FIRMS REGISTRATION PROCEDURES

Pursuant to Section 4(f) of the NBAA Act, members engaged in public practice under the name and style of a particular firm must register that firm with the Board for the purpose of practicing in Tanzania.

It is a contravention of the Code of Ethics and NBAA By laws 2017 for a registered member to go into partnership with un-registered member (s)

Any registered member intending to register Auditing/Accounting firm in Tanzania shall submit to the NBAA duly filled an application form (click here). The application form shall be submitted together with: -

1. Application fees (Form TShs. 100,000/- and Reg. TShs. 400,000/-)

2. Certificate of registration from Registrar of Business Names

3. Extract from BRELA with partners names; names should comply with those shown in Application form paragraph 2.2.1

4. Certificate of registration for TIN

5. VAT Registration Certificate– as per sec29(1) of VAT Act RE: 2014

6. Two or more active partners who are registered with Board in the category of ACPA-PP for auditing firm and ACPA for accountancy firm(If it is sole practitioner please check with Affiliated firm)

7. Certificate of Practice issued to ACPA -PP (for auditing firm only)

8. Partnership agreement / deed (for partners)

9. Contract/agreement with affiliated firm made under Commissioner of Oath/Magistrate (for sore practitioner only)

10. Two resent passport size photograph for each partner

11. CV for each partner and key employees.

12. Partner’s declaration that they are not employees of any public/private entity, auditing/Accountancy firms currently in Practice made under Commissioner of Oath/Magistrate.

13. Evidence that the partner has terminated employment from previous employer.(Resignation letter).

14. Professional Indemnity Insurance (PII)

15. Firms Policy and procedure(ISQC1)