New Graduates Kit


A Graduate Accountant is an individual who has completed NBAA professional level examinations. Such individuals are required to attain three years work experience before they can request for a transfer to Associate membership.

  • Managing Your Membership:

As a NBAA Member, you need to ensure everything continues to run smoothly by always remembering to keep your contact details up to date. You can manage your membership by updating your emails, job roles, organization or home addresses.

  • Making a Continuous Professional Development (CPD) Declaration:

All NBAA Members are required to submit an annual CPD Declaration. CPD helps you continue to maintain, develop and enhance your professional and personal knowledge and skills throughout your working life as a NBAA Member. Members need to stay competent and to develop new skills to be effective in their jobs and careers.

Every Graduate Accountant shall attend a minimum of thirty (30) hours of CPD annually.

  • Subscription Fees and Payments:

The Accountants and Auditors (Registration) Act CAP 286 CAP [R.E 2002] requires all individuals holding accountancy qualifications to register with the Board before being employed as accountancy professional. Once an individual is registered with the Institute, they have to keep their membership active by paying annual subscription fees approved by NBAA Governing Board every first of July of the year. Membership subscription is valid up to 31st June of each year.

Employers and other stakeholders are encouraged to check validity of membership of individuals who claim to be members of NBAA on the list of Active members available in the website. All individuals who claim to be accountants but do not appear on this list are holding out. In such a case, both the employee and the employer are liable to prosecution as per Section 18 of the Accountants Act of 2008.


Below is a series of activities to be completed when moving to ACPA membership category.

  • Selection of a mentor

After completing your CPA, a Graduate Accountant would require to fill in the Mentor form available in the website.

A mentor is an experienced and trusted adviser, this is a professional accountant registered under ACPA or FCPA categories. For the case of Graduates who wish to upgrade to ACPA PP, they will require to have mentors in the ACPA PP or FCPA PP categories and work with external auditing firms registered by the Board.

  • Filling of NBAA logbooks

A mentor will be responsible of supervising a mentee on his/her daily practical experience, reviewing the practical dairy of the mentee, and then fill in the mentee's logbooks after each year of attaining relevant work experience.

An employer will also fill in the second part of the logbook and then the mentee will make submission of the logbook to the Board.

  • Application for registration of an Accountant/CPA-PP

After a successful completion of the three logbooks, a Graduate Accountant will fill in an application form available in the website which will be later reviewed by the Board.

Things to accompany the application form include:

  • Copy of relevant certificates issued by the Board;
  • Names and addresses of employer
  • Two professional accountants(Auditors for the registered with Board (ACPA or FCPA) to act as referees;
  • Two recent passport size photographs of the applicant;
  • Proof of payment of the prescribed non- refundable application fees


A person shall be eligible for upgrade of registration as Fellow Accountant if he/she satisfies the Board that, he/she has been an Associate Certified Public Accountant or an Associate Certified Public Accountant in Public Practice with a good standing work experience record of seven years prior to his application as Fellow Certified Public Accountant or Fellow Certified Public Accountant in Public Practice and has made significant contribution to the development of such profession. Some of these contributions must include the following:-

  • Mentoring at least twenty Graduate Accountants for the period of seven years,
  • Preparation and presentation of at least five papers related to the accountancy profession in accounting, and
  • Auditing forum or publishing at least three articles in the NBAA Accountant Journal.


In case of a person whose practice was based outside the United Republic, then

  • he/she must be a Fellow Certified Public Accountant or Fellow Certified Public Accountant in Public Practice with a good standing performance in recognized professional accountancy body of equivalent standing existing outside Tanzania; or
  • he/she must be an Associate Accountant with a good standing performance record of a recognized professional accountancy body of equivalent standing existing outside Tanzania for seven years’ prior his application for fellow membership.


An accounting technician is a person registered by the Board having met the conditions stipulated for Accounting Technicians registration category.

Every Accounting Technician shall attend a minimum of twenty hours of continuing professional development annually.

He/she must undergo a period of relevant practical post qualification in the relevant field before filling an application with the Board.