关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： wTe 9OFv  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. {2.zzev'  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. NCa3")k  
　　C.24 credit hours must be in upper division accounting courses: <~teD[1k"  
　　· 3 credit hours in Financial Accounting Ib(G!oO:E-  
　　· 3 credit hours in Auditing G0Y]-*1  
　　· 3 credit hours in Taxation ,<s /K  
　　· 3 credit hours in Management or Cost Accounting +~n4</  
　　D.24 credit hours must be in Business: U ATF}x  
　　· 6 credit hours in Economics %?X6TAtH  
　　· 3 credit hours in Finance M(U<H;Csk  
　　· 3 credit hours in Business La -!QVM\t  
　　"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). `$t|O&z  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. POI|#[-V  
二、考试相关费用清单： eq(1'?7]`G  
　　$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. e'|IRhr  
　　Auditing and Attestation(AUD)$195.35 'm^]X3y*  
　　Business Environment and Concepts(BEC)$176.25 u?rs6A[h#  
　　Financial Accounting and Reporting(FAR)$195.35 25Uw\rKeO  
　　Regulation(REG)$176.25 j8)rz  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. ;_S DW  
三、NTS有效期： . e_VPKF|  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. b5)a 6qtb  
四、指定认证机构： A5E^1j}h@  
　　Foreign Academic Credentials Service,Inc. : "^/?Sd  
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