关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： VS&TA>  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. #);[mW{F  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. c=AOkX3UD  
　　C.24 credit hours must be in upper division accounting courses: iH.$f /)N  
　　· 3 credit hours in Financial Accounting A0%}v*  
　　· 3 credit hours in Auditing &)oOeRwi].  
　　· 3 credit hours in Taxation -[qq(E  
　　· 3 credit hours in Management or Cost Accounting nbG/c80  
　　D.24 credit hours must be in Business: ;us%/kOR  
　　· 6 credit hours in Economics cv/_r#vN  
　　· 3 credit hours in Finance SI KOFs  
　　· 3 credit hours in Business La .] `f,^v<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). 4Bl{WyMJ|  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. |7#[ (%D!  
二、考试相关费用清单： }(<%`G6N  
　　$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. ltFq/M  
　　Auditing and Attestation(AUD)$195.35 A*|cdY]HP  
　　Business Environment and Concepts(BEC)$176.25 #Mg]GeDJ{  
　　Financial Accounting and Reporting(FAR)$195.35 uw},`4`  
　　Regulation(REG)$176.25 #6! 52  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. uf&N[M  
三、NTS有效期： ?h!i0Rsm  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. )(7&X45,k  
四、指定认证机构： \a+(=s(;  
　　Foreign Academic Credentials Service,Inc. IuZ) [*W  
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