NBAA Tanzania CPD Requirements 2026: 40, 30 or 20 Hours
Tanzania's accountants must earn 40 CPD hours a year as CPAs, 30 as graduate accountants or 20 as accounting technicians, with at least 75 percent from NBAA activities.
The National Board of Accountants and Auditors in Tanzania, known as NBAA, requires 40 hours of CPD a year from certified public accountants, 30 from graduate accountants and 20 from accounting technicians. At least 75 percent of the hours must come from the Board's own CPD activities, and the year runs from January to December. The figures come from the Board's CPD guidelines, revised in June 2020. This guide sets out the rules, the exemptions and the penalty, and lists what we could not confirm. See also our ICPAK CPD guide, our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| CPAs, including in practice and temporary | 40 hours a year |
| Graduate accountants | 30 hours a year |
| Accounting technicians | 20 hours a year |
| Board CPD share | At least 75 percent of the hours must come from the Board's CPD activities |
| Outside (unstructured) CPD | Capped at 10 hours a year, with Executive Director approval and evidence |
| Cycle | Calendar year, January to December |
| Exemptions | Retirees, illness over six months, full-time accounting study of a year or more, and other valid reasons, by written application |
| Shortfall | A penalty fee under the Board's schedule, or disciplinary measures |
Who needs how many hours
Clause 11.1 of the guidelines sets annual hours by membership category: 40 for certified public accountants, including those in public practice and temporary members, 30 for graduate accountants and 20 for accounting technicians. The Board's own graduate accountant page repeats the 30-hour figure. The guidelines also reduce the hours for members who register part-way through the year, so check the table in the guidelines if you joined mid-year.
The 75 percent rule
Clause 11.2 says at least 75 percent of the CPD hours a member attends in a year must come from the Board's CPD activities. That is 30 of 40 hours for a CPA. The remaining hours can come from other providers, but you must judge their quality and be able to justify the hours you claim.
Outside and unstructured CPD
Unstructured CPD is capped at 10 hours a year, needs approval from the Executive Director and needs evidence. Treat self-study as a top-up rather than a plan.
Reporting
The Board requires an annual CPD return covering January to December, and Board-run hours are recorded in the member's online account. Hours from outside activities are reported at the end of the calendar year. The page on the annual return does not give a due date, so ask the Board for the current deadline.
Exemptions
Section 10 allows exemption on written application to the Executive Director. The groups are retired members, members who have been ill for more than six months and can no longer practise, members in accounting-related study for a year or more, and others with a valid reason at the Director's discretion. Apply before the year ends, with proof.
What happens if you fall short
Section 15 says a member who fails to reach the required hours without cause pays the penalty fee set out in the Board's schedule, or faces disciplinary measures. An NBAA announcement dated 13 April 2026 gave notice of non-compliance for the 2025 CPD year, so the Board is applying the rule. We did not confirm the penalty amounts.
How it compares
Tanzania's 40 hours for CPAs is the same headline figure as Zambia and Botswana use, but the 75 percent Board-activity test is unusual. Neighbouring Kenya's rules are in our ICPAK CPD guide, and Ghana's are in our ICAG Ghana CPD guide.
Keeping records
The guidelines say to keep supporting documents for outside activities. They do not state a retention period, so keep certificates and attendance records for at least three years, which is the period several other African bodies use.
What we could not confirm
The guidelines are dated June 2020, and nothing we read says they are still the current version. The Board also issued Training and Examination By-laws in 2023, which we did not read. We found no ethics-hour minimum, no carry-forward rule and no stated retention period. Confirm the current rules with NBAA before you plan.
Planning your year
Check the Board's CPD calendar first, because 75 percent of your hours must come from it. A CPA can reach 30 Board hours with a few full-day events, then use approved outside courses for the rest.
Frequently asked questions
How many CPD hours does a Tanzanian CPA need?
40 hours a year, according to the NBAA guidelines.
How many hours do graduate accountants and technicians need?
30 hours for graduate accountants and 20 for accounting technicians.
How much must come from NBAA?
At least 75 percent of the hours.
Can I be exempted?
Yes, by written application to the Executive Director, for example if you are retired or ill for more than six months.
What is the penalty for missing the hours?
A penalty fee under the Board's schedule or disciplinary measures; we did not confirm the amounts.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with NBAA before you plan your year.
Source: NBAA CPD Guidelines, revised June 2020 (nbaa.go.tz), and NBAA pages on graduate accountants and the CPD annual return, checked October 2026.
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