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Tanzania
Accountants and Auditors (Registration) Act
Chapter 286
- Published in Tanzania Government Gazette
- Commenced on 15 January 1973
- [This is the version of this document as it was at 31 July 2002 to 10 October 2021.]
- [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
Part I – Preliminary provisions (ss. 1-2)
1. Short title
This Act may be cited as the Accountants and Auditors (Registration) Act.2. Interpretation
Part II – The Board (ss. 3-6)
3. Establishment of a Board
4. Functions of the Board
Subject to the provisions of this Act and any regulations made the functions of the Board shall be—5. Limitation of liability of members
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. Appointment of Executive Director
The Minister shall appoint an Executive Director of the Board who may be a person holding an office of emolument in the public service and who shall hold and vacate office in accordance with the terms of his appointment.Part III – Registration (ss. 7-16)
7. Registers of accountants and auditors
8. Publication of register and list
9. Publication of list prima facie evidence of registration
10. Qualifications for registration of Certified Public Accountants and Auditors
11. Qualifications for registration of Certified Public Accountants in Public Practice
Subject to the other provisions of this Act, a person shall be entitled on making an application to the Board and in the prescribed manner and on payment to the Board of the prescribed fee, to be registered under this Act and to have his name entered in the register of Certified Public Accountants in Public Practice upon being issued with a Certificate of Practice by the Board.12. Qualifications for registration of Certified Public Accountants
Subject to the other provisions of this Act, a person shall be entitled on making an application to the Board, in the prescribed manner and on payment to the Board of the prescribed fee, to be registered under this Act and to have his name entered in the Register of Certified Public Accountants.13. Qualifications for registration of Graduate Accountants
Subject to the provisions of this Act, a person shall be entitled on making an application to the Board, in the prescribed manner and on payment to the Board of the prescribed fee, to be registered under this Act and to have his name entered in the Register of Graduate Accountants upon successfully completing the Certified Public Accounting Examination or its equivalent but lacks the relevant practical experience for registration as a Certified Public Accountant, as may be prescribed by the Board.14. Qualifications for registration of Accounting Technicians
Subject to the provisions of this section, a person shall be entitled on making an application to the Board, in the prescribed manner and on payment to the Board of the prescribed fee, to be registered under this Act and to have his name entered in the Register of Accounting Technicians—15. Temporary registration as Certified Public Accountant or Auditor
16. ***
[Repealed by Act No. 2 of 1995 s. 8]Part IV – Control over conduct of registered auditors and accountants (ss. 17-23)
17. Power to cancel registration
18. Issuance of, and procedure of, obtaining certificate of practice
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.19. Issuance of, and procedure of, obtaining, certificate of clearance
20. Restoration to the register
21. Powers to suspend registration, etc.
If any Certified Public Accountant in Public Practice, Certified Public Accountant, Graduate Accountant, Accounting Technician or firm 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 grossly, negligent professional conduct, the Board may—22. Proceedings at inquiry
23. Disobedience of summons and refusal to give evidence
Any person who, having been served with a summons or an order issued under the provisions of section 22, 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 is liable to a fine not exceeding five 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.Part V – Appeals (ss. 24-25)
24. Establishment of Accountants and Auditors Appeals Board
25. Appeals against decisions of the Board
Part VI – Effect of registration and consequences of non-registration (ss. 26-34)
26. Use of certain styles and titles
Every person whose name has been entered on a register shall, so long as his name remains on the register, be entitled to adopt and use the style and title—27. Offences relating to use of styles and titles
Any person who—28. Restriction on practice as Certified Public Accountant in Public Practice
29. Restriction on employment of accountants
30. Compulsory employment of Certified Public Accountant in Public Practice
31. Provisions relating to income tax returns
32. ***
[Repealed by Act No. 2 of 1995 s. 23]33. ***
[Repealed by Act No. 2 of 1995 s. 24]34. No prosecution for offences under Part VI
Part VII – Activities of the Board and financial provisions (ss. 35-41)
35. Board may delegate its functions
The Board may delegate its functions under this Act to any officer or committee of the Board.36. Accounts and audit
37. Chairman's report
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.38. Funds of the Board
The funds and resources of the Board shall consist of—39. Power to invest
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 9, in relation to investments of funds by a trustee.40. Annual statement of accounts
The Minister shall cause to be laid before the National Assembly, as soon as may be practicable after he has received them—41. Minister may give directions
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.Part VIII – General provisions (ss. 42-47)
42. Offences
Any person who—43. Consent of Director of Public Prosecutions
No person shall be prosecuted for an offence under this Act save with the consent of the Director of Public Prosecutions.44. Regulations
Subject to the provisions of section 39, 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—45. By-laws
46. Proceedings of the Board not to be invalid by reason of irregularity
No act or proceeding of the Board shall 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.47. Repeal of R.L. Cap. 314
[Repeals the Accountants (Designation) Ordinance.]History of this document
11 October 2021 amendment not yet applied
31 July 2002 this version
Consolidation
15 January 1973
Commenced
Cited documents 5
Documents citing this one 25
Act 11
Government Notice 7
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Gazette 4
Judgment 2
Subsidiary legislation
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Government Notice 1 of 2024 | |
Government Notice 151 of 2017 | |
Government Notice 150 of 2017 | |
Government Notice 37 of 2013 | |
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Government Notice 36 of 2013 |
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Government Notice 35 of 2013 |
Government Notice 4 of 2004 | |
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Government Notice 360 of 2000 |
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Government Notice 213 of 1999 |
Government Notice 666 of 1997 | |
Government Notice 665 of 1997 | |
Government Notice 316 of 1997 |