关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： ^KbL , T  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. tDt :^Bc  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. b
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　　C.24 credit hours must be in upper division accounting courses: n]iyFZ`9  
　　· 3 credit hours in Financial Accounting CdL.?^  
　　· 3 credit hours in Auditing @$c!/  
　　· 3 credit hours in Taxation @vt$MiOi  
　　· 3 credit hours in Management or Cost Accounting #)]E8=}  
　　D.24 credit hours must be in Business: +`Pmq}ey  
　　· 6 credit hours in Economics *VDVC0R  
　　· 3 credit hours in Finance X3yS5whd(  
　　· 3 credit hours in Business La +>}o;`
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　　"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). B`1kGEx .  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. {OP~8e"  
二、考试相关费用清单： AG>\aV"b  
　　$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. =) }nLS3t  
　　Auditing and Attestation(AUD)$195.35 $@.jZ_G  
　　Business Environment and Concepts(BEC)$176.25 ZLrHZhP-+  
　　Financial Accounting and Reporting(FAR)$195.35 n"Z |e tZ4  
　　Regulation(REG)$176.25 ;A"\?i Q  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. ;MPKJS68@  
三、NTS有效期： \z:<DsQ&  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. Y[um|M315  
四、指定认证机构： q:]Q% IC^  
　　Foreign Academic Credentials Service,Inc. m#n]Wgp'  
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