Overview
The National Board of Accountants and Auditors (NBAA) is the body in Tanzania that sets and runs the national accountancy examinations. Its professional scheme has three levels: Foundation, Intermediate and Final. Passing the Final level earns the Certificate of Completion of the Certified Public Accountant, CPA (T), examinations. You then register with NBAA as a Graduate Accountant.
NBAA also runs a separate Accounting Technician (ATEC) scheme with two levels. This page focuses on the professional CPA (T) scheme and mentions ATEC only as an entry route.
Who can apply
Entry depends on the level you start at.
Foundation level: an NBAA Accounting Technician Certificate (ATEC), a two-year diploma in accounting or accounting and finance (NTA Level 6), or a degree from a recognised university or higher learning institution in a non-accounting subject. For non-accounting degree holders, NBAA considers exemptions subject by subject, depending on the candidate's specialty.
Intermediate level: a Foundation Level Statement of Success letter from NBAA, or a degree majoring in accounting or accounting and finance from a recognised institution.
Final level: an Intermediate Level Statement of Success letter from NBAA, or a qualification from an accounting programme that the Board recognises. NBAA publishes a list of recognised programmes at universities and colleges in Tanzania.
Check the Entry Requirements page for the current list of recognised programmes before you apply.
Levels or stages
Foundation level (knowledge and skills)
Six subjects appear on the November 2026 timetable:
| Code | Subject |
|---|---|
| A1 | Quantitative Techniques |
| A2 | Business and Management |
| A3 | Financial Accounting |
| A4 | Cost Accounting |
| A5 | Business Law |
| A6 | Business Economics |
Intermediate level (skills and analysis)
| Code | Subject |
|---|---|
| B1 | Financial Management |
| B2 | Financial Reporting |
| B3 | Auditing Principles and Practice |
| B4 | Public Finance and Taxation |
| B5 | Performance Management |
| B6 | Management, Governance and Ethics |
Final level (analysis, application and evaluation)
| Code | Subject |
|---|---|
| C1 | Corporate Reporting |
| C2 | Auditing and Assurance Services |
| C3 | International Finance |
| C4 | Advanced Taxation |
Subject names above follow the November 2026 master timetable. NBAA's Examination Structure page uses older names and lists only five Foundation subjects (A3 Accounting and A4 Business Information, with no A6). Its Final level there also names C3 Business and Corporate Finance and C4 Public Finance and Taxation II. Confirm the subjects for your session on the current timetable.
Exam pattern
Each paper is a written exam sat at an NBAA centre. On the November 2026 timetable, papers run in morning sessions (9:00 am to 12:00 noon) and afternoon sessions (2:00 pm to 5:00 pm). NBAA's exam regulations give you ten minutes of reading time at the start of each paper. Noiseless electronic calculators are allowed, and you bring your own pens. Phones are not allowed in the hall.
You must carry both your examination identity card and your admission letter (the exam docket) to be admitted. Arrive early, because you may not enter the hall more than half an hour after a paper starts, and you receive no extra time if you are late.
Important dates
Sessions: the main sessions are held twice a year, in May and November. NBAA also holds mid-sessions in February and August for a set of Foundation, Intermediate and Final subjects: A5, B1, B2, B4, B5, C1, C2, C3 and C4. Mid-sessions are held in Dar es Salaam, Dodoma and Arusha only.
November 2026: the 104th session is timetabled from 3 to 6 November 2026.
Postponing: to carry your full fee to the next session, submit your written request by 15 February for the May exams or by 15 August for the November exams.
How to apply
You apply for examination entry through your account on NBAA's online membership system (MEMS). After your application is accepted, NBAA issues your admission letter (docket) in the same account before the session begins.
NBAA advises candidates to attend about six months of review classes with a registered tuition provider before sitting its exams.
Exam centres include Arusha, Dar es Salaam, Dodoma, Iringa, Kilimanjaro (Moshi), Mbeya, Morogoro, Singida, Tabora, Tanga, Mwanza and Zanzibar.
Marking and results
Candidates are told their results once the Board is able to release them, and NBAA posts them on its website. If you want to appeal a result, apply online through your examination application, pay the appeal fee, and submit the appeal form within seven working days of the results being released.
After the exam
Passing the Final level qualifies you as CPA (T) and lets you register as a Graduate Accountant (GA). NBAA says a GA needs three years of work experience, and must keep the membership active by paying subscriptions and logging 30 hours of continuing professional development (CPD) each year, before asking to move to Associate membership.
To apply for Associate Certified Public Accountant (ACPA) status, you complete three logbooks and then submit an application form with:
copies of your NBAA certificates;
your employer's name and address;
two referees who are registered NBAA professional accountants (for ACPA-PP, two registered professional auditors);
two recent passport-size photographs;
proof of the non-refundable application fee.
Preparation tips
Join a review class run by a tuition provider that NBAA has registered.
Practise writing full answers by hand, since the papers are written. NBAA's regulations say each answer starts on a fresh page and that presentation counts in marking.
FAQs
How many times a year are the NBAA exams held?
NBAA runs main sessions in May and November. Mid-sessions in February and August cover only a set of subjects (A5, B1, B2, B4, B5, C1, C2, C3 and C4).
Can a degree holder skip Foundation?
Yes, in some cases. A degree majoring in accounting or accounting and finance from a recognised institution qualifies you for Intermediate. A non-accounting degree qualifies you for Foundation, with possible subject exemptions decided case by case.
What happens if I cannot sit an exam I registered for?
You can postpone in writing by 15 February (May exams) or 15 August (November exams) and carry your full fee forward. Later requests are not accepted, except for emergencies with supporting evidence, where half the fee may be carried forward. Postponement is accepted only if you postpone all subjects at your registered level.