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Item The effectiveness of human resources training and development in public organization as provided by National Board of Accountant and Auditors (NBAA) in Dar es Salaam, Tanzania(Mzumbe University, 2013) Mallya, Digna TTraining and Development of human resources are the most valuable assets of any organization, with the machines, materials and even money nothing gets done without man-power. The effective functioning of any organization requires that employees learn to perform their jobs at a satisfactory level of proficiency. Employee training tries to improve skills or add to the existing level of the knowledge so that the employee is better equipped to do his present job or to prepare him for higher position with increased responsibilities. NBAA has put efforts to ensure that employees are equally trained and developed to align with the general government policy. General objective of this is to examine the effectiveness of human resources training and development at NBAA most considerable factors being training conducts, its contribution to organization performance and employee’s development. The study was held at National Board of Accountants and Auditors at Dar es Salaam region from May to August 2013 where 40 respondents who are NBAA employees were involved. Simple random sampling was used in collection of data because the sampling frame was not too large and easy accessibility of unit, also study population had similar characteristic which is all NBAA employees are entitled to training. Purposive or judgment sampling was employed in this study due to the nature of respondents whom are classified in the nature departmental. The sample was picked as follows; Corporate service department 15 respondents, Examination department 12 respondent, Member Service department 07 respondents, Technical Service department 02 respondents and Management committee 04. Likert Scale question and interview guided were used to collect data for 40 respondents involved in a study also documentary review such as NBAA training policy, training records was employed This study reveals that training programmes enables employees to acquire knowledge and skills, human relation competencies, newcomer understands comprehensively about organization, norms and values. Through this study it has been revealed that NBAA has productive succession plan as Executive Director, majority of the management team, head of units were trained and developed to their presence position. However it has been revealed that organization benefits out of training as enabled to train her manpower hence moved from use of manual system to computerized system hence corresponding with world competitive environment. With mentioned findings positioned NBAA training and development effective. Despite of mentioned achievement NBAA fulfill its training policy partially, employees do not participate in determining the training they need, quality and suitability of external training programs are not considered, trainee are not given time to reflect and plan improvement because some of line manager are conservative. Therefore NBAA is recommended to make regular evaluation and analysis of conducted training programmes and develop policy which will enable trainees to practice acquired knowledge and skills.