关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： l)< '1dqe  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. W+-a@)sh3Q  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. jFY6}WY)}7  
　　C.24 credit hours must be in upper division accounting courses: D0Yl?LU3  
　　· 3 credit hours in Financial Accounting G x ci  
　　· 3 credit hours in Auditing 4NT zK  
　　· 3 credit hours in Taxation la:i!qAH  
　　· 3 credit hours in Management or Cost Accounting u@tJu'X  
　　D.24 credit hours must be in Business: REUWK#>  
　　· 6 credit hours in Economics 3o&PVU?Q  
　　· 3 credit hours in Finance S C 7Tp4  
　　· 3 credit hours in Business La /. GHR  
　　"credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours). Q?-HU,RBO  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. 4bLk+EY4A  
二、考试相关费用清单： ~G|u
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　　$50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA. wDswK "T  
　　Auditing and Attestation(AUD)$195.35 6FNs4|(
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　　Business Environment and Concepts(BEC)$176.25

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　　Financial Accounting and Reporting(FAR)$195.35 6nqG;z-IXJ  
　　Regulation(REG)$176.25 u;\:#721  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. /fC @T  
三、NTS有效期： qR^KvAEQSo  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. X]ow5{e  
四、指定认证机构： k>y68_  
　　Foreign Academic Credentials Service,Inc. /HbxY  
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