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NBAA examinations go for international standards
2006-07-11 08:54:13
By Hannah Mwandoloma
The National Board of Accountants and Auditors (NBAA) have approved a revised syllabus and examination scheme and they are ready for trial for the first time in May 2008.
Speaking to journalists yesterday in Dar es Salaam, the NBAA executive director Ludovick Utouh said that the 137th Governing Board meeting of June 14 this year made the approval.
Utouh said that the revised examination scheme would maintain the two levels examination structure.
The Accounting Technician Examination Scheme (ATEC) and Professional Examination.
ATEC have two levels namely ATEC I and ATEC II, while Professional Examination have six levels from Module A up to Module F.
’We still have the same structure but what we have done is to add some contents in previous courses and there is an addition of three other new courses, one in ATEC and the other two in Professional Examination,’ said Utouh.
Mentioning the new courses, Utouh said there would be an addition of a subject called Introduction to Information and Communication Technology (ICT) in ATEC II.
The other two new subjects that Utouh mentioned are Business Ethics and Corporative Governance in the foundation stage in Module B level and Contemporary Issues in Accounting in the Final stage module F level.
However, Utouh said in the same NBAA meeting they approved the conversion scheme that will show clearly, where the current board candidates fit in the revised examination scheme and syllabus.
’This scheme aims at ensuring that candidates under the current examination scheme are fairly placed in the revised syllabus by considering the subjects they have already covered in the outgoing examination scheme and syllabus,’ Utouh explained.
Institutions enjoying exemptions from parts of the body will continue to do so but with the condition, they revise and modify their syllabus.
The body has provided three years grace period for the said institutions to amend their syllabus.
Talking about the changes in the syllabus, Utouh said that the world is changing and so they have to cope, doing that the board saw it was necessary for the syllabus to go simultaneously with social, political and economic changes.
NBAA is a member of International Federation of Accountants (IFAC) and has been awarded a certificate of outstanding service by IFAC, the changes in the syllabus nd examination scheme is one of the steps to ensure the board produces useful graduates in international arena.
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