美國(guó)CPA考試——關(guān)島報(bào)考條件及執(zhí)照申請(qǐng)要求

關(guān)島（The Territory of Guahan/Guam），首府是阿加尼亞（Hagåtña，前稱Agaña）。關(guān)島現(xiàn)為美國(guó)海外屬地，是美國(guó)的非憲轄管制領(lǐng)土。這里是通向密克羅尼西亞的門戶，被譽(yù)為“免稅購(gòu)物天堂”。

報(bào)考要求：

A. You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.

B. 24 credit hours must be in upper division accounting courses, including the following 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

C. 24 credit hoursmust be in Business, which should include the following courses:

• 6 credit hours in Economics

• 3 credit hours in Finance

• 3 credit hours in Business Law

也就是說報(bào)考關(guān)島您的學(xué)歷必須是本科及本科以上。

除了滿足學(xué)歷的要求，還必須要獲得24個(gè)高級(jí)層次的會(huì)計(jì)學(xué)分，包含3個(gè)財(cái)務(wù)會(huì)計(jì)學(xué)分、3個(gè)審計(jì)學(xué)分、3個(gè)稅務(wù)學(xué)分、管理/成本會(huì)計(jì)學(xué)分；以及24個(gè)商業(yè)學(xué)分，其中包含6個(gè)經(jīng)濟(jì)學(xué)分、3個(gè)金融學(xué)分、3個(gè)商業(yè)法學(xué)分。

關(guān)島認(rèn)可的評(píng)估機(jī)構(gòu)：NASBA, FACS, ERES

考試費(fèi)用：

1.申請(qǐng)費(fèi)：每次申請(qǐng)NTS，申請(qǐng)費(fèi)為50美金

2.各科考試費(fèi)：

考試時(shí)間安排：

2017年4月1日后，各科考試時(shí)間均為4個(gè)小時(shí)。

考試通過大家特別關(guān)心的問題肯定就是如何申請(qǐng)執(zhí)照了，下面咱們就來具體聊聊在關(guān)島申請(qǐng)美國(guó)CPA執(zhí)照到底有哪些要求吧。

1.本科學(xué)位，總學(xué)分為150學(xué)分；24個(gè)高級(jí)層次的會(huì)計(jì)學(xué)分，包含3個(gè)財(cái)務(wù)會(huì)計(jì)學(xué)分、3個(gè)審計(jì)學(xué)分、3個(gè)稅務(wù)學(xué)分、管理/成本會(huì)計(jì)學(xué)分；以及24個(gè)商業(yè)學(xué)分，其中包含6個(gè)經(jīng)濟(jì)學(xué)分、3個(gè)金融學(xué)分、3個(gè)商業(yè)法學(xué)分。

2.申請(qǐng)人需要有良好的道德素質(zhì)，且需要三個(gè)道德證明人。

3.必須具有2年的工作經(jīng)驗(yàn)（至少4000小時(shí)）證明加上120學(xué)分，或者1年的工作經(jīng)驗(yàn)加上150學(xué)分；1000小時(shí)工作經(jīng)驗(yàn)（由經(jīng)授權(quán)執(zhí)行證明工作的被許可人直接監(jiān)督）；

4.必須出具持有美國(guó)CPA執(zhí)照的人的簽字。

Age Requirement （年齡要求）:	None
Citizenship Requirement:	No
Residency Requirement （居住權(quán)要求）:	No
Social Security Number Requirement（社保號(hào)要求）:	No （a passport number and country is acceptable）
Education Requirement for Licensure（學(xué)歷要求）	Candidate must meet one of four educational requirement: Graduate degree w/a concentration in accounting or Graduate degree and complete 24 semester or equivalent quarter hours in accounting at the upper or graduate level or 150 hours （BA degree） from a business school or college of business and complete 24 hours in accounting at the upper or graduate level and 24 hours in business at the upper or graduate level or 150 hours （BA degree） from an accredited educational institution and 24 hours in upper or graduate level accounting and 24 hours of upper division or graduate level business
Participates in International Examination Program	Yes
Hours in accounting （會(huì)計(jì)學(xué)分要求）:	24 credit hours consists of upper division accounting courses, including the following 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. 24 credit hours in business consists of courses: 6 credit hours in Economics, 3 credit hours in Finance, 3 credit hours in Business Law
Exam sitting requirements:	120 hours - Transcript acknowledging BA degree or that following the examination the candidate is within 150 days of completion of the degree.
Experience requirements （工作經(jīng)驗(yàn)）:	Sat for exam November 2000 or after: 1 year experience in practice of public accounting gained through employment in government, industry, academia or public practice. Education exemption: If B.A. degree （with accounting concentration） was obtained and exam taken May 2000 or prior, 1 year of experience in public accounting will satisfy the experience requirement. Sat for exam May 2000 or prior: 2 years experience in practice or public accounting gained through employment in government, industry, academia or public practice.
Ethics exam:	No ethics exam

 

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