現(xiàn)在有很多考生選擇報名關島的cpa.kuaiji.com/">AICPA考試,而關島AICPA考試申請要求如何,需要的費用多少,有哪些關鍵事項需要注意呢?在以下文章中,我們就為考生們匯總了關島AICPA考試申請的重要信息,希望能助大家一臂之力!
一、考試申請要求:
A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a CPA certificate.
C.24 credit hours must be in upper division accounting courses:
· 3 credit hours in Financial Accounting
· 3 credit hours in Auditing
· 3 credit hours in Taxation
· 3 credit hours in Management or Cost Accounting
D.24 credit hours must be in Business:
· 6 credit hours in Economics
· 3 credit hours in Finance
· 3 credit hours in Business La
"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).
E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
二、考試相關費用清單:
$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.
Auditing and Attestation(AUD)$195.35
Business Environment and Concepts(BEC)$176.25
Financial Accounting and Reporting(FAR)$195.35
Regulation(REG)$176.25
A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
三、NTS有效期:
The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
四、指定認證機構:
Foreign Academic Credentials Service,Inc.