关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： WYd,tGz  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. Ud? d.  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. D&lXi~Z%.  
　　C.24 credit hours must be in upper division accounting courses: rMFf8D(Y  
　　· 3 credit hours in Financial Accounting ]3cf}Au  
　　· 3 credit hours in Auditing KQI} 5  
　　· 3 credit hours in Taxation ,oVBgCf  
　　· 3 credit hours in Management or Cost Accounting ml \yc'  
　　D.24 credit hours must be in Business: g?Ty5~:lq  
　　· 6 credit hours in Economics RJm8K,3#  
　　· 3 credit hours in Finance "S} hcAL/  
　　· 3 credit hours in Business La ! 6`nN1A  
　　"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). {Ao^3vB  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. @(5RAYRV  
二、考试相关费用清单： p%qL0   
　　$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. tQ<2K*3]  
　　Auditing and Attestation(AUD)$195.35 hLA =7  
　　Business Environment and Concepts(BEC)$176.25 -5*;J&.   
　　Financial Accounting and Reporting(FAR)$195.35 ZQ8Aak  
　　Regulation(REG)$176.25 x \{jWR%  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. G+yz8@  
三、NTS有效期： F4l6PGxF&\  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. 9W r(w  
四、指定认证机构： fmyS# 6"  
　　Foreign Academic Credentials Service,Inc. ]$*_2V3VA$  
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