(NBAA)
THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA
TECHNICAL PRONOUNCEMENT NO. 1 OF 2011
WITHDRAWAL OF THE TANZANIA AUDITING STANDARD (TAS) NO. 9 ON THE
GUIDANCE FOR INTERNAL AUDITORS AND ADOPTION OF THE
INTERNATIONAL PROFESSIONAL PRACTICE FRAMEWORK (IPPF)
www.theiia.org.
Tanzania migrated to International Financial Reporting Standards (IFRSs), International Public
Sector Accounting Standards (IPSASs) and International Standards on Auditing (ISAs) with
effect from 1st July 2004. Before migration to the International Standards in 2004, Tanzania had
its own local standards known as Tanzania Financial Reporting Standards (TFASs) and Tanzania
Auditing Standards (TASs) which were issued by NBAA. TASs contained internal auditing
standard number 9 on the “Guidance for Internal Auditors” which was consequently withdrawn.
The NBAA Governing Board at its 151st meeting held on 29th March, 2011 approved the use of
the International Professional Practice Framework (IPPF) latest edition issued by the Institute of
Internal Auditors (IIA) instead of the withdrawn TAS 9.
The use of the IPPF is effective from 1st July 2011, however, earlier application is encouraged.
Copies of the IPPF can be obtained from the NBAA Mhasibu Bookshop or else contact the
Institute of Internal Auditors at: www.theiia.org.
The Board shall however continue to issue standards and technical pronouncements to
supplement the international standards as and when a need arises to do so.
For further information contact:-
Executive Director,
National Board
THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA
TECHNICAL PRONOUNCEMENT NO. 1 OF 2011
WITHDRAWAL OF THE TANZANIA AUDITING STANDARD (TAS) NO. 9 ON THE
GUIDANCE FOR INTERNAL AUDITORS AND ADOPTION OF THE
INTERNATIONAL PROFESSIONAL PRACTICE FRAMEWORK (IPPF)
www.theiia.org.
Tanzania migrated to International Financial Reporting Standards (IFRSs), International Public
Sector Accounting Standards (IPSASs) and International Standards on Auditing (ISAs) with
effect from 1st July 2004. Before migration to the International Standards in 2004, Tanzania had
its own local standards known as Tanzania Financial Reporting Standards (TFASs) and Tanzania
Auditing Standards (TASs) which were issued by NBAA. TASs contained internal auditing
standard number 9 on the “Guidance for Internal Auditors” which was consequently withdrawn.
The NBAA Governing Board at its 151st meeting held on 29th March, 2011 approved the use of
the International Professional Practice Framework (IPPF) latest edition issued by the Institute of
Internal Auditors (IIA) instead of the withdrawn TAS 9.
The use of the IPPF is effective from 1st July 2011, however, earlier application is encouraged.
Copies of the IPPF can be obtained from the NBAA Mhasibu Bookshop or else contact the
Institute of Internal Auditors at: www.theiia.org.
The Board shall however continue to issue standards and technical pronouncements to
supplement the international standards as and when a need arises to do so.
For further information contact:-
Executive Director,
National Board
