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The document presents candidate statistics by subject, including totals, pass numbers and percentages, and failed numbers and percentages. It further summarizes pass performance by examination level (Foundation, Intermediate, Final) and aggregates overall totals. Additional tables show subject codes, candidate counts, and historical examination session outcomes across multiple periods.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/examiners-and-performance-report-20th-mid-session-august-2025/180127/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/examiners-and-performance-report-20th-mid-session-august-2025/180127.png","ImageObject",300,407,{"name":92,"@type":93},"Finn","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-23","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What does the report include for the August 2025 mid-session?","Question",{"text":113,"@type":114},"The report provides subject-wise candidate counts with pass and fail totals and percentages, plus aggregated pass performance by examination level. It also includes an overview table of examination sessions with cumulative results.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How are results presented for each subject?",{"text":118,"@type":114},"For each subject, the document lists the number of candidates and then separates pass and failed counts along with corresponding percentages.",{"name":120,"@type":111,"acceptedAnswer":121},"How does the report summarize performance by examination level?",{"text":122,"@type":114},"It groups outcomes into Foundation, Intermediate, and Final levels, showing pass-all subjects and part-pass counts, then calculates total pass, total failed, and overall totals for each level.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180127,1788339524,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145},34359740700684,"https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487","|  |\n| --- |\n| \u003Cbr>\u003Cbr>Appendix 112.5.4 (ii)\u003Cbr>\u003Cbr>(NBAA)\u003Cbr>THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORSTANZANIA\u003Cbr>EXAMINERS’ AND PERFORMANCE REPORT 20TH MID-SESSION – AUGUST 2025\u003Cbr>NBAA,\u003Cbr>4 MAHAKAMA ROAD, AUDIT HOUSE, 8TH FLOOR,\u003Cbr>P. O. BOX 1271,\u003Cbr>41104 TAMBUKARELI DODOMA. TANZANIA\u003Cbr>Telephones: +255 26 2660170-4 + 255 22 2211890-9\u003Cbr>Mobile: 0713 320423\u003Cbr>Email: [info@nbaa.go.tz](info@nbaa.go.tz)\u003Cbr>[Website: www.nbaa.go.tz](Website: www.nbaa.go.tz)\u003Cbr>16TH SEPTEMBER 2025 \u003Cbr>\u003Cbr>|\n\n| S/n | Subject | No. of\u003Cbr>candidates |\n| --- | --- | --- |\n| 1. | A5 Business Law | 14 |\n| 2. | B1 Financial Management | 88 |\n| 3. | B2 Financial Reporting | 47 |\n| 4. | B4 Public Finance and Taxation | 50 |\n| 5. | B5 Performance Management | 127 |\n| 6. | C1 Corporate Reporting | 227 |\n| 7. | C2 Auditing and Assurance Services | 167 |\n| 8. | C3 Business and Corporate Finance | 270 |\n| 9. | C4 Advanced Taxation | 86 |\n\n\n| S/N | SUBJECT | NO. CANDIDATES | PASS |  | FAILED |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  |  |  | No. | % | No. | % |\n| 1. | A5 Business Law | 14 | 08 | 57.1 | 06 | 42.9 |\n| 2. | B1 Financial Management | 88 | 34 | 38.6 | 54 | 61.4 |\n| 3. | B2 Financial Reporting | 47 | 28 | 59.6 | 19 | 40.4 |\n| 4. | B4 Public Finance and Taxation | 50 | 27 | 54 | 23 | 46 |\n| 5. | B5 Performance Management | 127 | 49 | 38.6 | 78 | 61.4 |\n| 6. | C1 Corporate Reporting | 227 | 94 | 41.4 | 133 | 58.6 |\n| 7. | C2 Auditing and Assurance | 167 | 70 | 41.9 | 97 | 58.1 |\n| 8. | C3 Business & Corporate Finance | 270 | 81 | 30 | 189 | 70 |\n| 9. | C4 Advanced Taxation | 86 | 44 | 51.2 | 42 | 48.8 |\n\n\n| LEVEL | PASS |  | TOTAL PASS | FAILED | TOTAL |\n| --- | --- | --- | --- | --- | --- |\n|  | PASS ALL SUBJECTS | PART PASS |  |  |  |\n| Foundation | 06 | 02 | 08 (57) | 06(43) | 14 |\n| Intermediate | 40 | 78 | 118(50) | 116 (50) | 234 |\n| Final | 154 | 87 | 241 (44) | 311 (56) | 552 |\n| TOTAL | 200 | 167 | 367(46) | 433 (54) | 800 |\n\n\n| S/N | CODE | SUBJECT | NUMBER |\n| --- | --- | --- | --- |\n| 1. | A5 | Business Law | 06 |\n| 2. | B1 | Financial Management | 54 |\n| 3. | B2 | Financial Reporting | 19 |\n| 3. | B4 | Public Finance and Taxation | 23 |\n| 4. | B5 | Performance Management | 78 |\n| 5. | C1 | Corporate Reporting | 133 |\n| 6. | C2 | Auditing and Assurance | 97 |\n| 7. | C3 | Business and Corporate Finance | 189 |\n| 8. | C4 | Advanced Taxation | 42 |\n\n\n| EXAMINATION SESSION | BBC |  | NABOCE |  | ATEC |  | NAD |  | CPA |  | CPA (T) EQUIVALENT |  | TOTAL |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  | NO. | CUM. | NO. | CUM. | NO. | CU\u003Cbr>M. | NO. | CUM. | NO. | CUM. | - | - | NO. | CUM. |\n| 1ST SESSION MAY 1975 | - | - | 04 | 04 | - | - | 01 | 01 | NE | NE | - | - | 05 | 05 |\n| NOV 1975 – MAY 2013 |  |  |  |  |  |  |  |  |  |  |  |  | 18,438 | 18443 |\n| 78TH SESSION NOV. 2013 | - | 2971 | - | 5746 | 36 | 3434 | - | 1537 | 377 | 5,168 | - | - | 413 | 18,856 |\n| 79th SESSION MAY 2014 | - | 2971 | - | 5746 | 46 | 3480 | - | 1537 | 478 | 5,646 | - | - | 524 | 19,380 |\n| 80TH SESSION NOV. 2014 | - | 2971 | - | 5746 | 43 | 3523 | - | 1537 | 369 | 6,015 | 01 | 01 | 413 | 19,793 |\n| 81ST SESSION MAY 2015 | - | 2971 | - | 5746 | 42 | 3565 | - | 1537 | 600 | 6,615 | 08 | 09 | 650 | 20,443 |\n| 1ST MID-SESSION AUGUST 2015 | - | 2971 | - | 5746 | - | 3565 | - | 1537 | 03 | 6,618 | 04 | 13 | 07 | 20,450 |\n| 82ND SESSION MAY 2016 | - | 2971 | - | 5746 | 42 | 3607 | - | 1537 | 270 | 6,888 | 03 | 16 | 315 | 20,765 |\n| 2ND MID-SESSION FEBRUARY 2016 | - | 2971 | - | 5746 | - | 3607 | - | 1537 | 01 | 6,889 | 07 | 23 | 08 | 20,773 |\n| 83RD SESSION MAY 2016 | - | 2971 | - | 5746 | 40 | 3647 | - | 1537 | 282 | 7,171 | 11 | 34 | 333 | 21,106 |\n| 3RD MID-SESSION AUGUST 2016 | - | 2971 | - | 5746 | - | 3647 | - | 1537 | 06 | 7,177 | 05 | 39 | 11 | 21,117 |\n| 84TH SESSION NOVEMBER 2016 | - | 2971 | - | 5746 | 49 | 3696 | - | 1537 | 420 | 7,597 | 19 | 58 | 488 | 21,605 |\n| 4TH MID-SESSION FEBRUARY 2017","cbCaiamroxnytJ4S","https://ap.wps.com/l/cbCaiamroxnytJ4S","pdf",681066,46,"English","# Subject-wise results\n## Pass and fail by subject\n# Level-wise performance\n## Foundation, Intermediate, Final totals\n# Historical examination sessions\n## Examination session overview and cumulative results","[{\"question\":\"What does the report include for the August 2025 mid-session?\",\"answer\":\"The report provides subject-wise candidate counts with pass and fail totals and percentages, plus aggregated pass performance by examination level. It also includes an overview table of examination sessions with cumulative results.\"},{\"question\":\"How are results presented for each subject?\",\"answer\":\"For each subject, the document lists the number of candidates and then separates pass and failed counts along with corresponding percentages.\"},{\"question\":\"How does the report summarize performance by examination level?\",\"answer\":\"It groups outcomes into Foundation, Intermediate, and Final levels, showing pass-all subjects and part-pass counts, then calculates total pass, total failed, and overall totals for each level.\"}]","EXAMINERS’ AND PERFORMANCE REPORT 20TH MID-SESSION - AUGUST 2025 | PDF",116]