The National Board of Accountants and Auditors (NBAA) is an independent regulatory body for the accountancy profession established under the Accountants and Auditors (Registration) Act [Cap 286 R.E. 2002] operating under the ministry responsible for finance. 

NBAA was established in 1972 and started carrying out its functions from 15th January 1973. Since its establishment, NBAA has made a significant contribution to the development of accountancy profession in Tanzania, particularly on promotion, registration, standards setting, regulatory and examination functions. NBAA seeks to play a key role in promoting good governance through development of accountancy profession in Tanzania.