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It outlines the governing mandates under the Accountants and Auditors (Registration) Act, Cap. 286, and explains why specific professional programs were introduced. The document details course structures, including entry standards, examination session frequency, and resit requirements for candidates who fail one or both papers. It also presents program-specific information for IPSAS certificates and diplomas, internal auditing, sustainability reporting, and mid-session subject rules for candidates seeking permits to practice in Tanzania.",{"@graph":69,"@context":122},[70,84,105],{"@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-august-2026-midsession-and-shortcourse-examinations/661491/",{"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-august-2026-midsession-and-shortcourse-examinations/661491.png","ImageObject",300,407,{"name":92,"@type":93},"nayy☆","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What legal mandate does the NBAA cite for introducing the IPSAS and related examination programs?","Question",{"text":112,"@type":113},"The report states the programs are introduced in accordance with the authority under the Accountants and Auditors (Registration) Act, Cap. 286, Section 4, which empowers the Board to conduct examinations and grant awards in accountancy and allied subjects.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How often are the professional certificate and IPSAS courses examined, and what happens if a candidate fails?",{"text":117,"@type":113},"The report notes that the certificate and IPSAS-related courses normally have two examination sessions each year. 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O. BOX 1271,\u003Cbr>41104 TAMBUKARELI DODOMA. TANZANIA | 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) |  |  |  |\n|  | MONDAY 21ST SEPTEMBER 2026 |  |  |  |  |\n|  |  |  |  |  |  |\n\nTABLE OF CONTENTS  \n\n|  |  | \u003Cbr>PAGE |\n| --- | --- | --- |\n|  |  |  |\n| CHAPTER ONE | Introduction   | 3 |\n|  |  |  |\n|  | Executive Summary …………………........................................ | 4 |\n|  |  |  |\n| CHAPTER TWO | Analysis of Examination Performance ………………............... | 8 |\n|  | • Professional Certificate in IPSASs   | 8 |\n|  | • Professional Diploma in IPSAS …………………………. | 11 |\n|  | • Professional Diploma in Internal Auditing ………….. | 16 |\n|  | • Professional Diploma in Internal Auditing ……………... | 20 |\n|  | • Professional Diploma in Sustainability Reporting | 24 |\n\nCHAPTER ONE  \n1.1 Foreword  \n1.1.1 Professional Certificate in International Public Sector Reporting Standards  \nThe introduction of Certificate in IPSAS is in accordance to the authority granted to the Board under the Accountants and Auditors (Registration)Act, Cap.286, Section 4, where the Board has the mandate to conduct examinations and grant diplomas, certificates and other awards of the Board in accountancy and allied subjects. Under this mandate and effort to meet the demand of the highly specialized personnel in International Public Sector Accounting Standards, certificate in IPSAS was introduced. The Board started Certificate in IPSAS in August 2022 and continues with the course to date. Normally the course has two examination sessions in each year. A candidate who fails either single or both papers will be required to re-sit in the next examination session.  \n1.1.2 Diploma in International Public Sector Accounting Standards (IPSASs)  \nThe introduction of Diploma in IPSAS is in accordance to the authority granted to the Board under the Accountants and Auditors (Registration)Act, Cap.286, Section 4, where the Board has the mandate to conduct examinations and grant diplomas, certificates and other awardsof the Board in accountancy and allied subjects. Under this mandate and effort to meet the demand of the highly specialized personnel in International Public Sector Accounting Standards, diploma in IPSAS was introduced. The Board started Diploma in IPSAS in July 2016 and continues with the course to date. Normally the courses have two examination sessions in each year. A candidate who will fail either single or both examination papers will be required to re-sit in the next examination session.  \n1.1.3 Professional Diploma in Internal Auditing (PDIA)  \nThe introduction of Professional Diploma in Internal Auditing (PDIA) is in accordance to the authority granted to the Boardunder the Accountants and Auditors (Registration)Act, Cap.286, Section 4, where the Board has the mandate to conduct examinations and grant diplomas, certificates and other awards of the Board in accountancy and allied subjects. Under this mandate and effort to meet the demand of the highly specialized personnel in Internal Auditing for both Public and Private sectors, NBAA Governing Board decided to introduce a Professional  \nDiploma in Internal Auditing. The Board started classes for PDIA in October 2024. This course has two examination sessions in each year (February and August) . The course has two levels (PDIA Level 1 and PDIA Level 2) whereby for a candidate who qualify to be awarded PDIA certificate is supposed to pass all levels. A candidate who fail will be required to re-sit in the next examination session.  \n1.1.4 Professio","cbCaicd91g60TzzM","https://ap.wps.com/l/cbCaicd91g60TzzM","pdf",836519,88,"English","# Chapter One\n## Introduction\n## Executive Summary\n# Chapter Two\n## Analysis of Examination Performance","[{\"question\":\"What legal mandate does the NBAA cite for introducing the IPSAS and related examination programs?\",\"answer\":\"The report states the programs are introduced in accordance with the authority under the Accountants and Auditors (Registration) Act, Cap. 286, Section 4, which empowers the Board to conduct examinations and grant awards in accountancy and allied subjects.\"},{\"question\":\"How often are the professional certificate and IPSAS courses examined, and what happens if a candidate fails?\",\"answer\":\"The report notes that the certificate and IPSAS-related courses normally have two examination sessions each year. A candidate who fails either one paper or both papers is required to re-sit in the next examination session.\"},{\"question\":\"What is the structure of the PDIA and PDSR examinations mentioned in the introduction?\",\"answer\":\"PDIA is described as having two levels (PDIA Level 1 and PDIA Level 2) with two examination sessions (February and August), and candidates must pass all levels to be awarded the certificate. PDSR is described with two tiers of examinations (PDSR 01 closed book and PDSR 02 open book) across two sessions (February and August), and candidates must pass all papers.\"}]","EXAMINERS AND PERFORMANCE REPORT AUGUST 2026 MIDSESSION AND SHORTCOURSE EXAMINATIONS | PDF",222]