The National Board of Accountants and Auditors (NBAA) is an independent regulatory and membership body for the accountancy profession established under the Accountants and Auditors (Registration) Act [Cap 286 R.E. Tj /F0 10 Tf 0.964 -18.278 Td 105 Tz (12.) No prosecution for offences committed within twelve months) Tj 35.042 -10.08 Td 104 Tz (after commencement of this Act.) Tj -17.52 -16.56 Td 103 Tz (\(3\) A direction given by the Board under subsection \(2\) may include) Tj -8.64 -9.839 Td 108 Tz (provision for the date upon which restoration to the register, cancella-) Tj 0 -9.839 Td 107 Tz (tion of the re-classification or the termination of suspension of the) Tj -0.958 -9.839 Td (effect of registration shall take effect and for the payment by the person) Tj 0 -9.839 Td 108 Tz (concerned of such fee, not exceeding the fee payable on an application) Tj 0.479 -9.839 Td (for registration, as the Board may determine.) There are various exams level depending on the level of … Tj -17.039 -13.68 Td 107 Tz (\(3\) The provisions of the Schedule to this Act shall have effect) Tj -8.164 -9.36 Td 108 Tz (as to the constitution and proceedings of the Board and otherwise in) Tj -1.437 -9.36 Td 106 Tz (relation to the Board.) Home / Ajira Zetu / ajirazetu / kazibongo / mkaguzi / nafasi za kazi 2017 / tayoa / zoom jobs tz / zoom tanzania jobs / National Board of Accountants and Auditors (NBAA) Jobs 2017. Tj /F0 10 Tf 10.8 -21.637 Td (10.) Tj -35.039 -12.96 Td 104 Tz (27. Tj /F1 8 Tf -51.12 31.910 Td (Power to) Tj 0.238 -7.44 Td 101 Tz (invest) Tj -0.958 -14.64 Td 105 Tz (Acts 1967) Tj 0.958 -7.2 Td (No. Tj /F1 9 Tf ( Subject to the provisions of this Schedule and to any regulations which may be) Tj -7.92 -7.14 Td 102 Tz (made under this Act, the Board shall have power to regulate its own procedure.) Connecting buyers and sellers in Tanzania … Power to invest.) Tj /F1 10 Tf (-\(l\) A publication under the provisions of section 8 shall be ) Tj /F2 10 Tf (prima) Tj /F1 10 Tf -15.344 -10.568 Td 109 Tz ( ) Tj /F2 10 Tf (facie ) Tj /F1 10 Tf (evidence that the persons named therein are registered under this) Tj 0 -9.439 Td 103 Tz ( of Act, and the deletion from the register of the name of any person notified) Tj 0 -0.113 Td 5.505 -11.134 Td 108 Tz (by such publication shall be ) Tj /F2 10 Tf (prima facie ) Tj /F1 10 Tf (evidence that such person is,) Tj 0 -10.8 Td (not so registered.) Tj -16.8 -17.277 Td 99 Tz (\(2\) By-laws made under paragraphs \(i\), \(1\) or \(m\) shall not bind) Tj -10.08 -9.6 Td 108 Tz (the Controller and Auditor-General or the Tanzania Audit Cor-) Tj -0.479 -9.6 Td 105 Tz (poration.) Tj /F1 8 Tf -50.4 8.150 Td 105 Tz (Cap. It's about what you craving currently. Tj 7.438 -10.559 Td 101 Tz (\(4\) Every member of the Board shall have one vote and in the event of an equality) Tj -7.679 -6.959 Td 103 Tz (of votes the chairman of the meeting shall have a second or casting vote in addition) Tj -0.24 -6.959 Td 94 Tz (to his deliberative vote.) Tj /F1 10 Tf ( The Registrar shall, at the end of each financial year, prepare) Tj -1.757 -10.04 Td 108 Tz (a report of the activities of the Board during that financial year and) Tj 0.479 -9.839 Td (submit such report to the Minister.) Tj /F0 10 Tf 84.24 -25.002 Td 111 Tz (PART IV) Tj /F1 9 Tf -133.679 -19.406 Td 96 Tz (CONTROL OVER CONDUCT OF REGISTERED AUDITORS AND ACCOUNTANTS) Tj /F1 10 Tf 14.879 -18.473 Td 105 Tz (13. Tj 165.12 -20.449 Td 92 Tz (1) Tj ET .75 w 0 G 2 J 300.980 645.435 m 270.98 645.435 l S endstream endobj 7 0 obj 2153 endobj 5 0 obj << /Type /Page /Parent 3 0 R /Resources << /ProcSet [ /PDF /Text ] /Font << /F0 8 0 R /F1 11 0 R /F2 14 0 R >> >> /MediaBox [ 0 0 612 792 ] /Contents 6 0 R /Annots 18 0 R >> endobj 17 0 obj << /Type /Annot /Subtype /Widget /Rect [ 271 645 301 659 ] /T (FillText1) /FT /Tx /DA (/TiRo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 18 0 obj [ 17 0 R ] endobj 21 0 obj << /Length 22 0 R >> stream Tj /F1 10 Tf (-\(1\) The Board may at any time direct that the name of an) Tj -9.36 -10.281 Td 109 Tz (authorized auditor, an authorized accountant or an approved accountant) Tj 0.72 -10.08 Td 108 Tz (be deleted from the relevant register or be transferred, in the case) Tj -1.199 -10.08 Td 109 Tz (of an authorized auditor, to the Register of Authorized Accountants) Tj 0.238 -10.08 Td 107 Tz (or the Register of Approved Accountants or, in the case of an authorized) Tj -0.238 -10.08 Td 108 Tz (accountant, to the Register of Approved Accountants, or be entered) Tj 0.479 -10.08 Td 107 Tz (on a lower classification, where such person has-) Tj /F1 8 Tf -51.12 60.953 Td 106 Tz (Power to) Tj -0.479 -7.2 Td 102 Tz (cancel) Tj 0.238 -7.44 Td 105 Tz (registration) Tj /F1 10 Tf 61.2 -60.95 Td 106 Tz (\(a\) failed within a period of six months from the date of an enquiry) Tj 17.762 -10.08 Td 107 Tz (sent by the Registrar by registered letter to the address appearing) Tj 0 -9.839 Td 108 Tz (in the register against his name, to notify the Registrar) Tj 0 -9.839 Td 107 Tz (of his current address; or) Tj -17.28 -15.123 Td 103 Tz (\(b\) requested that his name be deleted from the register, in which) Tj 17.518 -9.36 Td 108 Tz (case such person may be required to satisfy the Board by) Tj -0.238 -9.839 Td 107 Tz (affidavit lodged with the Registrar that no criminal proceedings) Tj 0.238 -9.839 Td (or proceedings under section 15 or section 16 are being or are) Tj -3.118 -9.839 Td 108 Tz ( likely to be taken against him; or) Tj -14.159 -15.123 Td 106 Tz (\(c\) been found by the Board to be guilty of such misconduct as is) Tj 17.039 -9.36 Td 102 Tz (specified m section 15.) -) Tj /F1 10 Tf (\(1\) The Board shall cause to be kept proper accounts and shall) Tj -1.922 -9.082 Td 108 Tz (as soon as practicable after the end of each financial year cause such) Tj -0.003 -11.52 Td (accounts relating to such financial year together with-) Tj 9.842 -12.96 Td 106 Tz (\(a\) a statement of income and expenditure during such financial) Tj 17.28 -9.839 Td 101 Tz (year; and) Tj -17.28 -11.999 Td 106 Tz (\(b\) a statement of the assets and liabilities of the Board on the last) Tj 17.28 -9.842 Td (day of such financial year,) Tj -27.6 -11.999 Td 107 Tz (to be submitted to and audited by the Tanzania Audit Corporation.) 1) Tj -0.374 -24.222 Td (Restriction) Tj 0 -9.417 Td (on) Tj 0 -9.417 Td (employment) Tj 0 -9.417 Td (of) Tj 0 -9.417 Td (accountants) Tj ET 0 G 2 J 438.908 681.619 m 133.220 681.619 l S 497.469 681.619 m 438.908 681.619 l S 502.027 681.619 m 497.466 681.619 l S endstream endobj 72 0 obj 5303 endobj 70 0 obj << /Type /Page /Parent 3 0 R /Resources << /ProcSet [ /PDF /Text ] /Font << /F0 8 0 R /F2 14 0 R /F1 11 0 R >> >> /MediaBox [ 0 0 612 792 ] /Contents 71 0 R /Annots 77 0 R >> endobj 74 0 obj << /Type /Annot /Subtype /Widget /Rect [ 133 682 439 695 ] /T (Auditors_and_Accountants2) /FT /Tx /DA (/TiRo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 75 0 obj << /Type /Annot /Subtype /Widget /Rect [ 439 682 497 695 ] /T (3) /FT /Tx /DA (/TiBo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 76 0 obj << /Type /Annot /Subtype /Widget /Rect [ 497 682 502 695 ] /T (13) /FT /Tx /DA (/TiBo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 73 0 obj << /Type /Annot /Subtype /Link /Rect [ 175 220 180 231 ] /A 78 0 R /Border [ 0 0 0 ] /H /N >> endobj 78 0 obj << /S /URI /URI (http://.in) >> 77 0 obj [ 73 0 R 74 0 R 75 0 R 76 0 R ] endobj 80 0 obj << /Length 81 0 R >> stream No. Indian High Commissioner to Tanzania, Sandeep Arya witnessed the MoU signing between NBAA and ICAI. Elias Nkya. Tj /F1 10 Tf (The Minister may, by order in the ) Tj /F2 10 Tf (Gazette, ) Tj /F1 10 Tf (exempt any person) Tj -1.205 -10.522 Td (or class of persons from all or any of the provisions of this, Part or) Tj -0.717 -10.32 Td (modify all or any of the provisions of this Part in their application to) Tj 0 -10.32 Td 105 Tz (any person or class of persons.) Tj /F0 10 Tf 9.6 -14.678 Td (25.) BT /F0 10 Tf 0 g 418.079 698.216 Td 97 Tz (1972) Tj 58.32 -0.24 Td 81 Tz (15) Tj /F2 10 Tf -281.999 -0.439 Td 103 Tz (Auditors and Accountants \(Registration\)) Tj /F0 10 Tf -69.12 -1 Td 104 Tz (No. Tj 10.08 -14.64 Td 101 Tz (\(4\) Except in the circumstances specified in paragraph \(a\) of subsection) Tj -7.923 -10.08 Td 104 Tz (\(1\) and in subsection \(2\), every deletion from a register, transfer) Tj -2.157 -10.08 Td 108 Tz (to another register or reclassification of registration shall be notified) Tj 0.479 -10.08 Td (by the Registrar to the person concerned by a registered letter to the) Tj -0.479 -10.08 Td 109 Tz (address appearing in the register against his name immediately prior) Tj 0.479 -10.08 Td 108 Tz (to such deletion, transfer or reclassification, as the case may be.) Tj 0.72 -13.439 Td 103 Tz (\(2\) All changes in the particulars registered under subsection \(1\) shall) Tj -11.52 -10.08 Td 109 Tz (be entered in the appropriate register by the Registrar.) Tj 7.679 -13.059 Td (\(4\) The appointing authority may fill any casual vacancy occurring in the membership,) Tj -7.917 -8.501 Td 110 Tz (and may revoke the appointment of any member, and appoint a replacement in) Tj 0 -8.501 Td 96 Tz (accordance with the system of representation provided for in sub-paragraph \(2\).) Offences.) Tj /F0 10 Tf 10.08 -16.600 Td 109 Tz (4.) Tj /F1 10 Tf ( \(1\) In this Act unless the context otherwise requires-) Tj -8.878 -11.001 Td 108 Tz ("accountant'' means any person trained or qualified, or holding him-) Tj /F1 8 Tf 323.563 7.191 Td 104 Tz (tion) Tj /F1 10 Tf -303.165 -19.672 Td 108 Tz (self out as trained or qualified, to keep books of accounts or) Tj 0 -9.119 Td (similar financial records in respect of any business or a person) Tj -0.958 -11.52 Td 109 Tz (a significant portion of whose time is utilized for the purpose of) Tj 0 -8.88 Td (keeping books of account or similar financial records in respect) Tj 0 -8.88 Td 107 Tz (of any business or financial activities, whether carried on by himself) Tj 0.479 -11.999 Td 108 Tz (or any other person or body of persons, whether corporate or) Tj -0.24 -10.08 Td (unincorporated and includes a person who keeps, prepares, advises) Tj 0 -10.08 Td 109 Tz (on, revises or submits financial records, return or accounts for) Tj -6.718 -10.08 Td 108 Tz ( or on behalf of any other person, whether for reward or otherwise;) Tj -12.002 -10.845 Td 109 Tz (''Appeals Board'' means the Appeals Board referred to in section 19;) Tj -0.958 -9.312 Td 108 Tz (''approved accountant'' means any person registered as an approved) Tj 18.958 -10.366 Td 106 Tz (accountant;) Tj -19.678 -11.903 Td 109 Tz (''auditor'' means any person trained, qualified or holding himself out) Tj 20.16 -9.023 Td 108 Tz (as trained, qualified or experienced in the auditing of the accounts) Tj 1.919 -10.08 Td (of the business of any person or body of persons, including any) Tj -1.919 -10.08 Td (body of persons of which he is a member, partner, shareholder,) Tj 0 -10.08 Td 105 Tz (director or employee;) Tj /F0 10 Tf 258.93 417.932 Td 106 Tz (I ASSENT,) Tj ET q 395.943 510.602 124.8 36.72 re W n 125 0 0 37 395.943 510.602 cm /im1 Do Q q 312.151 509.34 111.359 43.679 re W n 111 0 0 44 312.151 509.34 cm /im2 Do Q BT /F1 8 Tf 439.750 358.217 Td 100 Tz (Short title) Tj ET [] 0 d 414.68 685.55 m 122.36 685.55 l S 474.199 685.55 m 414.68 685.55 l S endstream endobj 25 0 obj 3778 endobj 23 0 obj << /Type /Page /Parent 3 0 R /Resources << /ProcSet [ /PDF /Text /ImageB ] /Font << /F2 14 0 R /F0 8 0 R /F1 11 0 R >> /XObject 26 0 R >> /MediaBox [ 0 0 612 792 ] /Contents 24 0 R /Annots 29 0 R >> endobj 27 0 obj << /Type /Annot /Subtype /Widget /Rect [ 122 686 415 699 ] /T (No_33) /FT /Tx /DA (/TiRo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 28 0 obj << /Type /Annot /Subtype /Widget /Rect [ 415 686 474 699 ] /T (1972) /FT /Tx /DA (/TiBo 10 Tf 0 g) /MaxLen 16000 /F 4 >> endobj 31 0 obj << /Type /XObject /Subtype /Image /Name /im0 /Width 296 /Height 293 /BitsPerComponent 1 /ColorSpace /DeviceGray /Decode [1 0] /Filter [ /ASCII85Decode /FlateDecode ] /Length 32 0 R >> stream Tj 0.958 -13.68 Td 108 Tz (34. Various reports have indicated that Tanzania has shortage of qualified accountants compare to other African countries. The audit profession is self-regulated and there is no independent audit oversight arrangements. Tj /F0 10 Tf 129.838 -21.88 Td (PART VIII) Tj /F1 9 Tf -20.398 -13.887 Td 95 Tz (GENERAL PROVISIONS) Tj /F0 10 Tf -99.842 -20.432 Td 105 Tz (36. ) The National Board of Accountants and Auditors (NBAA) is a Tanzanian accountancy professional body established under the Auditors and Accountants (Registration) Act. Tj 11.279 -16.08 Td 107 Tz (\(2\) Where the name of any person has been deleted from a register,) Tj -11.279 -10.08 Td 108 Tz (transferred from one register to another or the registration relating to) Tj 0 -10.08 Td 109 Tz (him has been re-classified, or where the effect of the registration of) Tj 1.199 -10.08 Td 106 Tz (any person has been suspended in the terms of paragraph \(d\) of section) Tj 0 -10.08 Td 108 Tz (15, the Board may, either of its own motion or on the application m) Tj -0.72 -10.32 Td 109 Tz (the prescribed manner of the person concerned, and in either case) Tj -0.479 -10.559 Td 107 Tz (after holding such inquiry as the Board may deem fit, direct that-) Tj 10.559 -11.76 Td 105 Tz (\(a\) the deletion, transfer or re-classification be confirmed; or) Tj 0.24 -11.76 Td 106 Tz (\(b\) the name of that person be restored to the register; or) Tj 0 -11.279 Td 103 Tz (\(c\) the re-classification be cancelled; or) Tj 0 -12.24 Td 107 Tz (\(d\) the suspension of the effect of the registration of that person be) Tj 17.039 -9.839 Td 104 Tz (terminated.) National Board of Accountants and Auditors -Tanzania (NBAA) Role of the organisation The NBAA is the Tanzanian accountancy professional body established under the Auditors and Accountants (Registration) Act No. They were satisfied with our quality control and procedures. Tj -17.28 -14.397 Td 99 Tz (\(2\) Notwithstanding the provisions of paragraphs \(a\), \(b\) and \(d\), the) Tj -9.119 -10.08 Td 108 Tz (Board may require any person to whom any of the said paragraphs) Tj 0 -10.08 Td 109 Tz (applies to pass such examination as the Board may prescribe, before) Tj -1.199 -10.08 Td 107 Tz (such person is entitled to be registered as an approved accountant.) Nexia SJ Tanzania is Registered with the National Board of Accountants and Auditors in Tanzania in the category of a Large Audit firm in Public Practice. Tj /F0 10 Tf 113.998 -24.758 Td 109 Tz (PART III) Tj /F1 9 Tf -7.438 -19.168 Td 92 Tz (REGISTRATION) Tj /F1 10 Tf -106.322 -19.193 Td 105 Tz (7. Tj /F1 9 Tf (-\(1\) Subject to the provisions of sub-paragraph \(2\) of this paragraph, the Board) Tj -7.438 -8.683 Td 103 Tz (shall meet not less than four times in every year and all meetings of the Board shall) Tj -50.64 10.278 Td 92 Tz (Meetings of) Tj -0.479 -10.273 Td 94 Tz (the Board) Tj 50.879 -10.083 Td 113 Tz (be convened by the chairman, or in his absence from the United Republic or) Tj -0.479 -8.501 Td 101 Tz (incapacity through illness, the vice-chairman, who shall appoint a suitable time, place) Tj 0.238 -9.119 Td 96 Tz (and date for the holding of each meeting.) ... National Board of Accountants and Auditors. Tj 12.719 -18.479 Td 106 Tz (\(3\) The Board shall require an applicant for registration under) Tj -11.999 -10.08 Td 108 Tz (this section to satisfy it that his professional and general conduct has) Tj 1.919 -10.08 Td 109 Tz (been such as, in the opinion of the Board, to make him a fit and proper) Tj -1.44 -10.08 Td 108 Tz (person to be registered under this section.) Tj /F1 10 Tf ( This Act may be cited as the Auditors and Accountants) Tj -0.96 -10.76 Td 103 Tz (\(Registration\) Act, 1972 and shall come into operation on such date) Tj 0 -10.559 Td 106 Tz (as the Minister may by notice in the ) Tj /F2 10 Tf (Gazette ) Tj /F1 10 Tf (appoint.) The National Board Of Accountants And Auditors Tanzania started carrying out its activities from 15th January 1973. Qualifications for registration of approved accountants and) Tj 34.078 -9.839 Td 105 Tz (auditors.) Tj /F1 8 Tf -50.879 11.548 Td 101 Tz (Establish-) Tj 0 -8.158 Td 106 Tz (ment of) Tj 0.479 -7.2 Td 103 Tz (Board) Tj /F1 10 Tf 60.72 -8.393 Td 99 Tz (\(2\) The Board shall-) Tj 0 -13.68 Td 105 Tz (\(a\) be a body corporate with perpetual succession and a common seal;) Tj 1.44 -13.68 Td 106 Tz (\(b\) in its corporate name, be capable of suing and being sued;) Tj -0.479 -13.198 Td 107 Tz (\(c\) for and in connection with the purposes of this Act, be capable) Tj 17.039 -10.32 Td 108 Tz (of acquiring, holding and disposing of movable, and immovable) Tj 0 -9.839 Td (property in its corporate name.) Tj /F0 10 Tf 133.92 -18.28 Td 109 Tz (PART III) Tj /F1 9 Tf -7.2 -15.086 Td 91 Tz (REGISTRATION) Tj /F0 10 Tf -124.654 -19.429 Td 107 Tz (7.) Registers of accountants and auditors.) Tj /F0 10 Tf 1.199 -12.997 Td 107 Tz (28.) 33 of 1972, the NBAA has adopted IFRS and IFRS for SMEs without modifications and including effective dates since 2004 and 2010, respectively. 33) Tj /F1 10 Tf 1.638 -26.121 Td (39.-\(1\) With the consent of the Minister the Board may make by-) Tj -0.96 -10.8 Td 109 Tz (laws for the better carrying out of its objects and functions and) Tj 0 -11.279 Td 108 Tz (without Prejudice to the generality of the foregoing may make by-laws-) Tj 10.08 -12.719 Td 106 Tz (\(a\) Prescribing degrees, diplomas, certificates awards and other) Tj 17.52 -11.282 Td 104 Tz (qualifications which shall be recognized as entitling the, holder) Tj 0 -9.839 Td 109 Tz (to registration under this Act;) Tj -17.28 -12.96 Td 106 Tz (\(b\) prescribing diplomas, certificates and other awards which may) Tj 17.28 -10.8 Td 108 Tz (be conferred or granted by the Board;) Tj -17.28 -12.96 Td 106 Tz (\(c\) prescribing the conditions which must be satisfied before any) Tj 16.56 -10.559 Td 108 Tz (diploma, certificate or other award may be granted;) Tj -16.56 -12.96 Td 107 Tz (\(d\) Prescribing the manner in which diplomas, certificates or other) Tj 16.798 -10.08 Td 105 Tz (awards may be granted;) Tj -17.039 -12.96 Td 102 Tz (\(e\) regulating the conduct of examinations;) Tj 3.359 -14.4 Td 105 Tz (\(f\) prescribing fees for admission to any course offered by the Board;) Tj -3.359 -12.96 Td 106 Tz (\(g\) prescribing fees payable by the candidates for any examination) Tj 17.28 -9.36 Td 107 Tz (held or conducted by the Board;) Tj -17.52 -12.722 Td 106 Tz (\(h\) Providing for and regulating disciplinary proceedings against the) Tj 17.28 -10.8 Td 109 Tz (officers of the Board, the students and candidates;) Tj -13.68 -12.24 Td 106 Tz (\(i\) Prescribing rules for professional conduct and ethics for accoun-) Tj 13.442 -9.839 Td 107 Tz (tants and auditors;) Tj -14.162 -15.12 Td (\(j\) Prescribing the fees to be paid on application for registration,) Tj 15.12 -9.839 Td 105 Tz (the issue of certificates of registration and for extracts, copies) Tj -0.238 -10.08 Td 108 Tz (and lists of, or in relation to, entries in the registers;) Tj -17.28 -13.2 Td 106 Tz (\(k\) prescribing classification within the registers for different levels) Tj 17.28 -9.6 Td 104 Tz (or types of qualifications and competence;) Tj -14.882 -12.719 Td 106 Tz (\(1\) prescribing the scale of fees which may be charged by accoun-) Tj 14.882 -10.559 Td 108 Tz (tants, and auditors for services rendered by them;) Tj -22.082 -14.162 Td 104 Tz (\(m\) authorizing the Registrar to arbitrate on any dispute as to fees) Tj 21.362 -10.318 Td 108 Tz (charged by any accountant or auditor and providing for the) Tj 0.958 -9.842 Td 106 Tz (Registrar's award being subject to appeal to the Appeals Board;) Tj -17.759 -12.24 Td (\(n\) prescribing any thing which may, or is required to, be prescribed) Tj 17.28 -10.32 Td 105 Tz (by the Board.) 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