关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： .}V&*-e
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　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. m <cvx3e  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. Wveba)"$  
　　C.24 credit hours must be in upper division accounting courses: /KWR08ftp  
　　· 3 credit hours in Financial Accounting U=G^wL  
　　· 3 credit hours in Auditing .PhH|jrCW^  
　　· 3 credit hours in Taxation 1`X- O>  
　　· 3 credit hours in Management or Cost Accounting ( ^Q:zU  
　　D.24 credit hours must be in Business: {#c**' 4  
　　· 6 credit hours in Economics i(k]}Di:  
　　· 3 credit hours in Finance =CE(M},d  
　　· 3 credit hours in Business La E9yBa=#*c  
　　"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). ':v@Pr|  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. 'Si1r%'m#  
二、考试相关费用清单： ET&Q}UOE  
　　$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. 'kD~tpZ  
　　Auditing and Attestation(AUD)$195.35 a^*@j:[  
　　Business Environment and Concepts(BEC)$176.25 e(^\0=u<  
　　Financial Accounting and Reporting(FAR)$195.35 &m'ttUG?  
　　Regulation(REG)$176.25 osJ;"B36  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. F_Q?0 Do0'  
三、NTS有效期： c==` r C  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. l&z)Q/>?pZ  
四、指定认证机构： Nz,8NM]  
　　Foreign Academic Credentials Service,Inc. WaVP+Ap  
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