The Accountants and Auditors (Registration) Act

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CHAPTER 286
THE ACCOUNTANTS AND AUDITORS
(REGISTRATION) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Interpretation.
part ii
THE BOARD
3. Establishment of Board.
4. Functions of Board.
5. Immunity of members.
6. Appointment of Executive Director.
7. Disclosure of information.
part iii
REGISTRATION
8. Registration of members.
9. Publication of Register and list.
10. Publication of list prima facie evidence of registration.
11–15. Repealed.
16. Temporary registration as certified public accountant or auditor.
17. Repealed.
part iv
CONTROL OVER CONDUCT OF REGISTERED
AUDITORS AND ACCOUNTANTS
18. Power to cancel registration.
19. Issuance of, and procedure of obtaining certificate of practice.
20. Issuance of, and procedure of obtaining, certificate of clearance.
21. Restoration to register.
22. Powers to suspend registration, etc.

practice.
20. Issuance of, and procedure of obtaining, certificate of clearance.
21. Restoration to register.
22. Powers to suspend registration, etc.

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468
23. Proceedings at inquiry. 24. Disobedience of summons and refusal to give evidence. part v
APPEALS
25. Establishment of Accountants and Auditors Appeals Board. 26. Appeals Against decisions of Board. part vi
EFFECT OF REGISTRATION AND CONSEQUENCES OF
NON-REGISTRATION
27. Use of certain styles and titles. 28. Offences relating to use of styles and titles. 29. Practice review of audit firm. 30. Restriction on practice as certified public accountant in public
practice or certified public accountant. 31. Restriction on employment of accountants. 32. Compulsory employment of certified public accountant in
public practice. 33. Submission of audited financial statements. 34. Board may review financial statements and reports. 35. Monitoring of registered member. 36. Provisions relating to income tax returns. 37. Repealed. 38. Repealed. 39. No prosecution for offences under Part VI. part vii
ACTIVITIES OF THE BOARD AND FINANCIAL PROVISIONS
40. Board may delegate its functions. 41.

ed. 39. No prosecution for offences under Part VI. part vii
ACTIVITIES OF THE BOARD AND FINANCIAL PROVISIONS
40. Board may delegate its functions. 41.

Accounts and audit. 42. Chairman’s report. 43. Funds of Board. 44. Power to invest. 45. Annual performance report. 46. Financial year. 47. Minister may give directions.

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
part viii
GENERAL PROVISIONS
48. Offences.
49. Compounding of offences.
50. Consent of Director of Public Prosecutions.
51. Regulations.
52. By-laws.
53. Proceedings of Board not to be invalid by reason of irregularity.
54. General offence.
55. Repeal.
SCHEDULE

cutions.
51. Regulations.
52. By-laws.
53. Proceedings of Board not to be invalid by reason of irregularity.
54. General offence.
55. Repeal.
SCHEDULE

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PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Accountants and Auditors
(Registration) Act. 2.–(1) In this Act, unless the context otherwise requires-
“accountancy” means a practice in which a professional
accountant provides the measurement, recognition,
preparation, analysis or disclosure of financial and relevant
non-financial information, or auditing of or provision of
assurance and advisory services on financial information
and, where applicable, non-financial information and
preparing and analysing tax information;
“accountant” means a person registered with the Board as
a certified public accountant to perform accountancy
functions;
“accounting technician” means a person registered by the
Board as such and having met the conditions stipulated
for that registration;
Short title
Interpretation
Acts Nos. 2 of 1995 s. 2
7 of 2021
ss.

by the
Board as such and having met the conditions stipulated
for that registration;
Short title
Interpretation
Acts Nos. 2 of 1995 s. 2
7 of 2021
ss.

2 and 3
CHAPTER 286
THE ACCOUNTANTS AND AUDITORS
(REGISTRATION) ACT
An Act to provide for the establishment of a National Board of Accountants
and Auditors, the conduct of professional examinations in accountancy
and auditing, the registration of accountants and auditors and for
related matters. [15th January, 1973]
[GN. No. 7 of 1973]
Acts Nos. 33 of 1972
2 of 1995
7 of 2021

he registration of accountants and auditors and for
related matters. [15th January, 1973]
[GN. No. 7 of 1973]
Acts Nos. 33 of 1972
2 of 1995
7 of 2021

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E.

ed. No part of this book may be reproduced or distributed without permission of OAG.471
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E.

2023]
“annual gross turnover or gross revenue” means the volume
of business transacted by a business entity or organisation
in a year measured in sales or revenue;
“Appeals Board” means the Appeals Board referred to in
section 25;
“assets” includes property or right owned by a business
entity that has money values whether it be tangible or
intangible, movable or immovable property;
“audit firm” means an institution registered as such by the
Board to provide audit services to a private or public entity;
“auditor” means a person registered as a certified public
accountant in public practice, holding a valid practising
certificate issued under this Act to perform auditing
functions;
“Board” means the National Board of Accountants and
Auditors established by section 3;
“certified public accountant” means a person registered as a
certified public accountant;
“certified public accountant in academics” means a person
registered as such pursuant to section 8;
“certified public accountant in public practice” means a
person registered as such under section 8;
“Executive Director” means the Chief Executive of the Board
appointed under section 6;
“firm” means a body of registered certified public
accountant carrying on business for fee, reward or other
monetary consideration in the United Republic whether
incorporated or unincorporated;
“graduate accountant” means a person who has successfully
completed the professional examination as recognised
by the Board but lacks the working experience to qualify
for registration as certified public accountant or certified
public accountant in public practice;
“member” in relation to-
(a) the Board, means a member appointed pursuant to the
First Schedule;

nt or certified
public accountant in public practice;
“member” in relation to-
(a) the Board, means a member appointed pursuant to the
First Schedule;

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472
(b) a registered member, means a member registered by
the Board in accordance with section 8; and
(c) the Appeals Board, means a member appointed under
section 25;
“Minister” means the Minister responsible for the
accountancy profession;
“register” means a register of members and firms maintained
by the Board in accordance with section 8;
“registered accountant” means an accountant whose name
is for the time being entered on the Register of certified
public accountants;
“registered auditor” means an auditor whose name is for
the time being entered on the Register of certified public
accountants in public practice.

ts;
“registered auditor” means an auditor whose name is for
the time being entered on the Register of certified public
accountants in public practice.

“registered member” means a person registered in any of the
categories specified under section 8 of this Act;
“reporting entity” means an entity that prepares or is
required to prepare financial statement;
“public interest entity” means a reporting entity with unique
characteristics as shall be prescribed by the Board;
“standards” includes financial reporting standards, auditing
standards, ethical standards, educational standards and
any other standards issued by the Board;
“tuition provider” means an institution accredited and
registered by the Board to conduct review classes for
candidates preparing to sit for the National Board of
Accountants and Auditors (Tanzania) examinations. PART II
THE BOARD
3.–(1) There is hereby established a Board to be known as the
National Board of Accountants and Auditors. (2) The Board shall-
(a) be a body corporate with perpetual succession and a
common seal;
Establishment of
Board

al Board of Accountants and Auditors. (2) The Board shall-
(a) be a body corporate with perpetual succession and a
common seal;
Establishment of
Board

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
(b) in its corporate name, be capable of suing and being
sued; and
(c) for and in connection with the purposes of this Act, be
capable of acquiring, holding and disposing of movable
and immovable property in its corporate name. (3) The provisions of the Schedule to this Act shall have
effect as to the constitution and proceedings of the Board and
otherwise in relation to the Board. (4) The Minister may, by order published in the Gazette,
amend, add to, vary or revoke and replace the provisions of the
Schedule to this Act. 4.

ard. (4) The Minister may, by order published in the Gazette,
amend, add to, vary or revoke and replace the provisions of the
Schedule to this Act. 4.

Subject to the provisions of this Act and any regulations
made hereunder, the functions of the Board shall be-
(a) to promote and provide opportunities and facilities
for the study of, and for the training in, accountancy,
auditing and allied subjects;
(b) to conduct examinations and to grant diplomas,
certificates and other awards of the Board in
accountancy, auditing and allied subjects;
(c) to sponsor, arrange and provide facilities for
conferences, seminars, discussions and consultations
on matters relating to accountancy and allied subjects;
(d) to arrange for the publication and general dissemination
of materials produced in connection with the work and
activities of the Board;
(e) to stipulate accountancy or auditing standards and
guidelines as appropriate and to ensure the compliance
of the standards and guidelines by the subjects;
(f) to maintain a register of registered members;
(g) to consider and decide upon applications for
registration and to effect registration of practising
accountants, accountants, accounting technicians and
practising firms;
(h) to regulate the activities and conduct of registered
members;
Functions of
Board
Acts Nos. 2 of 1995 s. 3
7 of 2022 s. 4

ans and
practising firms;
(h) to regulate the activities and conduct of registered
members;
Functions of
Board
Acts Nos. 2 of 1995 s. 3
7 of 2022 s. 4

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474
(i) to evaluate foreign accountancy qualifications for
exemption from parts of the Board’s examination;
(j) to formulate the appropriate National Accountancy
Scheme and syllabi and oversee that accountancy
syllabi in training institutions throughout the country
are in accordance with the National Accountancy
Scheme and syllabi;
(k) to supervise and regulate accountancy training
conducted by the tuition providers;
(l) to conduct audit quality review of accountancy services;
(m) to foster collaboration between the Board and other
institutions dealing with accountancy services;
(n) to evaluate internal institutional accountancy
qualifications for exemption from parts of the Board’s
examination; and
(o) to carry out such other functions after consultation
with the Minister. 5.

qualifications for exemption from parts of the Board’s
examination; and
(o) to carry out such other functions after consultation
with the Minister. 5.

A member of the Board shall not be personally liable for any
act or default of the Board done or omitted in good faith in the
course of carrying out the responsibilities and functions of, or
exercising the powers conferred upon, the Board. 6.–(1) Subject to subsection (2), the Minister shall appoint the
Executive Director of the Board on such terms and conditions
as he may determine. (2) A person shall be eligible to be appointed as Executive
Director, if he-
(a) is a holder of at least master degree in accounting,
finance, management or economics;
(b) has an accountancy professional qualifications obtained
from a recognised institution;
(c) is registered by the Board as a certified public accountant
or certified public accountant in public practice; and
(d) has at least ten years work experience out of which,
eight years being in managerial position. Immunity of
members
Appointment
of Executive
Director
Acts Nos. 2 of 1995 s. 2
7 of 2021 s. 5

out of which,
eight years being in managerial position. Immunity of
members
Appointment
of Executive
Director
Acts Nos. 2 of 1995 s. 2
7 of 2021 s. 5

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
(3) The Executive Director shall be responsible to the Board
for the administration and management of the functions and
affairs of the Board. 7.–(1) A person who is or has been-
(a) an employee of or a consultant employed by the Board; or
(b) a member of the Board or committee established under
this Act,
shall not disclose any information relating to the affairs of the
Board or of any other person which he has obtained during
the performance of his duties or the exercise of his functions
under this Act, unless such disclosure is made-
(i) with the written authorisation of the person from
whom the information was obtained;
(ii) in accordance with this Act or any other written
law; or
(iii) in compliance with an order of the court.

from
whom the information was obtained;
(ii) in accordance with this Act or any other written
law; or
(iii) in compliance with an order of the court.

(2) A person who is or has been-
(a) an employee of or a consultant employed by the Board; or
(b) a member of the Board or of any committee established
under this Act,
shall not, for his own personal benefit or benefit of any other
person, make use of any information which has been obtained
by him in the performance of his duties or the exercise of his
functions. (3) For the purposes of this section, “disclosure or making
use of any information” includes permitting any other person
to have access to any information relating to the affairs of the
Board. (4) A person who contravenes this section commits an
offence and on conviction, shall be liable to a fine of not less
than two million shillings but not exceeding five million
shillings or to imprisonment for a term of not less than one
year but not exceeding three years or to both. [s. 6A]
Disclosure of
information
Act No. 7 of 2021 s. 6

o imprisonment for a term of not less than one
year but not exceeding three years or to both. [s. 6A]
Disclosure of
information
Act No. 7 of 2021 s. 6

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served. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E.

2023]
476
PART III
REGISTRATION
8.–(1) Subject to the provisions of subsection (2), a person
shall upon-
(a) payment of prescribed fee to the Board;
(b) making an application to the Board in the prescribed
manner; and
(c) meeting relevant qualification requirements specified
pursuant to this Act,
be entitled to be registered under this Act and have his name
entered in the Register as-
(i) a graduate accountant or in the acronym “GA”;
(ii) a certified public accountant in public practice or
in the acronym “CPA-PP”;
(iii) a certified public accountant or in the acronym
“CPA”;
(iv) a certified public accountant in academics;
(v) an auditor for public interest entity;
(vi) a practising firm;
(vii) an accounting technician or in the acronym “AT”;
(viii) a temporary certified public accountant or in the
acronym “TCPA”;
(ix) a temporary certified public accountant in public
practice or in the acronym “TCPA-PP”;
(x) an honorary member;
(xi) a retired member; or
(xii) any other category of members as may be
determined by the Board.

or in the acronym “TCPA-PP”;
(x) an honorary member;
(xi) a retired member; or
(xii) any other category of members as may be
determined by the Board.

(2) For the purpose of subsection (1), the Board shall, by
by-laws published in the Gazette, specify conditions and
qualifications necessary for registration of each category under
subsection (1). (3) Notwithstanding the provisions of subsection (1),
accountants and auditors who were recognised and registered
as such prior to 15th January, 1972 shall, unless disqualified
Registration of
members
Act No. 2 of 1995 s. 4
7 of 2021 s. 7

recognised and registered
as such prior to 15th January, 1972 shall, unless disqualified
Registration of
members
Act No. 2 of 1995 s. 4
7 of 2021 s. 7

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
for any other reason under this Act, continue to be members
registered under this section. (4) A person registered under this section shall be issued
with a certificate of registration. (5) A person who does not qualify for registration under
subsection (1) but who is an accounting or auditing personnel
and has not completed relevant studies to qualify for registration,
shall have a title in accordance with the prescription of titles as
shall be issued by the Executive Director. (6) The Executive Director shall keep and maintain a register
of registered members and firms in which shall be entered all
categories of persons registered under this section. [s. 7]
9.–(1) The Executive Director shall cause to be published in
the Gazette, as soon as may be practicable after registration, the
name, address and qualifications of each registered members
and subject to the directions of the Board, may cause to be so
published any amendment to or deletion from the register.

ns of each registered members
and subject to the directions of the Board, may cause to be so
published any amendment to or deletion from the register.

(2) The Executive Director shall cause to be published in
the Gazette, as soon as may conveniently be after the first day
of January in each year, a list containing the names, addresses
and qualifications of all registered members remaining on the
register at the close of the previous year together with the list
of practising firms. [s. 8]
10.–(1) A publication under the provisions of section 9 shall
be prima facie evidence that the persons named therein are
registered under this Act, and the deletion from the register
of the name of any person notified by such publication shall
be prima facie evidence that, that person is not so registered. (2) The registers, lists and all copies or extracts which
purport to have been certified under the hand of the Executive
Director shall be receivable in all courts and tribunals or other
Publication of
Register and list
Acts Nos. 2 of 1995 s. 5
7 of 2021 s. 2
Publication of
list prima facie
evidence of
registration
Act No. 7 of 2021 s. 8

blication of
Register and list
Acts Nos. 2 of 1995 s. 5
7 of 2021 s. 2
Publication of
list prima facie
evidence of
registration
Act No. 7 of 2021 s. 8

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478
bodies authorised to receive evidence as prima facie evidence
of the facts stated therein. [s. 9]
11–15. [Repealed by Act No. 7 of 2021 s.

. 2023]
478
bodies authorised to receive evidence as prima facie evidence
of the facts stated therein. [s. 9]
11–15. [Repealed by Act No. 7 of 2021 s.

9.]
[ss.10-14]
16.–(1) Where a person satisfies the Board-
(a) that he is not ordinary resident public in Mainland
Tanzania;
(b) that he is or intends to be present in Mainland Tanzania
in the capacity of a professionally qualified accountant
or auditor for the express purpose of carrying out a
specific assignment for which he has been engaged;
and
(c) that he is, or, immediately prior to entering Mainland
Tanzania, was practising or employed as an accountant
or auditor in such a capacity as to satisfy the Board
of his fitness to serve the public as a certified public
accountant or auditor,
the Board may, if it thinks fit, direct that, such person shall be
registered under this section as a certified public accountant
or, a certified public accountant in public practice either for
a period not exceeding one year or for the duration of any
specific assignment.

untant
or, a certified public accountant in public practice either for
a period not exceeding one year or for the duration of any
specific assignment.

(2) An application for registration under this section shall be in
the prescribed form, accompanied by the prescribed fee, and the
Board may require an applicant to appear before it for the purposes
of considering his application and shall require every applicant
to produce documentary evidence of his work or employment
immediately prior to his entering Mainland Tanzania. (3) Registration of a person under this section shall continue
only for the period or for the duration of the assignment as
is directed by the Board under subsection (1) and on its
termination such person shall cease to be so registered; and in
Repealed
Temporary
registration as
certified public
accountant or
auditor
Act No. 2 of 1995 s. 12

such person shall cease to be so registered; and in
Repealed
Temporary
registration as
certified public
accountant or
auditor
Act No. 2 of 1995 s. 12

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
case of doubt the decision of the Board as to the termination of
the assignment shall be conclusive. (4) A person registered under this section shall, in relation
to the period or the duration of the assignment as is directed
by the Board under subsection (1) and to things done and
omitted in the course of such assignment, be treated as being
duly registered under this Act as an authorised accountant or,
an authorised auditor but in relation to other matters shall be
treated as not so registered. [s. 15]
17. [Repealed by Act No. 2 of 1995 s. 8.]
[s.

r,
an authorised auditor but in relation to other matters shall be
treated as not so registered. [s. 15]
17. [Repealed by Act No. 2 of 1995 s. 8.]
[s.

16]
PART IV
CONTROL OVER CONDUCT OF REGISTERED
AUDITORS AND ACCOUNTANTS
18.–(1) The Board may, direct that the name of a registered
members be deleted from the classification where the person
or firm has-
(a) failed within a period of six months from the date of
an enquiry sent by the Executive Director by registered
letter to the address appearing in the register against his
name, to notify the Executive Director of his current
address;
(b) requested that his name be deleted from the register,
in which case the person may be required to satisfy the
Board by affidavit lodged with the Executive Director
that no criminal proceedings or proceedings under
section 22 or 23 are being or are likely to be taken
against him; or
(c) been found by the Board to be guilty of such misconduct
as is specified in section 22. (2) The Executive Director shall delete from the register the
name of every deceased person. Repealed
Power to cancel
registration
Acts Nos. 2 of 1995 s. 9
7 of 2021 s. 2

rector shall delete from the register the
name of every deceased person. Repealed
Power to cancel
registration
Acts Nos. 2 of 1995 s. 9
7 of 2021 s. 2

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480
(3) The Executive Director shall rectify or delete any entry
in any register which has been incorrectly or fraudulently
made or procured. (4) Except in the circumstances specified in paragraph (a)
of subsection (1) and in subsection (2), every deletion from
a register, transfer to another register or reclassification of
registration shall be notified by the Executive Director to
the person concerned by a registered letter to the address
appearing in the register against his name immediately prior
to such deletion, transfer or reclassification, as the case may be. (5) Subject to the provisions of section 21, a person whose
name has been deleted from a register under this section shall
cease from the date of such deletion to be registered for the
purposes of this Act. [s.

name has been deleted from a register under this section shall
cease from the date of such deletion to be registered for the
purposes of this Act. [s.

17]
19.–(1) Notwithstanding the other provisions of this Act,
no person shall, whether incorporated or unincorporated,
practise as an accountant or auditor unless he applies and
obtains a certificate of practice from the Board. (2) The certificate issued pursuant to this section and
section 20 shall be valid for a period of three years and may,
upon application in the prescribed manner and upon payment
of fees prescribed by the Board, be renewed. [s. 18]
20.–(1) A firm other than a firm issued with a certificate of
clearance shall not carry on business as auditors or accountants
whether corporate or incorporate. (2) The Executive Director shall issue a certificate of clearance
to a firm that applies for that certificate after ascertaining-
(a) the registration status of the members or partners of
that firm;
(b) the manpower capabilities of the firm; and
(c) the classification in which the members or partners of
the firm are registered
Issuance of,
and procedure
of obtaining
certificate of
practice
Acts Nos. 2 of 1995 s.10
7 of 2021 s. 10
Issuance of,
and procedure
of obtaining,
certificate of
clearance
Act No. 2 of 1995 s. 10

ificate of
practice
Acts Nos. 2 of 1995 s.10
7 of 2021 s. 10
Issuance of,
and procedure
of obtaining,
certificate of
clearance
Act No. 2 of 1995 s. 10

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THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
(3) The certificate of clearance issued under subsection (2)
shall state the classification of the registration of members and
partners of the firm. (4) Where a person under subsection (1) applies in a
prescribed manner for a certificate of practice and after paying
a prescribed fee, the Board may issue a certificate of practice
to that person. [s. 19]
21.–(1) Where the name of any person or firm has been
deleted from a register under section 18, the name of that
person or firm shall not be again entered in the register except
by direction of the Board.

deleted from a register under section 18, the name of that
person or firm shall not be again entered in the register except
by direction of the Board.

(2) Where the name of any person or firm has been deleted
from a register, transferred from one register to another or the
registration relating to him has been re-classified, or where
the effect of the registration of any person or firm has been
suspended in the terms of section 22(d), the Board may, either
on its own motion or on the application in the prescribed
manner of the person or firm concerned, and in either case
after holding such inquiry as the Board may deem fit, direct
that-
(a) the deletion, transfer or re-classification be confirmed;
(b) the name of that person or firm be restored to the
register;
(c) the re-classification be cancelled; or
(d) the suspension of the effect of the registration of that
person or firm be terminated. (3) A direction given by the Board under subsection (2) may
include provisions for the date upon which restoration to the
register, cancellation of the re-classification or the termination
of suspension of the effect of registration shall take effect and
for the payment by the person or firm concerned of such fee,
not exceeding the fee payable on an application for registration,
as the Board may determine. [s.

payment by the person or firm concerned of such fee,
not exceeding the fee payable on an application for registration,
as the Board may determine. [s.

20]
Restoration to
register
Act No. 2 of 1995 s.11

20]
Restoration to
register
Act No. 2 of 1995 s.11

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482
22. Where any registered member is convicted of any offence
against this Act or is, after due inquiry held by the Board,
found to have been guilty of any act or omission amounting to
improper disgraceful or gross, negligent professional conduct,
the Board may-
(a) caution or censure such registered member;
(b) direct that his name be transferred to another register;
(c) direct that his name be transferred to a lower
classification in a register;
(d) direct that, during such period as the Board may specify,
the registration of his name shall not have effect; or
(e) direct that his name be deleted from the register, and
any Certificate of Practice or any other certificate issued
to him by the Board under section 19 or 20 be returned
to the Board for cancellation. [s.

any Certificate of Practice or any other certificate issued
to him by the Board under section 19 or 20 be returned
to the Board for cancellation. [s.

21]
23.–(1) Upon any inquiry held by the Board under section
22, the person or firm whose conduct is being inquired into
shall be entitled to appear and to be heard in person or by a
legal representative of the firm but shall not be entitled to be
represented by an advocate. (2) For the purposes of proceedings at any inquiry held by
it, the Board shall have power-
(a) to administer oaths;
(b) to summon persons to attend and give evidence; and
(c) to order the production of documents. (3) All summonses and orders issued under the hand of the
Chairman or the Vice-Chairman of the Board shall be deemed
to be issued by the Board. (4) The Chairman, or in his absence, the Vice-Chairman,
shall record or cause to be recorded a summary of any oral
evidence given at an inquiry held by the Board. (5) Subject to the provisions of this section and of any
regulations made under section 51, the Board shall have power
to regulate its own procedure at an inquiry held by it. Powers to
suspend
registration, etc. Acts Nos. 2 of 1995 s.12
7 of 2021 s. 11
Proceedings at
inquiry
Act No. 2 of 1995 s. 13

at an inquiry held by it. Powers to
suspend
registration, etc. Acts Nos. 2 of 1995 s.12
7 of 2021 s. 11
Proceedings at
inquiry
Act No. 2 of 1995 s. 13

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.483
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
(6) For the purpose of Chapter XI of the Penal Code, an
inquiry held by the Board shall be deemed to be judicial
proceedings. [s. 22]
24.

6 R.E. 2023]
(6) For the purpose of Chapter XI of the Penal Code, an
inquiry held by the Board shall be deemed to be judicial
proceedings. [s. 22]
24.

A person who, having been served with a summons or
an order issued under the provisions of section 23, refuses or
omits without sufficient cause to attend at the time and place
mentioned in the summons, or refuses without sufficient cause
to answer fully and satisfactorily to the best of his knowledge
and belief all questions put to him by or with the concurrence
of the Board, or refuses or omits without sufficient cause to
produce any document in his possession or under his control
which is specified in the order, commits an offence and on
conviction shall be liable to a fine not exceeding two hundred
thousand shillings:
Provided that, every person giving evidence before the
Board shall, in respect of any evidence given by him or any
document produced by him, be entitled to all privileges to
which he would be entitled as a witness before the High Court. [s.

ence given by him or any
document produced by him, be entitled to all privileges to
which he would be entitled as a witness before the High Court. [s.

23]
PART V
APPEALS
25.–(1) There is hereby established an appeals board to be
known as the Accountants and Auditors Appeals Board which
shall consist of-
(a) a Chairman who shall be appointed by the President
from amongst retired judges or any person with
qualifications which may warrant such person to be
appointed as a judge; and
(b) six other members appointed by the Minister as follows:
(i) a law officer representing the Attorney General,
who shall be the Vice-Chairman;
(ii) one senior member from the Ministry responsible
for finance;
Cap. 16
Disobedience of
summons and
refusal to give
evidence
Act No. 2 of 1995 s. 14
Establishment of
Accountants and
Auditors Appeals
Board
Act No. 7 of 2021 s. 12

dience of
summons and
refusal to give
evidence
Act No. 2 of 1995 s. 14
Establishment of
Accountants and
Auditors Appeals
Board
Act No. 7 of 2021 s. 12

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
484
(iii) one senior member from the Bank of Tanzania;
(iv) one senior member representing higher learning
institutions; and
(v) two members from association representative of
all accountancy professionals or private sector. (2) The Accountants and Auditors Appeals Board shall have
power to regulate its own proceedings. [s.

all accountancy professionals or private sector. (2) The Accountants and Auditors Appeals Board shall have
power to regulate its own proceedings. [s.

24]
26.–(1) A person or firm aggrieved by a decision of the Board-
(a) to refuse to register his name;
(b) to delete his name from a register;
(c) to transfer his name from one register to another;
(d) to reclassify his registration;
(e) to refuse to enter his name in the register or under the
classification applied for;
(f) to refuse to restore his name to the register;
(g) to suspend the effect of registration of his name;
(h) to refuse to enter the firm’s name in the register of
practicing firms; or
(i) to suspend the effect of registration of the firm in the
register,
may appeal to the Appeals Board against the decision of the
Board and in any such appeal the Appeals Board may give
such directions in the matter as it thinks proper. (2) The Board may appear as respondent and be heard on
any appeal against its decision and, for the purposes of enabling
directions to be given as to the costs of any such appeal, the
Board shall be deemed to be a party thereto, whether or not it
shall appear at the hearing of the appeal.

iven as to the costs of any such appeal, the
Board shall be deemed to be a party thereto, whether or not it
shall appear at the hearing of the appeal.

(3) The Attorney General may make rules regulating appeals
to the Appeals Board under this section and providing for the
taking of further evidence, the fees to be paid, the procedure
to be followed and the manner of notifying the Board of an
appeal, and until any such rules are made, and subject to any
such rules when made, the provisions of the Civil Procedure
Code, shall apply as if the decision or direction of the Board
Appeals
Against decisions
of Board
Acts Nos. 2 of 1995 s. 15
7 of 2021 s. 13
Cap. 33

re
Code, shall apply as if the decision or direction of the Board
Appeals
Against decisions
of Board
Acts Nos. 2 of 1995 s. 15
7 of 2021 s. 13
Cap. 33

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.485
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
were a decree of a court exercising original jurisdiction and as
if the Appeals Board were the High Court. (4) The Appeals Board shall, for the purposes of an appeal
under this section, have all the powers which the High Court
has in the exercise of its appellate jurisdiction in civil matters. [s. 25]
PART VI
EFFECT OF REGISTRATION AND
CONSEQUENCES OF NON-REGISTRATION
27. A person who is registered under this Act shall, in so far
as his name remains in the register, be entitled to adopt and to
use the style and title specified under section 8. [s. 26]
28.

s Act shall, in so far
as his name remains in the register, be entitled to adopt and to
use the style and title specified under section 8. [s. 26]
28.

A person who-
(a) not being a registered member or firm, falsely pretends
to be a registered member or firm;
(b) not being a person entitled to use any style or title referred
to in section 27, uses such style or title or uses any other
name, style, title or description, implying, whether in
itself or in the circumstances in which it is used, that
such person is entitled to use such style or title;
(c) not being a certified public accountant in public
practice, holds himself out, whether directly or by
implication, to be a certified public accountant in
public practice;
(d) not being a certified public accountant in public
practice or a certified public accountant, holds himself
out, whether directly or by implication, to be a certified
public accountant in public practice;
(e) not being a certified public accountant in public
practice, certified public accountant or graduate
accountant holds himself out, whether directly or by
implication, to be a graduate accountant;
Use of certain
styles and titles
Acts Nos. 2 of 1995 s. 17
7 of 2021 s. 14
Offences relating
to use of styles
and titles
Acts Nos. 2 of 1995 s. 18
7 of 2021 s. 15

in
styles and titles
Acts Nos. 2 of 1995 s. 17
7 of 2021 s. 14
Offences relating
to use of styles
and titles
Acts Nos. 2 of 1995 s. 18
7 of 2021 s. 15

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
486
(f) being a graduate accountant or an accountant technician
holds himself out whether directly or by implication to
be a certified public accountant in public practice or a
certified public accountant;
(g) not being a firm issued with a certificate of clearance,
holds himself out, whether directly or by implication as
having a certificate of clearance; or
(h) not having at least one member or partner as a
registered certified public accountant in public practice
or certified public accountant,
commits an offence and on conviction, shall be liable-
(i) in the case of an individual person, to a fine of not
less than five million shillings but not exceeding
ten million shillings or to imprisonment for a
term not exceeding two years or to both; and
(ii) in the case of a practising firm, to a fine of not
less than five million shillings or ten percent of
the firm’s gross audit fee, whichever is greater,
provided that the amount charged shall not exceed
thirty million shillings. [s.

gs or ten percent of
the firm’s gross audit fee, whichever is greater,
provided that the amount charged shall not exceed
thirty million shillings. [s.

27]
29.–(1) For the purpose of enhancing audit quality, the Board
may review the practice of any audit firm and for that purpose,
the Board may-
(a) inspect any relevant document in the possession or
under the control of the audit firm, make copies of or
take any abstract of or extract from any document; and
(b) seek information or clarification from the audit firm. (2) An audit firm shall, at the request of the Board, produce
any relevant document in its possession or under its control
for the purposes of subsection (1). (3) Where the Board is satisfied that upon audit conducted
the audited report does not meet the required standards, the
Board may-
(a) order the audit firm to pay a fine of not less than five
million shillings or ten percent of the firm’s gross audit
Practice review of
audit firm
Act No. 7 of 2021 s. 16

m to pay a fine of not less than five
million shillings or ten percent of the firm’s gross audit
Practice review of
audit firm
Act No. 7 of 2021 s. 16

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.487
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
fee, whichever is greater, provided that, the amount
charged shall not exceed thirty million shillings; or
(b) impose sanctions prescribed under section 22. [s. 27A]
30.–(1) A person other than a certified public accountant or a
certified public accountant in public practice shall not carry on
businesses as an accountant or, an auditor. (2) For the purposes of this section a person shall be deemed
to be carrying on the business of an accountant or an auditor
if he, for a fee, reward or any other material consideration
whatsoever, renders to another person in Tanzania, services as
an accountant or an auditor:
Provided that, a person shall be deemed not to be carrying
on business of an accountant or an auditor if he renders such
services to his employer by whom he is employed under a
contract of service on a full-time basis.

ss of an accountant or an auditor if he renders such
services to his employer by whom he is employed under a
contract of service on a full-time basis.

(3) It shall be unlawful for a body of persons, whether
corporate or unincorporated, to carry on business as
accountants or certified public accountant in public practice:
Provided that, where the majority of the partners,
shareholders or members, of such body of persons are certified
public accountants in public practice, the remaining being
certified public accountants, then the body of persons may
lawfully carry on business as auditors. (4) Where a shareholder, partner or member of a body
of persons, whether corporate or unincorporated, carrying
on business as auditors or accountants dies, such body of
persons may, notwithstanding the provisions of subsection
(3), continue to carry on the business until such time as the
administration of the estate of the deceased is completed, as if
such legal representatives were certified public accountants or,
authorised auditors. (5) This Act shall not be construed as entitling any body of
persons, whether corporate or unincorporated, to be registered
as, or as empowering the Executive Director to register any
Restriction
on practice as
certified public
accountant in
public practice or
certified public
accountant
Acts Nos. 2 of 1995 s.

rector to register any
Restriction
on practice as
certified public
accountant in
public practice or
certified public
accountant
Acts Nos. 2 of 1995 s.

19
7 of 2021 s. 17

19
7 of 2021 s. 17

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
488
body of persons as, certified public accountant in public
practice or certified public accountants. (6) A person who contravenes the provisions of this section
commits an offence and on conviction shall be liable-
(a) in the case of an individual person, to a fine not
exceeding ten million shillings or to imprisonment for
a term not exceeding two years or to both; and
(b) in the case of a practising firm, to a fine of not less
than ten million shillings or ten percent of the firm’s
gross audit fee, whichever is greater, provided that,
the amount charged shall not exceed twenty million
shillings. [s. 28]
31.–(1) A person shall not employ or continue to employ as an
auditor any person who is not a certified public accountant in
public practice. (2) A person shall not employ or continue to employ as an
accountant any person who is not-
(a) a certified public accountant; or
(b) a graduate accountant.

person shall not employ or continue to employ as an
accountant any person who is not-
(a) a certified public accountant; or
(b) a graduate accountant.

(3) A person shall not take up or continue in any employment
as an auditor unless he is a certified public accountant in public
practice. (4) A person shall not take up or continue in any employment
as an accountant unless he is a certified public accountant, or
graduate accountant. (5) A person shall not take or continue in any employment
as an accounting technician unless he is an accounting
technician. (6) A person who contravenes the provisions of this section
commits an offence and on conviction shall be liable-
(a) in the case of an individual person, to a fine not
exceeding ten million shillings or to imprisonment for
a term not exceeding two years or to both; and
(b) in the case of a practising firm, to a fine of not less
than ten million shillings or ten percent of the firm’s
Restriction on
employment of
accountants
Acts Nos. 2 of 1995 s. 20
7 of 2021 s. 18

of not less
than ten million shillings or ten percent of the firm’s
Restriction on
employment of
accountants
Acts Nos. 2 of 1995 s. 20
7 of 2021 s. 18

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.489
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
gross audit fee, whichever is greater, provided that,
the amount charged shall not exceed thirty million
shillings. (7) In this section “employ” means employ under a contract
of service or under a contract for services and “employment”
shall be construed accordingly.

7) In this section “employ” means employ under a contract
of service or under a contract for services and “employment”
shall be construed accordingly.

(8) Where an employer employs any person as a trainee
accountant for the purpose of affording such employee an
opportunity of being trained as an accountant, this section
shall not apply to such employer or such employee in relation
to the employee’s employment for the period of twelve months
immediately following the employment or appointment of
such employee in or to the office of a trainee accountant:
Provided that, no person who, having been employed by
one employer as a trainee accountant, shall be employed by
or take up employment with another or subsequent employer
as a trainee accountant save for a period representing the
difference between twelve months and the period or the
aggregate of periods during which he was employed as such
by his previous employer or employers, and any contravention
of the provisions of this proviso shall be an offence against this
section and be punishable in accordance with the provisions
of subsection (6).

tion
of the provisions of this proviso shall be an offence against this
section and be punishable in accordance with the provisions
of subsection (6).

(9) The provisions of this section shall extend to every
employment as an accountant or auditor in the service of the
United Republic, but shall not extend to the employment by
the Government or any other person or body of persons, or
the Controller and Auditor General. [s. 29]
32.–(1) Every body of persons, whether corporate or
unincorporated, engaged in the United Republic in any trade,
business or profession, which has-
(a) assets in the United Republic, the value of which
exceeds seven hundred million shillings; or
(b) an annual gross turnover in the United Republic
exceeding five hundred million shillings,
Compulsory
employment of
certified public
accountant in
public practice
Acts Nos. 2 of 1995 s. 21
7 of 2021 s. 19

ding five hundred million shillings,
Compulsory
employment of
certified public
accountant in
public practice
Acts Nos. 2 of 1995 s. 21
7 of 2021 s. 19

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
490
shall employ at least one certified public accountant or one
certified public accountant in public practice. (2) Without prejudice to the provisions of subsection (1)
of this section, every body of persons, whether corporate or
unincorporated, engaged in the United Republic in any trade,
business or profession, which has-
(a) assets in the United Republic the value of which is less
than three hundred million shillings; or
(b) an annual gross turnover in the United Republic which
is less than one hundred and fifty million shillings,
shall keep proper books of accounts. (3) Any body of persons which contravenes the provisions
of this section commits an offence and on conviction shall be
liable to a fine not exceeding fifty million shillings. [s. 30]
33.–(1) Financial statements prepared under this Act shall be
audited by a certified public accountant in public practice.

million shillings. [s. 30]
33.–(1) Financial statements prepared under this Act shall be
audited by a certified public accountant in public practice.

(2) Every auditor shall, within thirty days from the date of
completion of the report, submit to the Board the auditor’s
audited financial statements and annual report. (3) For the purpose of subsection (2), the Board shall
establish a database for keeping the audited financial statements
submitted under this section. (4) An auditor shall be responsible and accountable for
financial statements audited and submitted by him to the
Board under this section. (5) A person who contravenes the requirements of this
section commits an offence and on conviction, shall be liable
to a fine of not less than five million shillings but not exceeding
ten million shillings or ten percent of the firm’s gross audit fee,
whichever is greater, provided that, the amount charged shall
not exceed thirty million shillings. (6) For the purpose of this section, “auditor” includes an
audit firm. [s. 30A]
Submission of
audited financial
statements
Act No. 7 of 2021 s. 20

gs. (6) For the purpose of this section, “auditor” includes an
audit firm. [s. 30A]
Submission of
audited financial
statements
Act No. 7 of 2021 s. 20

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.491
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
34.–(1) The Board may, on its own motion or upon request
by any user of the audited financial statements, review the
audited financial statements and reports of a reporting entity
submitted under section 33. (2) For the purpose of subsection (1), the Board may require
production of further information or clarification from-
(a) any officer or director of a public interest entity or other
entities; and
(b) any auditor or audit firm responsible for the audit of
the financial statements of that entity. (3) A person who refuses to produce further information
under this section, commits an offence and on conviction, shall
be liable to a fine not exceeding twenty million shillings or to
imprisonment for a term not exceeding two years or to both. [s.

on conviction, shall
be liable to a fine not exceeding twenty million shillings or to
imprisonment for a term not exceeding two years or to both. [s.

30B]
35.–(1) For the purpose of ensuring compliance with the
provisions of this Act, the Board shall monitor the conduct of
any registered member and, for that purpose, the Board may
seek information or clarification from the registered member. (2) A registered member who refuses to provide information
or clarification sought under this section commits an offence
and on conviction, shall be liable to a fine not exceeding five
million shillings or to imprisonment for a term not exceeding
two years or to both. [s. 30C]
36.–(1) A person shall not submit his income tax return to the
appropriate authority unless such return has been prepared by
a certified public accountant or audited by a certified public
accountant in public practice. (2) The provisions of subsection (1) shall not apply to an
individual-
(a) the whole of whose income is derived from employment;
or
(b) the whole of whose gross annual income is less than
five million shillings. Board may
review financial
statements and
reports
Act No. 7 of 2021 s. 20
Monitoring
of registered
member
Act No. 7 of 2021 s. 20
Provisions
relating to income
tax returns
Acts Nos. 2 of 1995 s. 22
7 of 2021 s. 21

2021 s. 20
Monitoring
of registered
member
Act No. 7 of 2021 s. 20
Provisions
relating to income
tax returns
Acts Nos. 2 of 1995 s. 22
7 of 2021 s. 21

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
492
(3) For the purposes of subsection (1)-
“appropriate authority” means the public officer to whom
income tax return is required to be submitted under the
Income Tax Act;
“income tax” means the tax payable under the Income
Tax Act;
“income” and “gross income” shall mean income or, gross
income as defined in the Income Tax Act, but accrued in
or derived from the United Republic. (4) Every audited financial statement of a body corporate
required to be submitted to any public officer or public
authority under the Companies Act or any other written law
shall be certified by a certified public accountant in public
practice.

c officer or public
authority under the Companies Act or any other written law
shall be certified by a certified public accountant in public
practice.

(5) A person who contravenes any of the provisions of this
section commits an offence and on conviction, shall be liable-
(a) in the case of an individual person, to a fine of not less
than five million shillings but not exceeding ten million
shillings or to imprisonment for a term not exceeding
two years or to both; and;
(b) in the case of a practising firm, to a fine of not less
than ten million shillings or ten percent of the firm’s
gross audit fee, whichever is greater, provided that,
the amount charged shall not exceed thirty million
shillings. [s. 31]
37. [Repealed by Act No. 2 of 1995 s. 23.]
[s. 32]
38. [Repealed by Act No. 2 of 1995 s. 24.]
[s. 33]
39.–(1) A person shall not be prosecuted for any offence
under this Part where such offence is committed within the
period of twelve months immediately succeeding the date of
commencement of this Act. Cap. 332
Cap. 332
Cap. 332
Cap. 212
Repealed
Repealed
No prosecution
for offences under
Part VI

ately succeeding the date of
commencement of this Act. Cap. 332
Cap. 332
Cap. 332
Cap. 212
Repealed
Repealed
No prosecution
for offences under
Part VI

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.493
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
(2) The Minister may, by order in the Gazette, extend the
period of twelve months provided for in subsection (1) by such
further period as he may specify in such order. [s. 34]
PART VII
ACTIVITIES OF THE BOARD AND
FINANCIAL PROVISIONS
40.–(1) The Board may delegate its functions under this Act to
any officer or committee of the Board. (2) Notwithstanding subsection (1), the Board shall not
delegate its powers to-
(a) invest, prescribe fees, charges and commissions, borrow
or lend money; and
(b) issue final examination results, save for provisional
results. [s. 35]
41.–(1) The Board shall keep proper books of account,
and shall prepare the annual financial statements for the
immediate preceding financial year not later than the 30th day
of September in the following financial year in accordance
with the prescribed accounting standards issued by the Board.

r not later than the 30th day
of September in the following financial year in accordance
with the prescribed accounting standards issued by the Board.

(2) The annual financial statements shall be audited by the
Controller and Auditor-General or an auditor appointed by
the Controller and Auditor-General. (3) The Board shall, as soon as possible after receiving the
audited report from the Controller and Auditor-General,
submit to the Minister the audited financial statements. [s. 36]
42. The Chairman shall, at the end of each financial year,
prepare a report of the activities of the Board during that
financial year and submit such report to the Minister. [s. 37]
Board may
delegate its
functions
Act No. 7 of 2021 s. 22
Accounts and
audit
Acts Nos. 2 of 1995 s. 26
7 of 2021 s. 23
Chairman’s report
Act No. 2 of 1995 s. 26

delegate its
functions
Act No. 7 of 2021 s. 22
Accounts and
audit
Acts Nos. 2 of 1995 s. 26
7 of 2021 s. 23
Chairman’s report
Act No. 2 of 1995 s. 26

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
494
43. The funds and resources of the Board shall consist of-
(a) such sums as may be provided for the purposes of the
Board by Parliament, either by way of grant or loan;
(b) such sums as the Board may receive by way of grant or
loan from any person or organisation;
(c) such sums as the Board may, with the consent of the
Minister, borrow for the purposes of the Board; and
(d) such sums as may, in any manner, become payable to
or vested in the Board either under the provisions of
this Act or any other written law, or incidental to the
carrying out of its functions. [s. 38]
44. The Board shall have power to invest its funds in such
investments as are authorised by, and subject to such conditions
as are prescribed by, the Trustee Investments Act in relation to
investments of funds by a trustee. [s.

authorised by, and subject to such conditions
as are prescribed by, the Trustee Investments Act in relation to
investments of funds by a trustee. [s.

39]
45.–(1) The Board shall prepare and submit to the Minister
within four months after the close of each financial year the
annual report on the performance of the Board for the previous
financial year. (2) The Minister shall, at the earliest available opportunity,
cause a copy of the report referred to under subsection (1) to
be laid before the National Assembly. [s. 40]
46. The financial year of the Board shall be the period of one
year ending on the 30th June. [s. 40A]
47. The Minister may, by writing under his hand, give the
Board directions of a general or specific nature, and the Board
shall comply with every such direction. [s. 41]
Funds of Board
Power to invest
Cap. 53
Annual
performance
report
Acts Nos. 2 of 1995 s. 27
7 of 2021 s. 24
Financial year
Act No. 7 of 2021 s. 25
Minister may give
directions

invest
Cap. 53
Annual
performance
report
Acts Nos. 2 of 1995 s. 27
7 of 2021 s. 24
Financial year
Act No. 7 of 2021 s. 25
Minister may give
directions

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.495
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
PART VIII
GENERAL PROVISIONS
48.

ced or distributed without permission of OAG.495
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
PART VIII
GENERAL PROVISIONS
48.

A person who-
(a) fraudulently makes, or causes or permits to be made,
any false or incorrect entry in the register or any copy
thereof;
(b) fraudulently procures or attempts to procure, whether
for himself or any other person, registration as a
certified public accountant in public practice, certified
public accountant, graduate accountant or accounting
technician; or
(c) makes or certifies any statement which is false in a
material particular, or which is misleading, with a view
to gaining any advantage, concession or privilege under
this Act, whether for himself or for any other person,
commits an offence and on conviction, shall be liable-
(i) in the case of an individual person, to a fine of not
less than ten million shillings or to imprisonment
for a term not exceeding two years or to both; and
(ii) in the case of a practising firm, to a fine of not
less than ten million shillings or ten percent of
the firm’s gross audit fee, whichever is greater,
provided that, the amount charged shall not
exceed thirty million shillings. [s.

s or ten percent of
the firm’s gross audit fee, whichever is greater,
provided that, the amount charged shall not
exceed thirty million shillings. [s.

42]
49.–(1) Notwithstanding the provisions of this Act relating
to penalties, where a person admits in writing that he has
committed an offence under this Act, the Executive Director
or a person authorised by him in writing may, at any time
prior to the commencement of the proceedings by a court of
competent jurisdiction, compound such offence and order
such person to pay a sum of money not exceeding one half of
the amount of the fine to which such person would otherwise
have been liable to pay if he had been convicted of such offence. Offences
Acts Nos. 2 of 1995 s. 28
7 of 2021 s. 26
Compounding of
offences
Act No. 7 of 2021 s. 27

le to pay if he had been convicted of such offence. Offences
Acts Nos. 2 of 1995 s. 28
7 of 2021 s. 26
Compounding of
offences
Act No. 7 of 2021 s. 27

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
496
(2) Where the person fails to comply with the compounding
order issued under this section within the prescribed period,
the Executive Director or a person authorised by him may,
in addition to the sum ordered, require the person to pay an
interest at the rate prescribed in the regulations. (3) Where the person fails to comply with subsection (2),
the Executive Director may enforce the compounding order
and interest accrued thereof in the same manner as a decree
of a court. (4) The Executive Director shall submit quarterly reports of
all compounded offences under this section to the Director of
Public Prosecutions. (5) Offences to be compounded under this section and the
manner of compounding offences shall be as prescribed in the
regulations made under this Act. [s. 42A]
50. A person shall not be prosecuted for an offence under this
Act save with the consent of the Director of Public Prosecutions. [s. 43]
51.

[s. 42A]
50. A person shall not be prosecuted for an offence under this
Act save with the consent of the Director of Public Prosecutions. [s. 43]
51.

Subject to the provisions of section 52, the Minister may,
after consultation with the Board and by notice published in
the Gazette, make regulations generally for the better carrying
out of the provisions of this Act and any such regulations may
provide for-
(a) the conduct of the business of the Board and the
procedure to be followed by the Board in any inquiry
under this Act;
(b) the appointment by the Board amongst its members of
subcommittees and the co-option of persons; and
(c) anything which is permitted or required by this Act
to be prescribed, other than any matter or thing to be
prescribed by the Board. [s. 44]
Consent of
Director of Public
Prosecutions
Regulations
Acts Nos. 2 of 1995 s. 29
7 of 2021 s. 27

atter or thing to be
prescribed by the Board. [s. 44]
Consent of
Director of Public
Prosecutions
Regulations
Acts Nos. 2 of 1995 s. 29
7 of 2021 s. 27

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.497
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E.

ed. No part of this book may be reproduced or distributed without permission of OAG.497
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E.

2023]
52.–(1) With the consent of the Minister, the Board may, for
the better carrying out of its objects and functions, make by-
laws-
(a) prescribing degrees, diplomas, certificates, awards
and other qualifications which shall be recognised as
entitling the holder to registration under this Act;
(b) prescribing diplomas, certificates and other awards
which may be conferred or granted by the Board;
(c) prescribing the conditions which must be satisfied
before any diploma, certificate or other award may be
granted;
(d) prescribing the manner in which diplomas, certificates
or other awards may be granted;
(e) regulating the conduct of examinations;
(f) prescribing fees for admission to any course offered by
the Board;
(g) prescribing fees payable by the candidates for any
examination held or conducted by the Board;
(h) providing for and regulating disciplinary proceedings
against the officers of the Board, the students and
candidates;
(i) prescribing rules for professional conduct and ethics
for accountants and auditors;
(j) prescribing rules, terms and conditions for registration;
(k) prescribing the fees to be paid on application for
registration, the issue of certificate of practice and for
extracts copies and lists of, or in relation to, entries in
the register;
(l) prescribing classification within the registers
for different levels or types of qualifications and
competence;
(m) prescribing the scale of fees which may be charged
by accountants and auditors for services rendered by
them;
(n) authorising the Executive Director to arbitrate on any
dispute as to fees charged by any accountant;
By-laws
Act No.

or services rendered by
them;
(n) authorising the Executive Director to arbitrate on any
dispute as to fees charged by any accountant;
By-laws
Act No.

2 of 1995 s. 30

2 of 1995 s. 30

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
498
(o) prescribing rules and procedures for exemption of part
of the Board’s examination scheme; and
(p) prescribing anything which may, or is required to be
prescribed by the Board. (2) It shall not be necessary for the by-laws made under this
section to be published in the Gazette. [s. 45]
53. An act or proceeding of the Board shall not be invalid by
reason only of the number of the members not being complete
at the time of such act or proceeding or of any defect in the
appointment of any member or of the fact that any member
was at the time in question disqualified or disentitled to act as
such. [s. 46]
54. A person who contravenes any of the provisions of this Act
for which no specific penalty is provided, commits an offence
and on conviction, shall be liable to a fine of not less than five
million shillings but not exceeding ten million shillings or to
imprisonment for a term of not less than six months but not
exceeding two years or to both. [s. 48]
55.

but not exceeding ten million shillings or to
imprisonment for a term of not less than six months but not
exceeding two years or to both. [s. 48]
55.

[Repeals the Accounts (Designation) Ordinance]. [s. 47]
SCHEDULE
(Made under section 3(3))
CONSTITUTION AND PROCEEDINGS OF THE BOARD
1.–(1) The Board shall consist of a chairman who shall be appointed by
the President. (2) The Minister shall, after consultation with the Board, appoint-
(a) the Executive Director;
(b) six other members,
Proceedings of
Board not to be
invalid by reason
of irregularity
General offence
Act No. 7 of 2021 s. 29
Repeal
Ord. No. 16 of 1952
Composition of
Board, Chairman
and members’
tenure of office
Act No. 2 of 1995 s. 31

eneral offence
Act No. 7 of 2021 s. 29
Repeal
Ord. No. 16 of 1952
Composition of
Board, Chairman
and members’
tenure of office
Act No. 2 of 1995 s. 31

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.499
THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
Provided that, no person shall be appointed unless he has knowledge
and practical experience of accountancy profession. (c) five other members to be recommended by the association
representative of all accountancy professionals. (3) The Executive Director appointed under subparagraph (2) shall
be an ex officio member of the Board. (4) The chairman of the Board may, unless he resigns or his
membership is otherwise terminated, hold office for a maximum of two
consecutive terms of three years in respect of each term. (5) A member of the Board shall hold office for three years unless-
(a) he resigns;
(b) he otherwise vacates his office;
(c) his appointment is revoked by the appointing authority; or
(d) he fails to attend to three consecutive meetings without
reasons to the satisfaction of the Board. (6) The appointing authority may fill in any vacancy occurring in
the membership, and may revoke the appointment of any member, and
appoint a replacement in accordance with subparagraph (2).

any vacancy occurring in
the membership, and may revoke the appointment of any member, and
appoint a replacement in accordance with subparagraph (2).

(7) A member may resign by giving notice in writing to the
appointing authority of his intention to do so. (8) In this paragraph “appointing authority” means the Minister. 2.–(1) The members shall elect a Vice-Chairman of the Board from
amongst their number. (2) The Vice-Chairman shall hold office for a period of three years
from the date of his election and shall be eligible for re-election. 3.–(1) Subject to the provisions of subparagraph (2), the Board shall
meet not less than four times in every year and all meetings of the Board
shall be convened by the Chairman, or in his absence from the United
Republic or incapacity through illness, the Vice-Chairman, who shall
appoint a suitable time, place and date for the holding of each meeting. (2) The Chairman, or in his absence from the United Republic or
incapacity through illness, the Vice-Chairman, shall convene special
meeting of the Board on a request in writing signed by not less than four
members of the Board for such a meeting and shall cause the meeting
to be held within twenty-one days of the receipt by him of such request.

than four
members of the Board for such a meeting and shall cause the meeting
to be held within twenty-one days of the receipt by him of such request.

(3) The Chairman, or in his absence, the Vice-Chairman shall
preside at the meeting of the Board, and in the absence of both the
Chairman and the Vice-Chairman, the members present at the meeting
shall elect one of their number to be Chairman for that meeting. 4.–(1) Five members shall constitute a quorum at any meeting of the
Board. (2) All acts, matters and things authorised to be done by the Board
shall be decided by resolution at a meeting of the Board at which a
quorum is present. Election of Vice-
Chairman
Act No. 2 of 1995 s. 31
Meetings of
Board
Quorum and
voting at
meetings
Act No. 2 of 1995 s. 31

which a
quorum is present. Election of Vice-
Chairman
Act No. 2 of 1995 s. 31
Meetings of
Board
Quorum and
voting at
meetings
Act No. 2 of 1995 s. 31

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE ACCOUNTANTS AND AUDITORS (REGISTRATION) ACT [CAP. 286 R.E. 2023]
500
(3) A decision of the majority of members present and voting at a
meeting of the Board shall be deemed to be a decision of the Board. (4) Every member of the Board shall have one vote and in the event
of an equality of votes, the Chairman of the meeting shall have a second
or casting vote in addition to his deliberative vote. (5) Notwithstanding the provisions of subparagraph (2), where the
Chairman so directs, a decision may be made by the Board without a
meeting by circulation of the relevant papers among all the members
and the expression in writing of their views, but any member shall be
entitled to require that any such decision shall be deferred until the
subject matter is considered at a meeting of the Board. (6) The Board shall appoint Committees as are necessary to conduct
the affairs of the Board. 5. Minutes in proper form of each meeting of the Board shall be kept
and shall be confirmed by the Board at the next meeting and signed by
the Chairman of the meeting. 6.

form of each meeting of the Board shall be kept
and shall be confirmed by the Board at the next meeting and signed by
the Chairman of the meeting. 6.

Subject to the provisions of this Schedule and to any regulations
which may be made under this Act, the Board shall have power to
regulate its own procedure. 7. The seal of the Board shall not be affixed to any instrument except in
the presence of the Chairman, the Vice-Chairman or the secretary and
one other member of the Board. 8. The Executive Director shall act as the secretary of the Board and
shall be entitled to be present and speak, but not to vote, at the meetings
of the Board. 9. The Board may, with the consent of the Minister, appoint such other
officers as it may consider necessary on such terms and conditions as
may be prescribed by regulations made under section 51. Minutes of
meetings
Procedure
Seal of Board
Executive
Director to be
secretary
Staff