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HOW TO BECOME AN ACCOUNTANT

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A SUPPLEMENT OF THE ACCOUNTANT JOURNAL, JULY - SEPTEMBER 2017 ISSUE NO. 005 ISSN
NO 0856 – 2636. The National board of Accountant and Auditors (NBAA)- Tanzania
HOW TO BECOME AN ACCOUNTANT
Stewart Mbegu
School of Business, Mzumbe University, P.O Box 6559, Mbeya, Tanzania
Abstract
It’s not surprising to ask yourself a common question, how can I become an accountant? It’s a
common question in our communities nowadays to both student and non – student members of the
community. Maybe it because accounting career provide an opportunity to work within almost in
any industry with the best rewards; Or Maybe because everybody has money so wants become an
accountant for her or his money. Let motivate you, these are not only motive to become an
accountant. If you dream, you are planning and you seek to be an accountant this article will not
only motivate you but also, guide you on how to achieve your plan.
Key word: Accountant
1.0 Introduction
Accounting is an interesting career if you are to become, of course everybody must acquire basic
knowledge of accounting enough to facilitates her or his daily business dealing; though won’t
make her or him an accountant. Taking you back 500-year BC, accountant were mathematicians,
economics and in particular of sound mind, that’s means they were comfortable with numbers
(Keistar, 1965); To exercise sound judgement and professionalism should not only be comfortable
with numbers, but also, should be well equipped with contemporary knowledge in cooperate
governance, finance and all updates in the relevant field of account and audit (ICAEW, 2017). In
year 1494, Luca Pacioli an Italian mathematician and the further of accounting, expressing his
observation on what Italia Merchants were doing, he put to together the double entry principle; the
foundation of interesting career this article is about to tell you today (Albrecht, 2009). Yes,
Accounting is an interesting career, graduates in accounting profession can choose a career in any
of the following specialisms; Business recovery, Audit and assurance, insolvency, finance and risk
management, Taxation and Forensic accounting (ICAEW, 2017); but this is not what make
accounting an interesting career. Think of the accountant’s codes of ethics fundamentally,
underpinning all accountant to take care the public interest, yes even you, accountant takes care of
your interest in all their business dealing (AICPA, 1970). An interesting career needs ethical and
diligent people, if you are planning to be an accountant, you have to ethical and diligent (AICPA,
2016).

2.0 Who is an accountant?

An accountant refers to a person how perform audits and keeps the financial records of businesses,
individuals or organization and prepares periodic reports on financial matters, tax reports and
analyses financial report (Ray, 2015). Is practitioner and professional in field of account how
undertakes the duties of recording, classifying, summarizing, analyzing and reporting financial
affairs of the of businesses, individuals or organization (Drury, 2009 and Perks, 1993). To perform
A SUPPLEMENT OF THE ACCOUNTANT JOURNAL, JULY - SEPTEMBER 2017 ISSUE NO. 005 ISSN
NO 0856 – 2636. The National board of Accountant and Auditors (NBAA)- Tanzania
duties of measuring, disclosure, analysis, audit, Taxation and Forensic accounting an accountant
has to be registered as certified public accountant professional accounting bodies (NBAA, 2017).
Most countries have local professional accounting bodies that certifies public accountant and
oversee the professional ethical conduct, which members of International Federation of
Accountants (IFAC)
According Tanzania national board of accountant and auditors, “Professional Accountant” refers
to a person how “(a) has expertise in the field of accountancy, achieved through formal education
and practical experience; (b) demonstrates and maintains competence; (c) complies with a code of
ethics; (d) is held to a high professional standard; and (e) is subject to enforcement by a
professional accountancy organization or other regulatory mechanism; “Public Accountant”
means an accountant whose services are available to the public at large who renders accounting or
auditing services” (NBAA, 2017).

3.0 How to become an accountant?

Planning to be an accountant is a good idea, you may be an engineer, lawyer, surveyor or human
resource manager have skills and takes you at top of your profession, but accounting professional
will provide you with the cutting edge over global opportunities (ICAEW, 2017). Step by step
from any level of your education, you may become an accountant; the Tanzania national board of
accountants and auditors has the best process and procedures for every how wishes and planning
to an accountant (NBAA, 2017). Filling forms and paying required fees your will be registered for
examination at a required level, if passed you me registered as new member at the following
categories; (a) Accounting Technicians ( applicants who pass ATEC examinations or equivalent,
with Experience of at least one year after she or he has passed ATEC examinations), (b) Certified
Public Accountants ( applicants who pass CPA(T) professional examinations or equivalent, with
Experience of at least three years after she or he has passed CPA(T) professional examinations),
(c) Certified Public Accountants in Public Practice - CPA-PPs ( “applicants must have had at least
3 years post-qualifying experience under the supervision of a Certified Public Accountant in Public
Practice, or must hold a practicing certificate from recognized professional bodies elsewhere”)
(NBAA, 2017).
4.0 Be an Accountant
Better be an accountant, if you will ask why? I will tell you, life is full of financial transactions,
harder to avoid and you are part of it. Above all potential career opportunities, the profession
provides, the career is divine; "For which one of you, when he wants to build a tower, does not
first sit down and calculate the cost to see if he has enough to complete it?” (Luke 14:28). If you’re
an investor, business man, entrepreneur or cooperate manager, basic knowledge of accounting is
inevitable; Sound decision requires multi -skills and multi – knowledge. Your Success and failure
depends on your decisions, sound financial, investment and entrepreneurships decisions are hide
in accountancy discipline. Accountancy as a discipline and a profession, provide the best skills
required to deal financial world of globalization; indeed, it is the heart of organization decision
 A SUPPLEMENT OF THE ACCOUNTANT JOURNAL, JULY - SEPTEMBER 2017 ISSUE NO. 005 ISSN
NO 0856 – 2636. The National board of Accountant and Auditors (NBAA)- Tanzania
and cooperate governance. Accounting as career, it is globally, highly rewarded, has a clear
path, has potential growth and respected in the society of professionals and nonprofessionals.
5.0 Conclusion
The accounting professional is high valuable in the society, the same to an accountant as a member
of the professional; This value is measured by to the extent to which they are perceived to be
accountable to public interest. In the constant changing environment, an accountant has to be
constantly updated in order to exhibit professionalism and excise sound judgement in the
organization and society at large to which their works are highly valuable. For university young
graduates, your primary requirement is to take your professional examinations demonstrate the
mastery of accountancy as a discipline and a profession, adhering all code of conduct under
fundamental code of ethics provided by Tanzania national board of accountant and auditors, a
member of IFAC; gain experience in an public or private organization to make you a professional
accountant.
6.0 References
AICPA, (1970). Basic Concepts and Accounting principles underlying Financial Statement of
Business Enterprises, Statement No. 4, New York, Accounting principles Board (APB)
Albrecht, (2009). "On the curious historical coincidence of algebra and double-entry
bookkeeping"(PDF). Foundations of the Formal Sciences. Ghent University. p. 11
Drury, C. (2009). Management accounting for business (4th Edition). United Kingdom. Cengage
Learning EMEA.
ICAEW, (2016/17). Careers Guide to Chartered Accountancy, aval. At
ttp://www.insidecareers.co.uk
Keister O.R (1965). The Mechanics of Mesopotamian Record-keeping. The National Association
of Accountants Bulletin. II.
Luke (14:28). New revised standard version Bible – catholic edition, NRSVCE.
NBAA, (2017). The Accountants and auditors (registration) act, (cap. 286) by-laws government
notice no. 151
Perks, R.W. (1993). Accounting and Society. Chapman & Hall (London); ISBN 0-412-47330-5.
p.16
Ray, L. (2015). Strategic role of a chief accountant. Retrieved from:
http://smallbusiness.chron.com/strategic -rolechief- accountant-15963.html

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