关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： v5 |XyN"  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. m2%OX"#e  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. e70#"~gt[  
　　C.24 credit hours must be in upper division accounting courses: ~ IPel  
　　· 3 credit hours in Financial Accounting 7Cx*Ts$  
　　· 3 credit hours in Auditing e"^ /xF
 
　　· 3 credit hours in Taxation vJybhdvP  
　　· 3 credit hours in Management or Cost Accounting U/hf?T;  
　　D.24 credit hours must be in Business: ZGIL V  
　　· 6 credit hours in Economics =t[hsl  
　　· 3 credit hours in Finance ]H ze  
　　· 3 credit hours in Business La R^v-%mG9  
　　"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). ,]A|z ~q  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. UE:';(t  
二、考试相关费用清单： M)m(  
　　$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. %y7 &~me  
　　Auditing and Attestation(AUD)$195.35 JQi+y;  
　　Business Environment and Concepts(BEC)$176.25 XH^X4W  
　　Financial Accounting and Reporting(FAR)$195.35 $&fP%p  
　　Regulation(REG)$176.25 jXa;ovPK  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. ld*W\  
三、NTS有效期： rM?O2n  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. ((& y:{?G  
四、指定认证机构： ElFiR;  
　　Foreign Academic Credentials Service,Inc. y7f,]<%e_  
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