关岛AICPA考试申请资讯 [复制链接]

一、考试申请要求：
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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. :aIN9;  
　　B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate. J!*/a'Cv  
　　C.24 credit hours must be in upper division accounting courses: N8`4veVBx'  
　　· 3 credit hours in Financial Accounting 5I@w~z  
　　· 3 credit hours in Auditing \OpoBXh  
　　· 3 credit hours in Taxation X5*C+ I=2  
　　· 3 credit hours in Management or Cost Accounting O!Z|r?  
　　D.24 credit hours must be in Business: Zf>^4_x3P  
　　· 6 credit hours in Economics rBN)a"  
　　· 3 credit hours in Finance ^:jN3@Q%  
　　· 3 credit hours in Business La Q9`QL3LQD  
　　"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 o,t+j  
　　E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy. 5')8r';,  
二、考试相关费用清单： DBs*Fx[  
　　$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. [!VOw@uz  
　　Auditing and Attestation(AUD)$195.35 n!E2_  
　　Business Environment and Concepts(BEC)$176.25 1Fi86  
　　Financial Accounting and Reporting(FAR)$195.35 g3%t8O/M  
　　Regulation(REG)$176.25 Bz`yfl2  
　　A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents. fXQiNm[P  
三、NTS有效期： $Vv}XMxw  
　　The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section. OW(&s,|6x  
四、指定认证机构： ~/tKMS6T  
　　Foreign Academic Credentials Service,Inc. "XLe3n   
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