关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： tDwj~{a~  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. <N}*|z7=b  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. '1te(+;e@  
　　C.24 credit hours must be in upper division accounting courses: 7UA|G2Zr  
　　· 3 credit hours in Financial Accounting gt{ $G|bi  
　　· 3 credit hours in Auditing }}MZgm~U)  
　　· 3 credit hours in Taxation v'X=|$75  
　　· 3 credit hours in Management or Cost Accounting \B1<fF2  
　　D.24 credit hours must be in Business: 8bP4  
　　· 6 credit hours in Economics SF ?s^  
　　· 3 credit hours in Finance &nX,)"  
　　· 3 credit hours in Business La RRBBz7:~  
　　"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). .,7ZDO9{  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. Imm|5-qJ  
二、考试相关费用清单： >W7IWhm3  
　　$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. -y5Zc?e  
　　Auditing and Attestation(AUD)$195.35 'p:L"L}Q?  
　　Business Environment and Concepts(BEC)$176.25 2B=''W  
　　Financial Accounting and Reporting(FAR)$195.35 "}'Sk(  
　　Regulation(REG)$176.25 q26%Z)'nf  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. [5O`  
三、NTS有效期： ajMI7j^G  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. %zA$+eT  
四、指定认证机构： # 5C)k5  
　　Foreign Academic Credentials Service,Inc. Owz.C_{)  
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