关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求： ]t'bd<O  
　　A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam. @1p,  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. P#8]m(  
　　C.24 credit hours must be in upper division accounting courses: ;:0gN|+  
　　· 3 credit hours in Financial Accounting q%^vx%aL\  
　　· 3 credit hours in Auditing [+j39d.Q  
　　· 3 credit hours in Taxation q^.\8zFf  
　　· 3 credit hours in Management or Cost Accounting ZJ|@^^GcL  
　　D.24 credit hours must be in Business: lMcSe8LBQa  
　　· 6 credit hours in Economics |ULwUi-r  
　　· 3 credit hours in Finance 6Eu&% `  
　　· 3 credit hours in Business La g;M\4
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　　"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). 9YtdE*,k  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. JW`Kh*,~<  
二、考试相关费用清单： TLkJZ4}?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. *C0gpEf9S  
　　Auditing and Attestation(AUD)$195.35 _tGR:E  
　　Business Environment and Concepts(BEC)$176.25 1V@\L|Y  
　　Financial Accounting and Reporting(FAR)$195.35 2k^dxk~$V;  
　　Regulation(REG)$176.25 &dC #nw  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. N%2UL&w#B  
三、NTS有效期：
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　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. 1f.xZgO/2  
四、指定认证机构： 0 CJ4]mYl  
　　Foreign Academic Credentials Service,Inc. iN}BMd.U  
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