关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： Hva{A #  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. %; qY'+  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. soDfi-2o3  
　　C.24 credit hours must be in upper division accounting courses: qhnapZJ  
　　· 3 credit hours in Financial Accounting Bu':2"7  
　　· 3 credit hours in Auditing HwM/}-t  
　　· 3 credit hours in Taxation g4Bg6<;  
　　· 3 credit hours in Management or Cost Accounting PYaOH_X.  
　　D.24 credit hours must be in Business: }FZp840  
　　· 6 credit hours in Economics TtZrttCE6  
　　· 3 credit hours in Finance i6FP[6H1  
　　· 3 credit hours in Business La Nl=+.d6Qo  
　　"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). /CbkqNV  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. .C6gl]6y@  
二、考试相关费用清单： Etdd\^  
　　$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. X!m;uJZp  
　　Auditing and Attestation(AUD)$195.35 kr6:{\DU:B  
　　Business Environment and Concepts(BEC)$176.25 [-QK$~[ g  
　　Financial Accounting and Reporting(FAR)$195.35 R e{ej  
　　Regulation(REG)$176.25 4@gl4&<h  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. )|Jr|8  
三、NTS有效期： ,~iFEaV+  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. {<"[D([  
四、指定认证机构： :%pw`b, =V  
　　Foreign Academic Credentials Service,Inc. c'SM>7L  
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