CPA is the Accounting and Auditing professional that is offered by The National Board of Accountants and Auditors Tanzania (NBAA) since 1973.
A person holding CPA is an expert in Accounting, Auditing, Finance and Taxation who can assist the organization to reach its financial goals.
CPA TRAINING AT IAA
IAA conducts two sessions training aimed at preparing successful candidates for May and November Examinations as follows;
- January – April for May Examinations
- July – October for November Examination
CPA EXAMINATIONS
- CPA examinations are conducted twice a year: in May and November each year in two levels
- The below are CPA Examinations in each examination session under Accounting Technician Level and Professional Level:
ACCOUNTING TECHNICIAN EXAMINATION SCHEME
The Accounting Technician examination scheme consists of two levels covering the following subjects:
ACCOUNTING TECHNICIAN LEVEL I (ATEC I)
- Bookkeeping and Accounts (T01)
- Elements of Business Mathematics and Statistics (T02)
- Introduction to Information and Communication Technology (T03)
- Business Communication Skills (T04)
ACCOUNTING TECHINICIAN LEVEL II (ATEC II)
- Principles of Accounting and Auditing (T05)
- Principles of Cost Accounting and Procurement (T06)
- Elements of Commercial Knowledge and Taxation (T07)
- Accounting for Public Sector and Cooperatives (T08)
- PROFESSIONAL EXAMINATION SCHEME
The Professional examination scheme consists of three levels as follows:
FOUNDATION LEVEL (Knowledge and Skills Level)
- Quantitative Techniques (A1)
- Business and Management (A2)
- Financial Accounting (A3)
- Cost Accounting (A4)
- Business Law (A5)
- Business Economics (A6)
INTERMEDIATE LEVEL (Skills and Analysis Level)
- Financial Management (B1)
- Financial Reporting (B2)
- Auditing Principles and Practice (B3)
- Public Finance and Taxation (B4)
- Performance Management (B5)
- Management, Governance, and Ethics (B6)
FINAL LEVEL (Professional Analysis, Application and Evaluation Level)
- Corporate Reporting (C1)
- Auditing and Assurance Services (C2)
- Business and Corporate Finance (C3)
- Advanced Taxation (C4)
ADMISSION REQUIREMENTS
ENTRY QUALIFICATIONS
- ATEC I
One of the following qualifications:
- CSEE with at least 3 credit passes including ‘D’ pass in Basic Mathematics and English Language
- NABE Certificate and ‘D’ pass in four subjects in CSEE or
- ACSEE with one subsidiary and one principal pass together with ‘D’ pass in Basic Mathematics and English Language or
- ATEC II
One of the following qualifications:
- ATEC I Certificate or
- ACSEE with a combination of ECA having 2 principal passes or
- NTA Level 4 majored in Accounting or
- NTA Level 6 in Non – Accounting qualification or
- ACSEE with a pass in Bookkeeping and Commerce at Ordinary Level
- FOUNDATION LEVEL
One of the following qualifications:
- NBAA’s Accounting Technician Certificate (ATEC) or
- A two-year Diploma in Accounting/Accounting and Finance (NTA level 6) or
- A degree from a recognized University/ institution of higher learning (non - accounting) wherein such a case the exemptions to be granted shall be considered on subject to subject basis depending on the candidate’s specialty.
- INTERMEDIATE LEVEL
One of the following qualifications:
- NBAA Foundation Level Statement of Success Letter or
- A bachelor's degree majoring in Accounting/Accounting and Finance from a recognized University/Institution of Higher Learning.
- FINAL LEVEL
NBAA Intermediate Level Statement of Success letter.
Qualifications Obtained Outside Tanzania:
The applicants shall further be required to get a confirmation of such recognition from either the Tanzania Commission for Universities (TCU) or the National Council for Technical Education (NACTE) as the case may be.
EXEMPTION POLICY
Applicants seeking exemptions in parts of the Board’s examinations shall indicate such requests in the Candidacy Registration and Exemption form by filling an appropriate section of the form
FEE STRUCTURE
CPA REVIEW FEES CHARGED AT IAA - ALL SUBJECTS (Amounts in TZS)
| General Public | IAA Alumni | Ongoing undergraduate students - IAA | |
| ATEC I | 350,000 | 300,000 | 87,500 |
| ATEC II | 350,000 | 300,000 | 87,500 |
CPA REVIEW FEES CHARGED AT IAA PER SUBJECT (Amounts in TZS)
| General Public | Ongoing Postgraduate Students - IAA | |
| Foundation Level | 75,000 | Free rate |
| Intermediate Level | 100,000 | Free rate |
| Final Level | 100,000 | Free rate |