NBAA has a mandatory CPD Policy which became effective 1st January, 2009. Members have been divided into categories in regard to their CPD requirements.
General Objectives of the NBAA CPD Scheme
The objective of CPD is to positively encourage all the Board's members to update and expand their knowledge in the face of changes and growth in the body of knowledge and skills required to maintain high standards demanded of a the modern professional accountant.
As Tanzania continues to readjust from state controlled, to a free market economy, the process of change is increasingly demanding accounting profession that are proactive and who can satisfy the demands and challenges of the labour markets.
Availability of adequate CPD training of the Board's members in practice and in employment will significantly bridge this expectation gap.
Persons registered with the Board have been divided into categories in regard to their CPD requirements. The Mandatory CPD Scheme will entail the following:
Certified Public Accountants in Public Practice [CPA-PPs] - must clock in 40 hours per annum.
Certified Public Accountants [CPA's] - must clock in 30 hours per annum.
Graduate Accountants [GA's] - must clock in 30 hours per annum.
Accounting Technicians [AT] - must clock in 20 hours per annum.
A continuing Professional Education Certificate is usually issued at the end of each Workshop/Seminar session as evidence of CPD training. These are in the form of hours of attendance to each event. They are accumulated for 12 calendar months and submitted to NBAA at the end of every year.
Exemption from CPD Training
Where special circumstances, e.g. ill health, retirement, etc. prevent a member from achieving the required number of CPD hours, such member will be required to submit details of the relevant circumstances to the Board and the latter will adjudicate thereon.
Also where a member is pursuing further studies, he/she may be given exemption from CPD. However, very strict criteria will be applied in giving such exemptions.
Disciplinary Proceedings for Non-attendance to CPD Training
Upon giving due notice to its members, the Board may at any time impose disciplinary proceedings or sanctions against its members for non-compliance with the CPD requirements.
(1) refusal to honour any application for registration as new members.
(2) refusal to upgrade oneself from Associate to Fellow membership.
(3) refusal to issue a Certificate of Practice.
(4) Demotion from an "associate member" to a "Graduate Accountant - GA" or from "Fellow" to "Associate" membership.
(5) In serious cases a de-registration from the Board's membership registers. In all cases such decision will be published in the official government gazette pursuant
to requirements of the NBAA By laws.
NB: The current CPD Programme and the CPD Annual Return forms can be downloaded in this web