CPA (T)

CPA (T) stands for Certified Public Accountant. It is a requirement in Tanzania for all people wishing to become Accountants and Auditors to be CPA and registered with National Board of Accountants and Auditors. There are various exams level depending on the level of education achieved by a candidate. There are two exams session each year on May and November. The following are necessary procedures to start your CPA Exams.

Candidacy Registration

Prospective candidates  wishing to register with the Board to sit for its examinations are required to fill in the Candidacy Registration Form. This form can either be collected in person at the NBAA Offices or can be obtained from the website and printed. The Application form must duly be filled and submitted to the Board together with relevant certificates - academic and professional certificates, supported by transcripts showing the subjects covered and grades obtained.  In addition, three passport size photographs - coloured should be attached and submitted along with an Identity Request Form.  This form should also be filled and signed with a black pen and submitted along with the Candidacy Registration Form.

The Board has set minimum entry requirements which will guide you to determine your examination entry point, depending on prior qualifications obtained earlier.

Exemption Requests:

If you are seeking exemption on parts of the Board’s examination, you need to indicate such requests in the Candidacy Registration and Exemption form by filling an appropriate section of the form.

The application for exemption should be finalized before attempting a level/module for which exemption is sought.  You should submit your request for exemption at least two months before the closing date of the examination session in which you intend to sit, that is in January for the May examinations and in July for the November examinations. This will enable the Board to verify your credentials from the institution where the qualification was obtained. 

For qualification obtained outside Tanzania, applicants are required to submit detailed syllabus and transcripts for the programmes undertaken.  It is also important to show proof that the University or institution awarding that qualification is an accredited institution.  Such a proof can be obtained from Tanzania Commission for Universities (TCU) or National Council for Technical Education (NACTE).

It is the policy of the Board to consider applications for exemptions to qualifications that are lodged within five years of being awarded and grant them exemptions accordingly.  Qualifications whose awards are beyond the five year limit are disqualified for exemption.

Qualifications which so far enjoy exemption can be viewed (Please click here).

Closing date for Candidacy Registration:

A prospective candidate may register any time during the year, however, there is need to observe the dates one wishes to take the examination so that to lodge the application within the stated dates.

Last date of submitting the candidacy registration form is 31st  January for the May Examinations and 31st July for the November examinations.

Mode of Payment

Payments relating the Candidacy Registration and/or Exemption and other related fees should be made through NBAA Account with CRDB - Account No. O1J 100 5553500 at Vijana Branch, Morogoro Road.

Late Registrations:

Applications received beyond those dates are liable for a penalty fee.

Deregistration:

A registered candidate may deregister on his/her own accord or as spelt out in the Examination and Training Bylaws  (link by law – under modification)

Those wishing to register with the Board to sit for its examinations are required to fill in the Candidacy Registration Forms which are downloadable on the Board’s website.  Upon submission of the form duly completed and supported by relevant certificates, the Board can establish an applicant’s examination eligibility.  It is important that an identity request form is filled and submitted together with three passport size photographs.  The form is also downloadable on the Board’s website.

Exemption from examination levels of the NBAA’s examinations is considered for those who hold qualifications recognized by the Board to be at par with the examinations it offers. For any qualifications obtained outside Tanzania, candidates would be required to submit detailed syllabus for the programmes undertaken.

Requests for exemption can be made by filling the candidacy registration form, part (b) and lodged for processing.

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 during the examination attempts.

 “Deadlines for Candidacy Registration are on 31st January and 31st July for the May and November examinations, respectively”.

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/module.

         **Deadlines for examination registration are on the 15th of March and September, for the May and November examinations, respectively”.

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 are required to collect their examination dockets in person at the Examination department in Dar es Salaam.  For those candidates in centres outside Dar es Salaam, the examination dockets are posted to their respective addresses.