Based on the revised standard effective 1st January 2021, Tanzania Financial Reporting Standard (TFRS) No. 1 

The Report by Those Charged with Governance requires specific entities to publish their financial reports on their websites.

(TFRS 1, Para 56):

Who Must Publish: All Public Sector Entities and Public Interest Entities (PIEs).

What to Publish: The report by Those Charged with Governance (TCWG) alongside audited financial statements.

Timeline: Not later than 30 days after the approval of the audited financial statements by TCWG.

Regulatory Reference: This requirement is aligned with NBAA Technical Pronouncement No.1 of 2018