关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： O
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　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. %I4zQiJ%  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. f!GHEhQ9  
　　C.24 credit hours must be in upper division accounting courses: J0<p4%Cf  
　　· 3 credit hours in Financial Accounting \x\.  
　　· 3 credit hours in Auditing /nB'kg[h\  
　　· 3 credit hours in Taxation ddpl Pzm#  
　　· 3 credit hours in Management or Cost Accounting Re:T9K'e  
　　D.24 credit hours must be in Business: (RF>s.B<  
　　· 6 credit hours in Economics d;suACW  
　　· 3 credit hours in Finance z)L}ECZh9  
　　· 3 credit hours in Business La r)l`  
　　"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). I ,FqN}  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. j64 4V|z  
二、考试相关费用清单： qJs[i>P[W  
　　$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. 9k2,3It  
　　Auditing and Attestation(AUD)$195.35 whkJpK(  
　　Business Environment and Concepts(BEC)$176.25 ,a(O`##Bn  
　　Financial Accounting and Reporting(FAR)$195.35 s^C;>  
　　Regulation(REG)$176.25 mA{#]Yvf1  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. A]y*so!)>  
三、NTS有效期： /#q")4Mf  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.  Q9y*:  
四、指定认证机构： @5Qoi~o  
　　Foreign Academic Credentials Service,Inc. Sni=gZK  
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