accountants in Public Practice [CPA-PPs]
     - must clock in 40 hours per annum.
·        Certified Public Accountants [CPA's] - must clock in 30
     hours per annum.
·        Graduate Accountants [GA's] - must clock in 30 hours per
     annum.
·        Accounting Technicians [AT] - must clock in 20 hours per
     annum.

CPE Award
A continuing Professional Education Certificate is usually issued at the end of each Workshop/Seminar session as evidence of CPE training.  These are in the form of hours of attendance to each event.  They are accumulated for 12 calendar months and submitted to NBAA at the end of every year.

Exemption from CPE Training
Where special circumstances, e.g. ill health, retirement, etc. prevent a member from achieving the required number of CPE hours, such member will be required to submit details of the relevant circumstances to the Board and the latter will adjudicate thereon.

Also where a member is pursuing further studies, he/she may be given exemption from CPE.  However, very strict criteria will be applied in giving such exemptions.

Disciplinary Proceedings for Non-attendance to CPE Training
Upon giving due notice to its members, the Board may at any time impose disciplinary proceedings or sanctions against its members for non-compliance with the CPE requirements.

These include:

(1)     refusal to honour any application for registration as new
      members.
(2)     refusal to upgrade oneself from Associate to Fellow
      membership.
(3)     refusal to issue a Certificate of Practice.
(4)     Demotion from an "associate member" to a "Graduate
      Accountant - GA" or from "Fellow" to "Associate" membership.
(5)     In serious cases a de-registration from the Board's
      membership registers.  In all cases such decision will be
      published in the official government gazette pursuant
      to requirements of the NBAA By laws.

NB: The current CPE Programme and the CPE Annual Return forms can be downloaded in this web .........