关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： ju#63  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. W%1S:2+Kl  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. #lF<="y%X  
　　C.24 credit hours must be in upper division accounting courses: q8Dwu3D  
　　· 3 credit hours in Financial Accounting +a/o
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　　· 3 credit hours in Auditing M2}<gRL*}J  
　　· 3 credit hours in Taxation Z=0W@_s  
　　· 3 credit hours in Management or Cost Accounting ju]]|  
　　D.24 credit hours must be in Business: o!~
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　　· 6 credit hours in Economics >v[(w1?rX  
　　· 3 credit hours in Finance f[b YjIX  
　　· 3 credit hours in Business La eEQ[^i  
　　"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). x1wxB 1)2  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. mB{{o
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二、考试相关费用清单： LzRiiP^q  
　　$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. A ? M]5d  
　　Auditing and Attestation(AUD)$195.35 NJ>p8P`_k  
　　Business Environment and Concepts(BEC)$176.25 0?SLRz8  
　　Financial Accounting and Reporting(FAR)$195.35 F-^HN%  
　　Regulation(REG)$176.25 !9 , pX  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. >|)0Amt  
三、NTS有效期： KIo }Gd&  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. $)Yog]}  
四、指定认证机构： ]ufW61W6Ci  
　　Foreign Academic Credentials Service,Inc. PQ}%}S7:  
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