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The National Board of Accountants and Auditors (NBAA) is a Tanzanian accountancy professional body established under the Auditors and Accountants (Registration) Act. No. 33 of 1972, as amended by Act No. 2 of 1995. It is an accountancy regulatory professional body, operating under the Ministry of Finance and Economic Affairs (MOFEA).The Board started carrying out its activities from 15th January 1973.