INSTITUTE OF ACCOUNTANCY ARUSHA

ASSESSMENT OF STUDENT’S PERFORMANCE

REGULATIONS, 2017
(Made under Section 22 of the IAA Act [Cap. 240 R.E. 2002])

REVISED
MAY, 2017
 ASSESSMENT OF STUDENT’S PERFORMANCE REGULATIONS,
2017
(Made under Section 22 of the IAA Act [Cap. 240 R.E. 2002])

ARRANGEMENT OF REGULATIONS

PART I
PRELIMINARY PROVISIONS
1. Citation and commencement
2. Application
3. Interpretation

PART II
INSTITUTIONAL ARRANGEMENTS
4. The Departmental Examiners’ Committee
5. The Academic Board
6. The Academic Appeals Committee
7. The Academic Affairs Committee of the Council

PART III
AWARDS, MODE OF ASSESSMENT AND FIELD ATTACHMENT
8. Awards of the Institute
9. Mode of Assessment
10. Field attachment

PART IV
REGISTRATION, ELIGIBILITY AND ABSENTEESIM FROM EXAMINATIONS
11. Registration and eligibility for examinations
12. Ineligibility for assessment
13. Absence from examinations

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 PART V
MODERATION, ASSESSMENT SCHEME, PASSING AND FAILING
EXAMINATIONS
14. Moderation and Assessment scheme
15. Conditions for passing a module and for progressing from one academic year
to the next
16. Conditions for supplementing
17. Conditions for special examinations
18. Conditions for carry over examinations
19. Conditions for discontinuation
20. Examination irregularities and disciplinary actions
21. Conditions for re-admission

PART VI
PUBLICATION, NULLIFICATION AND REVIEW OF EXAMINATION RESULTS
22. Release of examination results
23. Review of examination results

PART VII
APPEALS AND DECISIONS OF THE ACADEMIC APPEALS COMMITTEE
24. Appeal to the Academic Appeals Committee
25. Determination of cases and the decisions of the Governing Council

PART VIII
OTHER PROVISIONS
26. Postponement of studies
27. Dates of examinations
28. Preservation of scripts
29. Certificates and transcripts
30. Loss and replacement of certificate
31. Graduation ceremony

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 PART IX
FINAL PROVISIONS
32. Repeal
33. Conflict of Interest
34. Conflict of laws
35. Amendments
36. Effective date

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 ASSESSMENT OF STUDENT’S PERFORMANCE REGULATIONS, 2017

(Made under Section 22 of the IAA Act [Cap. 240 R.E. 2002])

PART I: PRELIMINARY PROVISIONS

1. CITATION AND COMMENCEMENT

These Regulations may be cited as the Institute of Accountancy Arusha,
Assessment of Student’s Performance Regulations, 2017 (Revised) and shall come
into operation on such date as shall be approved by the Council.

2. APPLICATION
Unless otherwise stated, these regulations shall apply to students of the Institute of
Accountancy Arusha.

3. INTERPRETATION
In these Regulations unless the context requires otherwise:
“Academic Appeals Committee” means the committee established by regulation 6 of
these regulations.
“Academic Assessment” means any mode or combination of modes of measuring
student’s performance in a course or a module against aims and objectives of that
course or module and shall include course works, semester examinations and or
field reports, theses and dissertations.
“Academic Board” means an administrative organ established by Regulation 5 of
these regulations.
“Academic Programme” means any theoretical or practical programme of studies
which leads to National Technical Award to students after successful completion of
its requirements and shall also include any other award existing at the time of
approval of these regulations.
“Academic Staff Association” means an association formed by the academic staff of
the Institute of Accountancy Arusha.
“Academic Year” means such period relating to any academic programme
conducted by the Institute, as the Governing Council may determine.
“Act” means the Institute of Accountancy Arusha Act [Cap. 240 R.E. 2002]
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“Admissions officer” means an officer of the Institute designated to handle
applications and enrolment of students under the supervision of the Registrar.
‘’Average’’ is defined as a sum of numerical values divided by the number of
the values.
“Award” means any conferment granted upon students under regulation 8 including
any other conferment designated, from time to time, by the Council for such
purpose.
‘‘Campus Manager’’ means a senior officer in charge of Institute’s campus other
than the main campus.
“Council” means the Governing Council of the Institute established by s. 5 of the Act.
“Coursework” means any mode of assessment excluding end of semester
examinations, used to test a student during the semester and which shall contribute
to student’s academic assessment for progression and an award.
‘‘Departmental Examiners’ Committee (DEC)’’ means a committee established by
Regulation 4 of these regulations.
“Deputy Rector – Academic, Research and Consultancy” means a senior officer of
the Institute designated to handle Academic, Research and Consultancy matters of
the Institute.
“Examinations” means regular end of semester or semester examination,
supplementary and special examinations except where regulation 20 (7) herein
defines otherwise.
“Examinations officer” means an officer designated to handle examinations under
the supervision of the Registrar.
‘’Grade Point’’ means a numerical value assigned to a letter grade earned by a
student for an assessed module.
“Grade Point Average (GPA)’’.means cumulative grade point index that is used
to determine student’s academic standing.
“Institute” means the Institute of Accountancy Arusha established by s. 3 of the Act.
“National Technical Awards (NTA)” means NACTE qualifications for technical
oriented education at non-university tertiary institutions. Each NTA
qualification includes a detailed description of the required competencies.
‘’National Council for Technical Education (NACTE)’’ means a regulatory
authority for non-university tertiary institutions.
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 “Rector” means the Chief Executive Officer of the Institute.
“Registrar” means the Head of the Academic Administration Services.
“Review of examination” means a formal assessment of examination results with the
intention of instituting a change if necessary, as provided for by regulation 23 of
these Regulations.
“Student” means any person admitted to the Institute to pursue any academic
programme other than short term programmes.
‘’Weight’’ of a module is defined as the number of credit hours assigned to the
module.
‘’Weighted average’’ is a summation of the product of grade points and credit
hours for all taught modules in a particular programme divided by the total
credit hours of the modules.

PART II: INSTITUTIONAL ARRANGEMENTS

4. THE DEPARTMENTAL EXAMINERS’ COMMITTEE

1. There is hereby established a Departmental Examiners’ Committee which
shall consist of:

(a) The Head of Department or Campus Manager who shall be the Chairperson.
(b) The Coordinator or appointed member who shall be the secretary to
the Committee.
(c) Two Academic Administrative Officers.
(d) The Head of Department – Examinations.
(e) All academic members of the department and any other person(s)
who facilitated a module(s) in the department during the relevant
block or semester.
(f) All part-time instructors who participated in teaching in the relevant
department and semester.
(g) The Head of Department may co-opt any other member of the
academic or administrative staff to attend at any meeting of the
Committee if it is considered that his/her presence would be beneficial
to the deliberations of the Committee.
2. The functions of the Departmental Examiners’ Committee shall be;
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 (a) To deliberate on the examination results in the view of the existing
examination regulations.
(b) To check accuracy of the compilation of scores and to round up or
down the marks to the nearest one unit.
(c) To identify and discuss causes for students’ poor performance.
(d) To recommend to the Academic Board on the Examination Results.
(e) To advise the Academic Board on all matters regarding the conduct of
examinations of the Institute.

5 THE ACADEMIC BOARD

1. There is hereby established an Academic Board which shall consist of:
(a) The Rector, who shall be the Chairperson.
(b) The Deputy Rector – Academic, Research and Consultancy who shall
be the Secretary to the Academic Board.
(c) The Deputy Rector- Planning, Finance and Administration
(d) The Director for Undergraduate Studies.
(e) The Director for Postgraduate Studies.
(f) The Registrar
(g) The Library Services Manager.
(h) The Dean of Students.
(i) The Information and Communication Technology Manager.
(j) The Head of Department - Admissions.
(k) The Head of Department - Examinations.
(l) All other Heads of Academic Departments of the Institute.
(m) The Managers of Institute’s campuses.
(n) The Institute’s Legal Officer
(o) Secretary to the Quality Assurance and Control Committee.
(p) The Coordinators of academic departments.
(q) The Coordinators for collaborative programmes.
(r) Two Academic staff representatives as elected by the Academic Staff
Association.
(s) The President of the Students’ Government.

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 (t) The Minister responsible for Academic Affairs in the Students’
Government.
2. The Chairperson may co-opt other member(s) of the academic or
administrative staff or student of the Institute to attend at any meeting or
meetings of the Board if it is considered that their presence would be
beneficial to the deliberations of the Academic Board.
3. The Powers and Functions of the Academic Board:
(a) To receive and deliberate on all examination results.
(b) To ensure that all examination questions, marking schemes and
answer scripts are externally moderated according to requirements.
(c) To ensure that rules and regulations governing examinations are
followed and observed by all the candidates.
(d) To ensure that each and every programme strictly follows the
examination policy and regulations.
(e) To assist the Rector on examination matters and issues concerning
examinations.
(f) To investigate on issues of special significance involving any
candidate, invigilator, staff, and or any other person, individually, in
relation to examinations. In so doing the Academic Board shall
mandate the Examination Irregularity Committee to carry out the task
and report to the Academic Board.
(g) To allow the publication of the provisional examination results for all
programmes before being submitted to the Academic Affairs
Committee of the Council for endorsement.
(h) To scrutinize and approve students’ admissions.
(i) To deliberate on academic and quality issues raised by the Quality
Assurance and Control Committee.
(j) Without prejudice to the generality of the foregoing functions, the
Academic Board shall assist the Rector on all academic matters of the
Institute.

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6. THE ACADEMIC APPEALS COMMITTEE
1. (a) There is hereby established an Academic Appeals Committee that
shall consist of five members.
(b) The members of the Academic Appeals Committee shall include
two representatives nominated by the Academic Staff Association
and approved by the Academic Board.
(c) Student members of the Academic Appeals Committee shall be
the Vice President and the Deputy Minister for Academic Affairs in
the Students’ Government whereas the students are not
appellants. In the event that the students are the appellants, the
DR-ARC shall appoint replacements in consultation with the
President of the students’ organization.
(d) The members of the Academic Appeals Committee shall not have a
permanent sit on the Academic Board and shall serve in the
Committee for a term of two academic years but any member shall not
serve for more than two consecutive terms.
(e) A member of Academic Appeals Committee may be re-appointed to
serve for a second term of two academic years.
2. Powers and Functions of the Academic Appeals Committee
(a) To determine whether or not a lodged appeal meets the grounds for
upholding it or otherwise dismiss it.
(b) To access and scrutinize the proceedings of the Examination
Irregularity Committee under regulation 20 (6) to establish if the
findings and decisions made thereof are fair and justifiable.
(c) To make recommendations to the Rector as per regulation 24 (6) for
approval.

7. THE ACADEMIC AFFAIRS COMMITTEE OF THE COUNCIL

(1) The Academic Affairs Committee of the Council (or any other Committee of
the Council as may be established by the Council from time to time in
accordance with section 8 of the Act shall, subject to the Act, be responsible
to the Governing Council for the proper conduct of the programmes run at the
Institute.
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 (2) In particular, but without prejudice to the generality of the functions specified
in 7 [1] of this regulation it shall be the responsibility of the Academic Affairs
Committee of the Council to advise, revise, vary or cancel any academic
programme and set academic standards, including standards for the
assessment of the academic performance of students.
(3) The recommendations and advice of the Academic Affairs Committee of the
Council on all matters relating to examinations and students’ assessments
shall be forwarded to the Governing Council whose decision shall be
semester and conclusive.

PART III: AWARDS, MODE OF ASSESSMENT AND FIELD ATTACHMENT

8. AWARDS OF THE INSTITUTE

(1) The Institute shall have and grant awards categorized into National Technical
Awards and Postgraduate Diplomas:

(a) Postgraduate Diploma Awards:

A Postgraduate Diploma for successful completion of a programme of
study lasting one academic year.

(b) National Technical Awards:

The National Technical Awards (NTA) shall include the following:
(i) A Master Degree (NTA level 9) for a successful completion of a
programme of study lasting at least one academic year.
(ii) A Bachelor Degree (NTA level 8) for a successful completion of
a programme of study lasting at least three academic years.
(iii) Higher Diploma for a successful completion of NTA level 7 for
candidates who wish to exit or who fail to attain NTA level 8.
(iv) Ordinary Diploma (NTA level 6) for a successful completion of a
programme of study lasting at least two academic years.
(v) Technician Certificate for a successful completion of NTA level
5 for candidates who wish to exit or who fail to attain NTA level
6.

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 (vi) A Basic Technician Certificate (NTA level 4) for candidates
who wish to exit or who fail to attain NTA level 5.
(2) Collaborative Programmes:
The Institute may run collaborative programmes with local/foreign academic
institutions. Some of these programmes may be awarded by the institute.
(3) Every award of the Institute shall be so titled as to refer to the programme of
study, the successful completion of which entitles the candidate to be granted
the award.
(4) The Governing Council may designate and set conditions for other awards of
the Institute in addition to those established by this Regulation.

9. MODE OF ASSESSMENT
1. The assessment of a candidate for a module taught during a semester shall
be as follows:
(i) Continuous Assessment, which shall constitute any combination of the
following assessable exercises including: class tests, quizzes,
assignments, practical/laboratory work and presentations.
(ii) Semester Examinations for the modules taught during a semester.
(iii) Continuous Assessment (CA) and Semester Examination (SE) shall
carry weights as indicated in the table below:

Programme Weight of CA (%) Weight of SE (%)

NTA level 4 - 5 50 50
NTA level 6 40 60
NTA level 7 - 8 40 60
NTA level 9 50 50
Postgraduate Diploma 50 50

2. The English language shall be the official medium of instructions and all
student’s assessment.
3. All examinations of the Institute shall be conducted under the control of
the Deputy Rector – Academic, Research and Consultancy or such
other officer of the Institute from senior academic staff as the Rector
8
 may appoint. In the case of campuses, all examinations shall be
conducted under the control of the Campus Managers.
4. The mode of assessment for NTA Level 9 covers only programmes whose
awards are granted by the Institute.

10. FIELD ATTACHMENT

1. All students enrolled for NTA level 5 and 7 must undergo field attachment and
this shall constitute one of the components to be assessed.
2. The field attachment shall be of at least 52 days duration and shall be
conducted after the end of 2nd semester for NTA level 5 and after the end of
the 4th semester for NTA level 7. The output of the field/project work shall be
a Field / Project Report.
3. The field/project report shall be assessed in accordance with the Student’s
Field Work Assessment Guidelines.
4. The assessment of field work shall consist of the following components:
academic supervisor’s report, on site supervisor’s report, log book and field
work/project report. The total score for a field report shall be 100% as in the
tables below:

FIELD ATTACHMENT MARKING GUIDELINES FOR DIPLOMA

PROGRAMMES
S.NO ITEM SUB TOTAL
1 On site Supervisor’s marks 20%
2 Log Book 10%
3 Field Report
3.1 Preliminary Pages 10%
3.2 Chapter 1: Introduction 17%
3.3 Chapter 2: Experiences 20%
3.4 Chapter 3: Conclusion and Recommendations 18%
3.5 References 5%
Total 100%

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 FIELD ATTACHMENT MARKING GUIDELINES FOR DEGREE
PROGRAMMES
S.NO ITEM SUB TOTAL
1 On site Supervisor’s marks 20%
2 Log Book 10%
3 Field Report
3.1 Preliminary Pages 10%
3.2 Chapter 1: 18%
3.3 Chapter 2: 22%
3.4 Chapter 3: 15%
3.5 Chapter 4: 5%
Total 100%

5. In the event that a student fails to secure a field placement, he/she shall
be required to do a project work. The total score for a project work shall
be 100% as in the table below:

PROJECT WORK MARKING GUIDELINES FOR DIPLOMA AND DEGREE

PROGRAMMES
SNo. ITEM SUB TOTAL

1 Presentation:

1.1 Method of delivery: Reading, Speaking, 5%

Confidence, etc.

2.2 Presentation Skills / Organization of 5%

Presentation / Timing

3.3 Project demonstration 20%

4.4 Ability to Respond to Questions 10%

Total - Presentation 40%

2. Project Report:

2.1 Preliminary Pages 10%

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 2.2 Chapter 1 : Introduction 10 %

2.3 Chapter 2: Main Body 25%

2.4 Chapter 3: Conclusions and 10%

Recommendations

2.5 References 5%

Total - Project Report 60%

Total - Presentation + Project Report 100%

6. The pass mark for a field/project work shall be the same as the pass mark for
a module under the same NTA Level.

PART IV: REGISTRATION, ELIGIBILITY AND ABSENTEEISM FROM EXAMINATIONS

11. REGISTRATION AND ELIGIBILITY FOR EXAMINATIONS

1. Registration:
(a) All students shall have to register into the Institute’s Students’
Information System every semester.
(b) The Head of Department shall be responsible to ensure that all
continuing students under his/her department are registered.
(c) A student who fails to register into the system within three weeks
after the commencement date for classes shall be required to
write a letter to DR-ARC or to Campus Manager requesting for
delayed registration, otherwise he/she shall automatically be
deregistered.
(d) Any examination taken by a student who has not registered into the
system shall be null and void.

2. Eligibility for Examinations

(a) No candidate shall be eligible for any examination in any subject unless
the Head of Department is satisfied that the candidate has undertaken the

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 course by attendance of at least 80 percent of all the formal class-room
period scheduled by the Institute for his/her course of study and that any
candidate who without reasonable cause fails or refuses to comply with
this regulation shall be disqualified from sitting for the examination and
shall be required to complete the course by attendance and attainment of
the required coursework.
(b) No candidate shall be admitted to an examination unless he/she has paid
all the fees due to the Institute.
3. A candidate who forges entry into the examination halls in contravention of
regulation 11(2)(b) shall have the examination done by him or her as a
result of such forged entry nullified and shall be required to sit for special
examination.

12. INELIGIBILITY FOR ASSESSMENT

1. Where a student is discontinued from a programme of study on disciplinary
grounds in accordance with the Institute of Accountancy Arusha Students By-
Laws he/she shall not be eligible for any form of assessment under these
Regulations.
2. The Academic Board may prescribe any other requirements to be complied
with by every student or prospective student being eligible for the assessment
of performance during the whole or part of the academic year. A student who
without reasonable cause fails or refuses to comply with any such
requirement shall be deemed to be disqualified for assessment of
performance during the period in question.

13. ABSENCE FROM EXAMINATIONS

1. A candidate who absents oneself from semester or supplementary
examination or fails to do field/project work without reasonable cause shall be
discontinued from studies.
2. A candidate who without reasonable cause, as determined by Deputy Rector
- Academic, Research and Consultancy, absents oneself from any continuous
assessment test or fails to submit assignment or field/project report within the

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 prescribed time shall be considered to have attempted such test or
assignment or done the field work and shall be awarded a zero mark.
3. A candidate reporting into examination hall 30 minutes after the
commencement of examination without compelling reasons shall be regarded
to have failed the examination and shall be awarded zero mark.
4. A candidate allowed to postpone from attempting a continuous assessment(s)
shall be required to complete the same before attempting the end of semester
examinations.
5. A candidate shall be responsible for initiating any request to make up a
continuous assessment missed because of class absence and such request
must be lodged within one week after the date of missing the assessment. If
the instructor requires evidence, the candidate shall submit appropriate
documentation. In case of failure to submit acceptable documentation then
Regulation 13(2) shall apply.
6. A candidate allowed to be absent from the end of semester examinations
either in part or in its entirety shall be allowed to take the examinations or part
thereof as first sitting during the supplementary examinations session. Such
examination(s) shall be considered to be special examination(s) to that
candidate.

PART V: MODERATION, ASSESSMENT SCHEME, PASSING AND FAILING

EXAMINATIONS

14. MODERATION AND ASSESSMENT SCHEME

1. All semester examination questions, marking schemes and answer scripts
must be externally moderated by competent and academically/professionally
qualified and recognized persons/Institutions approved by the Academic
Board.
2. The Institute grading system and score range shall be as follows:
Masters (NTA Level 9)

NTA Level 9
Grade Definition Range
A Excellent: 70 - 100
Work of outstanding quality and originality

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 B+ Very Good (Well Above Average): 60 - 69
Work described as competent, comprehensive
and very good
B Good (Average): 50 - 59
Work described as average and adequate
F Poor (Failure): 0 - 49
Work described as below average and barely
satisfy the minimum requirements

Postgraduate Diploma

Postgraduate Diploma
Grade Definition Range
A Excellent: 70 - 100
Work of outstanding quality and originality
B+ Very Good (Well Above Average): 60 - 69
Work described as competent, comprehensive
and very good
B Good (Average): 50 - 59
Work described as average and adequate
F Poor (Failure): 0 - 49
Work described as below average and barely
satisfy the minimum requirements

Diploma and Bachelor Degree Programmes (NTA Level 6 – 8)

NTA Level 6 NTA Level 7 - 8

Grade Definition Range Grade Definition Range
(%) (%)
A Excellent: A Excellent:
Work of 75 - 100 Work of 70 - 100
outstanding quality, outstanding quality,
rare talent for the rare talent for the
module, an original module, an original
or incisive mind. or incisive mind.
B+ Very Good (Well B+ Very Good (Well
Above Average): 65 - 74 Above Average): 60 - 69
Comprehensive, Comprehensive,
accurate work, flair accurate work, flair
for and for and
comprehension of comprehension of
the module is the module is
clearly perceptible. clearly perceptible.
B Good (Above B Good (Above
Average): 55 -64 Average): 50 - 59
Sound grasp of the Sound grasp of the
most important most important
goals of the goals of the
module. Work module. Work
described as described as
careful, competent careful, competent
and good without and good without

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 being being
distinguished. distinguished.
C Satisfactory C Satisfactory
(Average): 45 - 54 (Average): 40 – 49
Average Average
competence which competence which
falls short of B falls short of B
grade. Work grade. Work
described as described as
adequate. adequate.
D Poor (Below D Poor (Below
Average): 35 - 44 Average): 35 - 39
Marginal, barely Marginal, barely
satisfy the minimum satisfy the minimum
requirements. requirements.
F Failure 0 - 34 F Failure 0 - 34
I Incomplete I Incomplete
Q Disqualification Q Disqualification

Certificate Programmes (NTA Level 4 -5)

NTA Level 4 - 5
Grade Definition Range
A Excellent:
Excellent, comprehensive, accurate work of 80 - 100
outstanding quality.
B Good (Above Average):
Sound grasp of the most important goals of the 65 - 79
module. Work described as careful, competent and
good.
C Satisfactory (Average):
Average competence which falls short of B grade. 50 - 64
Work described as adequate.
D Poor (Below Average):
Marginal, barely satisfy the minimum requirements. 40 - 49
F Failure 0 - 39
I Incomplete
Q Disqualification

3. The following grade points system shall be used in awards classification:

NTA Level 4 - 5 NTA Level 6 - 8
Grade Points (Weight) Grade Points (Weight)
A 4 A 5
B 3 B+ 4

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 C 2 B 3
D 1 C 2
F 0 D 1
F 0

4. The computation of cumulative grade point average (GPA) shall be based on

the following formula:

GPA =
 Grade points  Credits
 Credits
5. The cumulative GPA calculated in section 14(4) shall be used for classifying
the NTA Level 4 – 8 awards. In each case, the GPA shall be calculated on the
basis of truncation after the first decimal point (e.g. 4.37 shall be taken as
4.3).
6. The classes of awards for NTA Level 4 – 8 shall be based on the cumulative
GPA as indicated in the following table:

NTA Level 4 - 5 NTA Level 6 - 8

Class of Award GPA Class of Award GPA
1st Class 3.5 – 4.0 1st Class 4.4 – 5.0
2nd Class 3.0 – 3.4 2nd Class Upper Division 3.5 – 4.3
Pass 2.0 – 2.9 2nd Class Lower Division 2.7 – 3.4
Pass 2.0 – 2.6

7. The computation of overall average marks for classification of NTA

Level 9 awards shall be based on the following formula:

Overall Average =
Weighted average of 17 Modules 120  Pr oject Marks 60
180

8. The classes of awards for NTA Level 9 shall be based on the overall average
marks as indicated in the following table:

NTA Level 9
Class of Award Overall Average
Distinction At least 70%
Merit At least 60%
Pass At least 50%

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9. Postgraduate Diploma awards are not classified.

10. (a) Marks to be awarded for every module shall depend on quality of work
and diligence of a candidate in the semester examinations, tests and
other assignments as may be approved by the Academic Board.
(b) In the case where student’s coursework has been unfairly assessed,
the DR-ARC shall appoint a panel to review the coursework and that
the panel shall recommend to DR-ARC for proper action. Such a
student shall have to lodge his/her complaint to DR-ARC within 7
working days after coursework results are published.
(c) A candidate must score minimum coursework and minimum semester
examination marks for all modules in a particular programme as stated
below except for the field/project work:
(i) An NTA level 4 and 5 candidate must score at least 50% of
his/her coursework (25 out of 50 marks on conversion), and
50% of his/her semester examination (25 out of 50 marks on
conversion).
(ii) An NTA level 6 candidate must score at least 45% of his/her
coursework (18 out of 40 marks on conversion), and 45% of
his/her semester examination (27 out of 60 marks on
conversion).
(iii) An NTA level 7 and 8 candidate must score at least 40% of
his/her coursework (16 out of 40 marks on conversion), and
40% of his/her semester examination (24 out of 60 marks on
conversion).
(iv) An NTA level 9 candidate must score at least 50% of his/her
coursework (25 out of 50 marks on conversion), and 50% of
his/her semester examination (25 out of 50 marks on
conversion).
(v) A Postgraduate Diploma candidate must score at least 50% of
his/her coursework (25 out of 50 marks on conversion), and
50% of his/her semester examination (25 out of 50 marks on
conversion).

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 (d) A candidate who fails to score the required minimum coursework
marks as stipulated in Regulation 14(10)(c) shall be barred from
sitting for semester examination and shall automatically be
declared to have failed the concerned module and be required to
sit for supplementary examination(s) subject to Regulation 16 (1).
(e) A candidate who fails to score the required minimum marks for a
semester examination as stipulated in Regulation 14(10)(c) shall
be considered to have failed the concerned module and be
required to sit for supplementary examination(s) subject to
Regulation 16 (1).
(f) A module facilitator shall be required to submit hard and soft copy of
course outline and scheme for allocation of coursework marks to
responsible Head of Department and the same shall be made available
to students in hard and soft copy at the beginning of each semester in
an academic year.
(g) A module facilitator shall be required to prepare and submit an
Assessment Plan to the Registrar at the beginning of a semester.

15. CONDITIONS FOR PASSING A MODULE AND FOR PROGRESSING FROM ONE
ACADEMIC YEAR TO THE NEXT
1. A candidate shall be required to fulfill either of the following conditions in
order to proceed to the next academic year:
(a) Has passed all the modules in the academic year.
(b) Does not have more than 2 pending supplementary examinations
which he/she was not able to write provided that the modules are not
core.

(c) Where carry over condition is applicable.

2. Subject to Regulation 15 (1) (b), a candidate who fails to sit for more than 2
supplementary examinations on permission from the Deputy Rector -
Academic, Research and Consultancy at the time of supplementary
examinations session shall be required to request for postponement of
studies.

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3. The pass mark for every module shall depend on the programme a student
pursues as follows;
(a) For Certificate (NTA Level 4 and 5), the pass mark for each module
shall be 50% (C).
(b) For Ordinary Diploma (NTA Level 6), the pass mark for each module
shall be 45% (C).
(c) For Bachelor Degree (NTA Level 7 and 8), the pass mark for each
module shall be 40% (C).
(d) For Postgraduate Diploma, the pass mark for each module shall be
50% (B).
(e) For Master Degree (NTA Level 9), the pass mark for each module shall
be 50% (B).
4. A candidate who satisfies the examiners by attaining the pass mark in all the
modules in the academic year shall:
(a) In the case of years other than the final year, be eligible to proceed to
the following year of study.
(b) (i) In the case of final year candidate, be eligible for the award of
Master Degree (NTA Level 9), Postgraduate Diploma, Bachelor
Degree (NTA Level 8), Ordinary Diploma (NTA level 6) or Basic
Technician Certificate (NTA Level 4).
(ii) In the case of NTA Level 9 programmes the awards shall be in
the classes of Distinction, Merit or Pass, determined by the
overall average mark; in the case of NTA Level 6 – 8 programmes
the awards shall be in the classes of 1st Class, Upper 2nd Class,
Lower 2nd Class or Pass; and for NTA levels 4 - 5 programmes
the awards shall be in the classes of 1st Class, 2nd Class or Pass
determined by the cumulative G.P.A. for all the modules studied.
Postgraduate Diploma awards are not classified.
5. A candidate who, being ill or otherwise incapacitated, decides to sit for
semester or supplementary examinations shall be responsible for the results.
6. A candidate who falls sick while attempting his/her examination shall be
required to undergo a proper medical attention and shall submit a medical
report for consideration.
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16. CONDITIONS FOR SUPPLEMENTING
1. A candidate shall be allowed to sit for supplementary examination(s) if he/she
fails not more than half of the modules taken in an academic year provided
that he/she obtained a GPA of 2.0 or above during the academic year.
2. Supplementary examinations shall be conducted within such time after the
date of declaration of the overall year results as the Academic Board may
determine.
3. A candidate shall be allowed to sit for his/her special examination(s) and
supplementary examination(s) within the same scheduled supplementary
examinations session.
4. A candidate who fails special examination(s) shall sit for supplementary
examination(s) in the next available supplementary examination session.
5. Supplementary/re-sit examination shall be marked out of 100 marks and
the pass mark for supplementary/re-sit examination shall be the same
as that for semester examination. A pass grade of ‘C’ for
supplementary/re-sit examination is stipulated in Regulation 16 (6)
6. Where a candidate has passed by virtue of supplementary or re-sit
examinations, he/she shall be awarded a pass grade C for NTA Level 4 – 8
modules, and a pass grade B for NTA Level 9 and Postgraduate Diploma
modules.
7. Undergraduate candidate who passes fieldwork only after having been
required to re-submit a field/project report shall be awarded a pass grade ‘’C’’.
8. Postgraduate candidate who passes fieldwork only after having been required
to re-submit a field/project report shall be awarded a pass grade ‘’B’’.
9. A final year candidate who fails in not more than two modules in
supplementary examinations shall be required to re-sit the examinations as
an external candidate in the following available sittings within the next two
academic years.

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 10. A candidate who fails coursework or semester examination shall sit for
supplementary examination of the failed module during the
supplementary examination session. A pass grade of ’C’ for
supplementary examination is stipulated in Regulation 16 (6).

17. CONDITIONS FOR SPECIAL EXAMINATIONS

1. Where a candidate pursuing any programme of study of the Institute fails to
attend the whole or part of an examination under circumstances which are
beyond the control of the candidate, such as, serious illness or death of a
close relative, then such a candidate may, subject to production of authentic
evidence and the approval of the Deputy Rector – Academic, Research and
Consultancy, be allowed to sit for special examinations in the modules the
examinations of which he/she did not complete.
2. Notwithstanding the generality of regulation 17(1) above, where there are
such factors as may adversely affect a candidate’s performance or
attendance in the whole or part of the examination, immediately before
the examination he/she must draw the attention of the Registrar and
the Deputy Rector – Academic, Research and Consultancy in
writing.
Upon being satisfied by the reasons made by the candidate the Deputy
Rector – Academic, Research and Consultancy may allow the candidate to
postpone the examination.
3. A candidate who appears for special examination(s) under this regulation
shall be treated as if he/she had sat for the examination(s) for the first time.
4. Special examinations shall be conducted at a time coincident with
supplementary examinations.

18. CONDITIONS FOR CARRY-OVER EXAMINATIONS

1. A candidate except NTA Level 6, NTA Level 8, Postgraduate Diploma
and one year Master Degree students who fails not more than two (2)
supplementary examinations shall carry over the failed module(s).
2. The maximum number of allowable carried over modules is 2.

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 3. A candidate shall be required to carry over a failed module by re-doing the
module within a period of one year after the supplementary examination
sitting.
4. A carried over module must be taken in full, including all the coursework and
the grade for a carry-over examination shall be ‘‘C’’.
5. A candidate who fails examination of a carried over module shall be required
to sit for a supplementary examination of the carried over module.
6. A candidate who fails a supplementary examination of carried over module
shall not be allowed to progress to the next NTA level until he/she clears the
module.
7. A candidate who fails a supplementary examination of a carried over module
shall be allowed to re-sit the failed carry-over examination(s) in the following
available sittings within the next two academic years.
8. There shall be no repetition of an academic year or NTA level.
9. A candidate who fails a carry-over examination shall be granted an NTA
award for a successfully completed NTA level which is lower than the one
he/she was aspiring for where applicable.
10. A carried over module shall be charged appropriate fee as prescribed by
relevant authority.

19. CONDITIONS FOR DISCONTINUATION

1. A candidate who fails more than half (½) of the total modules offered in an
academic year shall be discontinued from studies.
2. A candidate who fails more than two (2) modules in supplementary
examinations shall be discontinued from studies.
3. A final year candidate who fails to pass a re-sit examination within the next
two academic years shall be discontinued from studies.
4. A candidate who fails to clear a re-sit examination within time as stipulated in
Regulations 16 (9) and 18 (7) shall be discontinued from studies.
5. A candidate who fails a re-sit examination of a carried over module shall
be discontinued from studies subject to regulation 18(7). In a case
where a candidate is ill or incapacitated and not able to re-sit

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 examination within the stipulated period he/she must write a letter of
notification and request for extension of the period.
6. A candidate other than a Postgraduate Diploma and Masters candidate who
at the end of each academic year gets a cumulative G.P.A which is below 2.0
shall be discontinued from studies.
7. A candidate who absents himself/herself from semester or supplementary
examination without valid reasons satisfactory to the Deputy Rector –
Academic, Research and Consultancy shall be discontinued from studies.
8. A candidate found guilty of examination irregularity shall be discontinued from
studies.
9. A candidate who fails to re-submit field/project report without reasonable
cause shall be discontinued from studies.

20. EXAMINATION IRREGULARITIES AND DISCIPLINARY ACTIONS

1. Conduct of Examinations
The Rector may from time to time prescribe rules governing the conduct of
examinations and lay down measures to be invoked upon contravention of these
rules.
2 Examination Irregularities:
I. Examination irregularities which shall lead to nullification of module
examination results:
(a) Unauthorized absence from examination hall.
(b) Passing or receiving written communication to or from other
candidate in examination hall.
(c) Possession of any unauthorized material in examination hall.
(d) Passing or receiving verbal communication to or from other
candidate during examination session.
(e) Disturbing or causing disturbance by a candidate in or around
examination hall during an examination session.
(f) Disobeying an order, directive or instruction given by invigilator.
(g) Unauthorized borrowing of material such as calculators, rulers,
statistical tables and any other materials among candidates during
examination session.
(h) Plagiarism.
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 (i) Any other conduct which may constitute an examination irregularity
as may be determined by the Examination Irregularity Committee.

II. Examination irregularities which shall lead to nullification of semester

examination results:
(a) Exchanging scripts and question papers, allowing copying or
copying from other candidate’s answers.
(b) Copying from unauthorized material.
(c) Cheating in examination.
(d) Possession of any unauthorized material around the examination
hall during an examination session.
(e) Scribbling notes on own body parts.

III. Examination irregularities which shall lead to discontinuation from

studies:
(a) Involvement in leaking or in any conduct that leads to examination
leakage
(b) Possession of arms or any material that can harm others or can be
used to disturb peace and tranquility in examination hall
3. In this regulation:
a) “Unauthorized material” means any written or printed material that is
generally or specifically prohibited from being brought into
examination hall, cellular or mobile phones, radios, radio cassette, or
any other electronic device with audio or retrievable information,
computers, and any other materials as may be specified from time to
time by the Rector.
b) “Unauthorized absence from examination hall” means going out of the
examination hall without proper authorization or permission of the
invigilator for the concerned examination.
c) “Cheating in examination” means impersonation and/or any form or
kind of dishonesty or destruction or falsification of any evidence of
irregularity.

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 d) “In or around the examination venue” refers to wherever the candidate
is, so long as he/she is still required in the examination hall.
4. Subject to regulation (20) (6) (a) in all cases of examination irregularities, the
candidate shall be allowed to continue with examination while his/her case is
being pursued.
5. A candidate found to threaten the tranquility of examination hall shall be
expelled from the examination venue and shall be placed under the custody
of security officers and or medical officer depending on circumstances. Such
a candidate shall be considered to have failed or postponed the examination
depending on the circumstances.
6. Disciplinary action and procedures:
a) Where an invigilator finds that a candidate is committing an
examination irregularity he/she shall outline the allegations on a
prescribed form and shall require the candidate to read, understand
and sign it agreeing or disagreeing with the allegations.
b) Soon after the conclusion of the examination, the Chief Invigilator shall
report the examination irregularities to the Registrar for further action.
c) The Registrar shall charge the student of examination irregularity
within 48 hours.
d) The Registrar shall table the matter before the Examination Irregularity
Committee which shall deliberate on the same.
e) The Examination Irregularity Committee may interview the concerned
candidate or seek explanation on the matter from staff or invigilator
where it deems necessary.
f) The Examination Irregularity Committee shall consist of the following members:
(i) The Registrar, who shall be the Chairperson.
(ii) The HOD – Examinations, who shall be the Secretary to the Committee.
(iii) Head of relevant Department.
(iv) The Dean of Students
(v) IAA-SO Legal and Constitution Minister.
(vi) The Chairperson may invite any other person(s) where he/she
deems necessary.
g) The quorum of the committee shall be 2/3 of the committee members.
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 h) (i) The Committee upon finding the candidate guilty of examination
Irregularity shall recommend one or more of the following penalties
to the DR-ARC:
1. Discontinuation from studies.
2. Zero mark for the concerned examination.
3. Nullification of all attempted examinations for that particular
semester or supplementary examination session and require
the concerned candidate to sit for special examinations.
4. Withhold results pending further investigation.
(ii) The DR-ARC shall then communicate the decision of the committee
to the candidate and report the decision to the Academic Board for
noting.
i) Where the candidate is dissatisfied by the decision may within seven
(7) working days appeal to the Academic Appeals Committee.
j) All matters of examination irregularities shall be determined within
twenty one (21) working days after the conclusion of an examination
session except for cases pending investigation.
7. For the purpose of this regulation, examination means class test, quiz,
assessed assignment, semester examination, supplementary examination,
special examination and field/project report.

21. CONDITIONS FOR RE-ADMISSION

1. A student who has been discontinued or de-registered from a programme of
study on academic grounds other than involvement in examination
irregularity, may be re-admitted to any programme offered by the Institute,
subject to having satisfied the currently applicable entry requirements.
2. A discontinued student on grounds other than examination irregularity may
apply for re-admission into the appropriate NTA level in the following
academic year.
3. The privileges stated in sub regulation (1) and (2) shall not apply to students
who have been expelled from the Institute as per the students’ By Laws.

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 4. A student shall be allowed to de-register from a programme of study upon
submission of formal request for de-registration and approval by DR-ARC.
Fees paid shall not be refunded.
5. A de-registered student who wishes to rejoin the Institute shall be required to
apply afresh for re-admission.

PART VI: PUBLICATION, NULLIFICATION AND REVIEW OF EXAMINATION RESULTS

22. RELEASE OF EXAMINATION RESULTS

1. The results of candidates in every examination shall be published
provisionally by the Deputy Rector - Academic, Research and Consultancy
soon after their deliberation by the Academic Board.
2. The results of a candidate may be withheld pending determination of
examination irregularity, or any other reason as deemed appropriate by the
Institute.
3. Where a candidate is discontinued from studies on grounds of examination
irregularity or on any form(s) of fraud relating to examinations, his or her
semester results shall be nullified.
4. The provisional results shall be deemed to be final upon endorsement by the
Academic Affairs Committee and approval by the Governing Council.
5. In the event that the Institute releases examination results by publishing on
the notice boards or its official website, only examination or registration
numbers shall be used, and under no circumstances shall names or any other
identification known to a third party shall be used for publishing results to the
general public.
6. A candidate shall be responsible for checking his/her published continuous
assessment and semester examination results and to report any anomaly to
the Examinations Officer.

23. REVIEW OF EXAMINATION RESULTS

1. As soon as the Academic Board releases provisional results, any candidate
who has valid grounds for review of his/her results shall, within seven (7)
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 working days (counted from the day of release of provisional results or from
the day of the start of a new semester if results are declared during vacation)
lodge his/her request of review with the Rector.
2. The request shall state the grounds for the necessity of review and shall be in
written form and be accompanied by relevant and documented substantive
evidence.
3. Upon receiving such a request, the Rector may call for an explanation from
the Deputy Rector – Academic, Research and Consultancy to obtain such
advice and assistance as he/she may deem appropriate.
4. Upon the receipt of the request, or as soon as possible thereafter, the Rector
shall inform the candidate in writing of one of the following decisions:
a) That the request provides prima facie evidence to meet the grounds for
review and it will be forwarded to a Review Panel appointed as per sub
regulation 5 of this regulation for that purpose;
b) That the request does not meet the required grounds for review and it
will not be acted upon.
5. The Rector shall, if in his/her opinion there is a prima facie case, appoint a
Review Panel to review the scripts and results of the candidate which shall
submit its report to the Rector who may require the Deputy Rector –
Academic, Research and Consultancy to table the same to the Academic
Board.
6. The Academic Board shall deliberate on the recommendations and make
decisions thereof. The Academic Board’s decision shall be communicated to
the candidate and shall be final and conclusive.

PART VII: APPEALS AND DECISIONS OF THE ACADEMIC APPEALS COMMITTEE

24. APPEAL TO THE ACADEMIC APPEALS COMMITTEE

1. A candidate dissatisfied by the decision of the Rector may appeal to the
Academic Appeals Committee only on the following grounds:
a) Where there has been procedural irregularity; or
b) Where there is new evidence of material nature capable of affecting
the decision of the Rector.
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 2. Where a candidate wishes to appeal pursuant to sub regulation (1) of this
regulation he/she shall within seven (7) working days after having been
served with the decision of the Rector lodge his/her application with the
Academic Appeals Committee through the Rector.
3. The appeal shall be in writing stating valid grounds of the appeal and be
accompanied by relevant and documented substantive evidence.
4. Within seven (7) working days of receipt of the appeal or soon thereafter the
Rector shall forward the appeal to the Academic Appeals Committee.
5. (a) If the Academic Appeals Committee is of the view that the appeal is laden
with sufficient evidence that warrants upholding it shall deliberate and make a
final decision on the matter.
(b) If the Academic Appeals Committee, in its opinion, finds that there is no
evidence sufficient to entertain the appeal; it shall dismiss the appeal.
(c) In either of the above cases in (a) or in (b), the Rector shall inform the
appealing candidate.
6. On receipt of the appeal the Academic Appeals Committee may:
a) Set aside the findings and the decision made against the candidate; or
b) Uphold the finding and the decision made against the candidate; or
c) Take any other decision as the Committee deems appropriate.
7. No mass action by candidates shall be entertained in academic appeal
matters.

25. DETERMINATION OF CASES AND THE DECISIONS OF THE GOVERNING COUNCIL

1. All cases arising out of these regulations shall be heard and determined by
the organs stipulated in these regulations and decisions of the Governing
Council shall be final and conclusive.
2. A student dissatisfied with a decision made by the Academic Appeals
Committee may lodge further appeal to the Governing Council through the
Rector (secretary to the Governing Council) within seven (7) working days
after receiving the decision.
3. The Rector shall table the appeal to the Governing Council for final decision.

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PART VIII: OTHER PROVISIONS

26. POSTPONEMENT OF EXAMINATIONS OR STUDIES

1. (a) A student may be allowed to postpone examinations / studies for
reasons of proven ill-health supported by a registered doctor’s medical
certificate, or evidence of financial difficulties, or for any other reasons
which, in the opinion of Deputy Rector – Academic, Research and
Consultancy or the Campus Managers of the respective campuses, are
strong enough to prevent one from pursuing studies effectively.
(b) Campus Managers shall be required to notify the Rector of any
students allowed to postpone examinations or studies soon after the
semester examinations session.
2. The maximum period for a student to postpone studies is three academic
years provided that at the expiry of each academic year a student must seek
in writing for a second and third postponement. The student will have to pay
for the difference between the current fees and the fees already paid. On
resumption of studies a student will be registered and examined for a full
semester irrespective of the point at which he/she left studies.
3. A candidate who fails to sit for a special examination as per regulation 13 (6)
of these regulations on permission from the Deputy Rector - Academic,
Research and Consultancy at the time of supplementary examination session
shall be required to postpone studies. Such a candidate shall be required to
sit for the special examination(s) in the next relevant semester examination
session.
4. Subject to Regulation 15 (1) (b), a candidate who fails to sit for supplementary
examination(s) on permission from the Deputy Rector - Academic, Research
and Consultancy at the time of supplementary examination session shall be
required to postpone studies.

27. DATES OF EXAMINATIONS

Examinations shall be held during the period designated in the Institute’s Calendar
or at such times as may be approved by the Academic Board.

28. PRESERVATION OF SCRIPTS

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 Written examination scripts shall be preserved for at least six (6) years after
publication of the results.

29. CERTIFICATES AND TRANSCRIPTS

1. The Governing Council shall issue certificates for such awards as established
by regulation 8, of these regulations, to such candidates as shall be declared
to have satisfied prescribed requirements for the relevant award.
2. Any finalist student desirous of obtaining a transcript shall present a request
for the transcript, a clearance form and two passport size photographs for the
preparation of the transcript.
3. Upon application, a former student shall be given a transcript of his/her
academic performance record and charged a fee that shall be determined
from time to time by the Institute.

30. LOSS AND REPLACEMENT OF CERTIFICATE

In case of loss or total or partial destruction of the original certificate or a copy
thereof, the Institute may issue a copy on condition that:
1. The applicant produces a police report and a sworn affidavit;
2. The certificate so issued shall be marked “COPY” across it;
3. The replacement certificate will not be issued until a period of 12 months from
the date of such loss has elapsed and the Institute has notice thereof.
However, this regulation does not cover certificates which are not issued by
the Institute.
4. The applicant must produce evidence that the loss had been adequately and
publicly announced in a reputable newspaper with mass circulation with a
view to its recovery in an officially recognized form or manner in the
applicant’s home country or where the loss is believed to have taken place.
5. The applicant shall be charged a fee that shall be determined from time to
time by the Institute.

31. GRADUATION CEREMONY

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 1. There shall be held a Graduation Ceremony every calendar year, except
where such graduation is impossible to hold for reasons beyond the control of
the Institute in which case the same shall be held in the next calendar year.
2. The ceremony shall be held on such a date, determined by the Governing
Council, as may be convenient to the Institute after the declaration of the
overall year results pertaining to the previous academic year.

PART IX: FINAL PROVISIONS

32. REPEAL
The Institute of Accountancy Arusha Assessment of Student’s Performance
Regulations of 2013 are hereby repealed.

33. CONFLICT OF INTEREST

All members of the academic staff, part time facilitators and examination moderators
shall be required to declare conflict of interest whenever involved in teaching,
supervision and marking of student work.

34. CONFLICT OF LAWS

(i) Where these regulations are at variance or in conflict with any of the
provisions of the IAA Act, such provisions of the Act shall prevail.
(ii) Where any rules, notices or directives made under regulations 12 (2) and 20
of these regulations are at variance or in conflict with these regulations, these
regulations shall prevail.

35. AMENDMENTS
These regulations may be amended by the Governing Council from time to time.

36. EFFECTIVE DATE

These Regulations shall be operational with effect from the date of approval by the
Governing Council.

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