The provision of section 22(3) of the Accountants and Auditors Registration By-laws, 2023 states, “A registered member who, without reasonable cause, fails to attain the required CPD hours shall pay a penalty as prescribed in the Third Schedule.” Furthermore, as per the requirements of section 22(1) of these By-laws, the Board is therefore issuing a thirty days’ notice of intention to impose penalty to a registered member who has not attained the required CPD hours for the calendar year 2025.

For the avoidance of doubt, registered members as defined in section 7 of the Accountants and Auditors Registration Act, Cap 286 include the following member categories: Accounting Technicians (ATs), Graduate Accountants (GAs), Certified Public Accountants (ACPAs and FCPAs), Certified Public Accountants in Public Practice (ACPA-PPs and FCPA-PPs), Temporary Certified Public Accountants (TACPAs and TFCPAs), Temporary Certified Public Accountants in Public Practice (TACPA-PPs or TFCPA-PPs).

Based on information generated from MEMS, our records indicate that you have not attained the minimum requirements of relevant CPD activities for the calendar year ended 31^st December 2025. Therefore, this notice serves to inform you that the Board is imposing a penalty for failure to attain the required CPD hours during the calendar year ended 31^st December 2025. Click this link to see the list of CPD-non-compliant members eligible for penalty.

You are required within forty days from the date of this notice to pay the penalty or within thirty days from the date of this letter show cause as to why the Board should not impose a penalty for non-compliance with the CPD requirements via email dms@nbaa.go.tz. After the expiry of thirty days, the Board will not accept any presented case with regard to penalty imposed.

To pay for the penalty please login into your MEMS’ account, open subscription bills menu available under bills and click pay now to generate control number.

Failure to pay the penalty within the required time for those members who have no reasonable cause may lead to disciplinary action that the Board may consider appropriate as per the NBAA Establishment Act, Cap 286.

All enquiries should be addressed to:

EXECUTIVE DIRECTOR,

AUDIT HOUSE, 8^TH FLOOR,

4 ‘BARABARA YA MAHAKAMA’

P.O BOX 1271

41104 TAMBUKARELI

DODOMA