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: -
- Application fees (Form TShs. 100,000/- and Reg. TShs. 400,000/-)
- Certificate of registration from Registrar of Business Names
- Extract from BRELA with partners names; names should comply with those shown in Application form paragraph 2.2.1
- Certificate of registration for TIN
- VAT Registration Certificate– as per sec29(1) of VAT Act RE: 2014
- 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)
- Certificate of Practice issued to ACPA -PP (for auditing firm only)
- Partnership agreement / deed (for partners)
- Contract/agreement with affiliated firm made under Commissioner of Oath/Magistrate (for sore practitioner only)
- Two resent passport size photograph for each partner
- CV for each partner and key employees.
- 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.
- Evidence that the partner has terminated employment from previous employer.(Resignation letter).
- Professional Indemnity Insurance (PII)
- Firms Policy and procedure(ISQC1)